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Contact Name
Dyah Palupiningtyas
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2025100043@widyakarya.ac.id
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+6288 1299 5758
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Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
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INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
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
Articles 433 Documents
Peran Media Sosial: Employer Branding Terhadap Minat Kerja Mahasiswa Tingkat Akhir di Kalimantan Utara Aswan Aswan; Deni Marsha; Erick Karunia; Shalahuddin Shalahuddin; Muh. Irfandy Azis; Suryaningsih Suryaningsih
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.v5i1.7296

Abstract

In the competitive digital era, companies are required to build an image as an attractive workplace to capture the attention of young talent, especially generation Z who will enter the job market. This study aims to analyze the effect of employer branding on the interest in applying for jobs of final year students in North Kalimantan, and to examine the role of social media as a moderating variable in the relationship. The study used a quantitative approach with an explanatory design through a survey method of 350 students from two universities, with data analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) techniques. Employer branding was measured based on five dimensions of organizational attractiveness, while job application interest and social media exposure were measured using a Likert scale. The results showed that employer branding has a positive and significant effect on job application interest (β = 0.506; p = 0.002), and social media also has a significant direct effect on job application interest (β = 0.573; p = 0.000). However, the moderating effect of social media on the relationship between employer branding and interest in applying was not statistically significant (β = -0.088; p = 0.969). The findings conclude that while social media is effective as a direct communication channel, its success in strengthening employer brand image depends on the quality of content and consistency of the organization's narrative. The implication of this study suggests that local companies should strengthen their employer branding strategy and utilize social media more purposefully and contextually to attract young talent in frontier regions.
Pengaruh Budaya Organisasi Dan Lingkungan Kerja Terhadap Kepuasan Karyawan Pada PT. Anugerah Pupuk Lestari di Kabupaten Deli Serdang Provinsi Sumatera Utara Donald Frensius Pasaribu
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.v5i1.7313

Abstract

This study aims to determine the extent to which organizational culture and work environment influence employee satisfaction at PT. Anugerah Pupuk Lestari. Employee satisfaction is a positive feeling employees have toward their work, arising from their evaluation of the work produced. Factors influencing the achievement of satisfaction include organizational culture and work environment, as these can enhance employee satisfaction. The research method employed is descriptive and confirmatory. The data collection technique used involves distributing a questionnaire to 80 respondents. The instruments used were first tested for validity, reliability, and normality, and the statistical method used was path analysis with SPSS version 26 software. The results of the descriptive research conducted on PT. Anugerah Pupuk Lestari employees showed that organizational culture was rated as quite good, the work environment was rated as quite good, and employee satisfaction was rated as quite good. The verifiable results indicate that organizational culture influences employee satisfaction at PT. Anugerah Pupuk Lestari, and the work environment influences employee satisfaction at PT. Anugerah Pupuk Lestari. Therefore, the results show that there is an influence between organizational culture and work environment on employee satisfaction at PT. Anugerah Pupuk Lestari.
Much To Choose, Too Confused To Decide: Investigating Customer Confusion As A Mediator Of Information Overload And Decision Postponement Cindy Desinta; Weni Novandari; Larisa Pradisti
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.v5i2.7320

Abstract

This study aims to analyze the impact of information overload on decision postponement, with customer confusion as a mediating variable, in the context of consumer behavior on e-commerce platforms in Indonesia. The study adopts a quantitative approach, conducted through a survey method using Google Forms as the data collection instrument, involving 150 active e-commerce users as respondents. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings reveal that information overload has a positive and significant effect on both customer confusion and decision postponement. Moreover, customer confusion is found to significantly mediate the relationship between information overload and decision postponement. These results support the Stressor–Strain–Outcome (SSO) theory and indicate that excessive information load can lead to confusion, which in turn causes consumers to delay decision-making. This study contributes to the enrichment of theoretical literature in the field of digital consumer behavior and provides practical implications for e-commerce practitioners in managing the information presented to consumers.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan di Cafe And Resto Juragan Tepi Sawah Sri Wahyuni putri; Samsul Bachri; Duriani Duriani
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.v5i3.7365

Abstract

The purpose of this study is to examine the influence of financial literacy and lifestyle on financial management at Cafe and Resto Juragan Tepi Sawah. This research adopts a quantitative method. The population consists of 35 respondents divided into two groups management and employ-es all of whom were included as the sample. Data were collected through a questionnaire using a Likert scale and analyzed using IBM SPSS 25. Hypothesis testing was conducted through multiple linear regression analysis. The results show that financial literacy and lifestyle have a significant effect on financial management at the cafe. The implications of these findings highlight the importance of improving financial literacy among culinary business actors to optimize financial management, as well as the need for greater awareness of planned and prudent lifestyle choices in managing business finances. This study provides insights for cafe and restaurant owners and managers to improve financial habits that support business sustainability.
Analisa Keuangan PT. Medikaloka Hermina Tbk : Evaluasi Kinerja Keuangan dan Perbandingan Dengan PT. Siloam Internasional Hospitals (SILO) Dewi Inggriyani; Alfiatur Rizki; Irma Nurfauzia; Yusni Sulastri; Nurhasanah Dewi; Yanuar 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.v5i2.7409

Abstract

PT Medikaloka Hermina Tbk is one of the largest private hospital networks in Indonesia, continuously expanding to meet the challenges of the healthcare service industry. This study analyzes the company’s financial performance from 2022 to 2024, focusing on the statement of financial position, income statement, and cash flow statement. The main issue addressed is the high operational costs affecting financial efficiency and sustainability. The study aims to evaluate the company’s ability to generate profit, manage assets and liabilities, and maintain financial stability. The method employed involves financial statement analysis and performance comparison with its main competitor, Siloam Hospitals. The findings reveal a significant increase in revenue, reflecting successful expansion and enhanced service capacity. Despite rising operational costs and long-term liabilities, Hermina has maintained healthy profit margins and asset utilization efficiency. Compared to Siloam, Hermina demonstrates greater effectiveness in generating net income relative to revenue. In conclusion, PT Medikaloka Hermina Tbk is in a strong financial position, although debt management and operational efficiency must continue to improve to ensure long-term sustainability.
The Effect Of Payment Gateway Mediation On The Influence Of Human Capital On Financial Performance Micro, Small And Medium Enterprises Ammi Sufyah Al Rizqy; Ayu Lucy Larasaty
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.v5i1.7443

Abstract

This study aims to analyze human capital financial performance in Micro, Small, and Medium Enterprises (MSMEs) with payment gateway as a mediating variable. In this study, human capital is measured based on the skills, knowledge, and experience possessed by MSME entrepreneurs, while financial performance is measured based on profitability and operational efficiency. The results of the study indicate that human capital has a positive influence on the use of payment gateways, which in turn has a positive impact on improving the financial performance of MSMEs. The results of payment gateways are not significant on financial performance. Furthermore, there is an insignificant influence of human capital on the use of payment gateways that do not affect financial performance. These findings provide evidence that increasing human capital in MSMEs through mastery of payment technology can improve operational efficiency and overall financial performance.
Kinerja Pegawai PT. Biofit Putra Di Pengaruhi Oleh Work Life Balance Dan Motivasi Muchamad Bryan Pratama; Nita Kanya; Dudi Haryadi; Fajar Eryanto Septiawan
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.v5i1.7449

Abstract

The purpose of this study was to examine the effect of Work Life Balance and Work Motivation on Employee Performance. This study used a population of 41 employees working in the Lab Clinic of PT Biofit Putra Bandung using descriptive and verification methods. The data collection technique used by the researcher was to use primary and secondary data sources in the form of questionnaires given to employees of the Lab Clinic of PT Biofit Putra Bandung. The analysis used was path analysis using SPSS software version 27 The results of this study indicate that the variables of Work Life Balance is considered quite good, Work Motivation is considered quite good and Employee Performance is considered quite good. The verification show that Work Life Balance affects Employee Performance, Work Motivation affects Employee Performance and there is an effect of Work Life Balance and Work Motivation on Employee Performance in the clinical lab section of PT. Biofit Putra.
The Influence of Digital Marketing, Service and Product Quality on Loyalty Through Satisfaction at La Moda Del Gelato Solo Ramadhani Darius Van Djava; Henri Dwi Wahyudi
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.v5i1.7489

Abstract

This study aims to analyze the influence of digital marketing, service quality, and product quality on customer loyalty, with customer satisfaction as a mediating variable, at the La Moda del Gelato culinary business in Solo. The background of this research is based on the shift in young consumer behavior, who are increasingly relying on digital technology for purchasing activities, and the importance of positive experiences in shaping customer loyalty. This study used a quantitative method with a Partial Least Squares (PLS) approach using SmartPLS 3.0 software. The sample size was 200 respondents aged 15–30 who were active customers of La Moda del Gelato Solo. The results show that digital marketing, service quality, and product quality have no direct effect on loyalty, but they have a significant indirect effect through customer satisfaction as a mediating variable. Thus, customer satisfaction is proven to be a key element in fostering young customer loyalty. This research provides important implications for culinary businesses to focus more on improving service and product quality, as well as digital marketing strategies that can create satisfaction and memorable experiences for customers.
Pengaruh Lingkungan Sekolah, Fasilitas, dan Layanan Administrasi Terhadap Kepuasan Siswa SMKS Yami Waled Kabupaten Cirebon Silviani Silviani; Badawi Badawi; Citra Faathir Widiana
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.v5i1.7544

Abstract

From the standpoint of service marketing management, customer satisfaction plays a significant role in fostering loyalty and a favorable perception of organizations, including educational institutions. As the ones who get educational services, students play a crucial part in evaluating the caliber of school services. The purpose of this study is to examine how student satisfaction at SMKS YAMI Waled, Cirebon Regency, is impacted by the school's surroundings, amenities, and administrative services. Ninety respondents were given questionnaires as part of the study's associative quantitative methodology. Coefficient of determination (R2), t-test, F-test, and multiple linear regression were the data analysis methods employed. The findings demonstrated that, partially and concurrently, the elements of the school environment, facilities, and administrative services had a favorable and significant impact on student satisfaction. The three independent variables considerably contributed to the explanation of changes in student satisfaction, as demonstrated by the coefficient of determination (R2) value of 35.7%. According to these results, maintaining a positive school climate, offering sufficient facilities, and providing effective administrative support are all critical to raising student satisfaction. As a result, schools must put plans into place to raise the standard of instruction in a sustainable and integrated way..  
Branding Strategy, Eco-Friendly Packaging, and Product Image in Increasing the Competitiveness of Local MSMEs: A Study in Asinan Village Tri Imaliya; Dhevi Dadi Kusumaningtyas; Endang Kustami; Wesly Tumbur ML Tobing
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.v5i1.7558

Abstract

This study aims to analyze the influence of branding, environmentally friendly packaging, and product image on the competitiveness of MSME products in Asinan Village, Bawen District, Semarang Regency. Effective branding is believed to be able to create emotional connections with consumers, environmentally friendly packaging becomes an added value that is relevant to the sustainability trend of the modern market, and product image plays an important role in shaping consumer perceptions of product quality and excellence. The research approach uses an associative quantitative method with multiple linear regression analysis techniques. A sample of 30 MSME actors was selected by purposive sampling and analyzed using the SPSS version 25 application. The results showed that branding, environmentally friendly packaging, and product image have a positive and significant effect on product competitiveness, both partially and simultaneously. The coefficient of determination (R²) value of 76.5% indicates the dominant contribution of the three variables to increasing MSME competitiveness. This study provides a practical contribution to village MSME empowerment strategies based on emotional, visual, and market perception values.