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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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Pengaruh Label Halal Kualitas Produk dan Harga terhadap Keputusan Pembelian Produk Skincare pada Konsumen Muslim di Kota Jambi Suci Bunga Mentari.Z; Rofiqoh Ferawati
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.v5i3.7561

Abstract

This study aims to examine the influence of halal labels, product quality, and price on purchasing decisions for skincare products among Muslim consumers in Jambi City. A quantitative method was employed using a questionnaire distributed to 100 respondents, and the data were analyzed with SPSS. The results indicate that halal labels have a significant effect on purchasing decisions, as evidenced by a significance value of 0.001 < 0.05. Similarly, product quality and price also show significant effects with a significance value of 0.001 < 0.05. Simultaneously, halal labels, product quality, and price significantly influence purchasing decisions, contributing 82% to the variation in consumer choices. These findings highlight that the three variables collectively serve as key determinants shaping Muslim consumers’ decisions when selecting skincare products.
Digitalisasi dalam Penganggaran Dana Desa: (Studi Kasus pada Pemerintah Desa Lakuan Toli-toli, Sulawesi Tengah) Virgina Agnesia; Nina Yusnita Yamin; Muhammad Ansar; Latifah Sukmawati Yuniar; Arif Gunarsa
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.v5i3.7625

Abstract

Village financial management is a crucial pillar for village development and community empowerment. This research aims to conduct an in-depth analysis of the village fund budgeting process at the Lakuan Village Government, Tolitoli, Central Sulawesi. Using a qualitative method with a case study research design, data was collected through in-depth interviews with the village head, village secretary, Village Consultative Body (BPD), hamlet heads, head of financial affairs, and community representatives. Informant selection was conducted purposively, based on their involvement in the village fund budgeting process, totaling 8 individuals from the village apparatus and the community. The results show that the village fund budgeting process in Lakuan Tolitoli has been allocated according to the real needs of the community, with active community participation and the BPD serving as an effective oversight mechanism. The use of the Village Financial Information System (Siskeudes) has significantly eased the budgeting process for the village apparatus. This digitalization not only implies an increase in the accountability of village financial management but also serves as an effective control instrument in budget implementation. These findings underscore the importance of multi-party participation and technology adoption in realizing transparent and accountable village financial governance..
Pengaruh Self-efficacy Terhadap Burnout Dengan Resilience Sebagai Variabel Mediasi Pada Karyawan PT Sapta Sentosa Jaya Abadi Mukomuko Rissa Eka Putri; Hendrik Heri Sandi
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.v5i1.7628

Abstract

Burnout among employees in the palm oil processing industry is a critical issue that hinder productivity and organizational performance. This study aims to examine the effect of self-efficacy on burnout, with resilience as a mediating variable. A quantitative approach was employed, involving 90 empoloyees of PT Sapta Sentosa Jaya Abadi Mukomuko who completed a structured questionnaire. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) method. The results indicate that self-efficacy has a significant negative on burnout. In addition, Self-efficacy positively influences resilience, which in turn significantly reduces burnout levels. The findings also demonstrate that resilience plays a mediating role in the relationship between self-efficacy and burnout. The results highlight the importance of strengthening self-efficacy and resilience as a effective strategies to prevent employee burnout, particularly in high demand industrial workplaces.
Pengaruh Stres Kerja terhadap Burnout dengan Resilience sebagai Variabel Mediasi pada Perawat di RSUD dr. Achmad Darwis Kabupaten Lima Puluh Kota Rifatul Husna; Rini Sarianti
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.v5i1.7688

Abstract

This study aims to analyze the influence of work stress on burnout in nurses, considering the mediating role of resilience. This research uses a quantitative approach with a survey method, involving 82 inpatient nurses as respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Square (SEM–PLS) method through the SmartPLS 4 application. The research results indicate that work stress has a positive and significant effect on burnout, and a negative and significant effect on resilience. Resiliencealso has a significant negative impact on burnout and is proven to significantly mediate the relationship between work stress and burnout. This finding confirms that resilience is an important factor in reducing the risk of burnout in nurses facing high work pressure. Therefore, increasing nurses' resilience is an important strategy in overcoming burnout at RSUD dr. Achmad Darwis.
Pengaruh Work-Family Conflict terhadap Psychological Well-Being Perawat yang Bekerja di RSUP Dr. M. Djamil Padang Melalui Work-Life Balance Annesya Effendy; Rini Sarianti
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.v5i1.7689

Abstract

Dr. M. Djamil Central General Hospital Padang is a type-A teaching hospital and the main referral center in Central Sumatra, where nurses especially married women face high work demands and rotating shifts, creating challenges in balancing professional and family roles. This study aims to examine the effect of work-family conflict on the psychological well-being of female nurses, with work-life balance as a mediating variable. The core issue addressed is the imbalance between occupational responsibilities and family obligations that may negatively impact psychological well-being. A quantitative approach was used, with a survey conducted on 104 married female nurses with children. Data were analyzed using the Structural Equation Modeling–Partial Least Square (SEM–PLS) method via the SmartPLS 4 application. The results show that work-family conflict negatively affects both psychological well-being and work-life balance, while work-life balance positively and significantly affects psychological well-being. Additionally, work-life balance significantly mediates the relationship between work-family conflict and psychological well-being. These findings emphasize the importance of balancing work and personal life to maintain nurses’ mental health. Therefore, organizational support such as flexible work policies and psychological wellness programs is essential to improve both professional performance and personal well-being among nurses.
Pengaruh Presepsi Fitur Flash Sale Dan Gratis Ongkir Shopee Terhadap Loyalitas Pelanggan yang Dimediasi Kepuasan Konsumen di Kota Padang Syazwana Syazwana; Fitria Ridhaningsih
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.v5i1.7690

Abstract

This study aims to directly demonstrate the influence of Shopee's flash sale and free shipping features on customer loyalty, mediated by customer satisfaction in Padang City. This study used 180 respondents who regularly accessed and shopped through the Shopee marketplace in the last six months. The sampling technique used was purposive sampling. Data collection was carried out by distributing questionnaires via Google Form. The data analysis techniques used in this study were Structural Equation Modeling (SEM) and T-statistic testing. In accordance with the hypothesis testing, it was found that the perception of the flash sale feature had a positive effect on customer satisfaction but did not affect customer loyalty. In the hypothesis testing stage, free shipping also found a positive effect on customer satisfaction or loyalty. In the indirect effect testing stage, it was found that satisfaction was unable to mediate the relationship between the perception of the flash sale feature and customer loyalty, but customer satisfaction was able to mediate the relationship between free shipping and customer loyalty in Padang City in online shopping through the Shopee marketplace.
Pengaruh Harga dan Word of Mouth terhadap Keputusan Pembelian pada Pokdakan Barokah Sentra Budidaya Ikan Terintegrasi Desa Sungai Gerong Nanda Mareta; Efan Elpanso
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.v4i3.7702

Abstract

This study aims to find out and analyze the influence of Price (X1) and Word of Mouth (X2) on Purchase Decisions (Y) in the Pokdakan Barokah Integrated Fish Farming Center located in Sungai Gerong Village. The observed phenomenon shows that consumers' purchasing decisions for fish farming products are not only influenced by competitive price factors, but also by the power of word-of-mouth promotion or word of mouth that develops in the surrounding community. The research method used is a quantitative approach with an associative design. Data collection was carried out through the distribution of questionnaires to 100 respondents determined by the quota sampling technique. Data analysis was carried out through several stages, namely the validity and reliability test of the instrument, the classical assumption test (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, the determination coefficient test (R²), and the hypothesis test through the t-test and the F test. The results of the data analysis showed that the Price variable had a positive and significant effect on the Purchase Decision with a significance value of 0.000 and a tcal value of 6.686 which was greater than table of 1,660. Likewise, the Word of Mouth variable has a positive and significant effect on the Purchase Decision with a significance value of 0.000 and a calculation of 9.688 > a table of 1.660. In addition, simultaneously the two independent variables (Price and Word of Mouth) had a significant effect on the Purchase Decision with a Fcal value of 111,480 > Ftable 3.94 and a significance of 0.000. The conclusion of this study is that both partially and simultaneously, the variables Price and Word of Mouth have a significant influence on Purchase Decisions in Pokdakan Barokah.  
Pengaruh Perceived Organizational Support terhadap Organizational Citizenship Behavior dengan Affective Commitment sebagai Variabel Mediasi pada Karyawan PT Sapta Sentosa Jaya Abadi Mukomuko Selfita Liasari; Chichi Andriani
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.v5i1.7752

Abstract

This study aims to examine the effect of perceived organizational support (POS) on organizational citizenship behavior (OCB) considering the mediating role of affective commitment. A quantitative approach with a causal research design was employed, and data analysis was conducted using Structural Equation Modeling–Partial Least Square (SEM-PLS) through SmartPLS 4 software. The population of this study consisted of all employees at PT Sapta Sentosa Jaya Abadi Mukomuko, totaling 90 respondents selected using a saturated sampling technique. The results indicate that affective commitment mediates the relationship between POS and OCB. POS has a significant influence on both OCB and affective commitment. These findings specifically highlight that POS plays a crucial role in fostering OCB among employees. The study is grounded in Social Exchange Theory, which emphasizes that when employees perceive strong organizational support, it enhances their emotional attachment and motivates voluntary behaviors beyond formal job responsibilities. This underscores the vital role of organizations in creating a work environment where employees feel valued and supported, both in terms of assistance and overall well-being.
Persepsi Pegawai terkait Penerapan Green Marketing Dan Environmental Awareness terhadap Employee Green Behavior Dengan Communication Style Sebagai Variabel Moderasi : (Studi Kasus Pada Kantor Pusat Bank Sumsel Babel) Intan Ayu Kartika Nanda Putri
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.v5i1.7773

Abstract

This study aims to examine employee perceptions regarding the implementation of Green Marketing and Environmental Awareness on Employee Green Behavior, with Communication Style as a moderating variable. This study was conducted on employees of Bank Sumsel Babel Head Office and used the Theory of Planned Behavior (TPB) approach as a theoretical basis, which emphasizes the importance of attitudes, subjective norms and perceived behavioral control in influencing individual tendencies to behave pro-environmentally in the workplace. The research method used was quantitative, with questionnaires distributed to 115 respondents. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) through SmartPLS 4.0 software. The independent variables in this study were Green Marketing and Environmental Awareness, while Employee Green Behavior became the dependent variable. Communication Style was tested as a moderating variable in the relationship between the two independent variables on the dependent variable. The results showed that employee perceptions of the implementation of Green Marketing and Environmental Awareness had a positive and significant effect on Employee Green Behavior. In addition, Communication Style was proven to be able to strengthen the relationship between Green Marketing and Environmental Awareness on Employee Green Behavior. These findings indicate that effective internal communication within an organization plays a crucial role in internalizing sustainability values into employee work behavior. This research provides theoretical contributions to expanding the application of the SDGs in organizational contexts, as well as practical implications for human resource management and corporate sustainability strategies.
Pengukuran Potensi Financial Distress Pada Perusahaan Pertambangan Sektor Batu Bara Tahun 2021 – 2023 Nadzuba Vio Larizza; Mulyaningtyas Mulyaningtyas
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.v5i3.7774

Abstract

The purpose of this study is to assess the accuracy of three bankruptcy prediction models: Altman Z-Score, Springate S-Score, and Grover in coal mining companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. The analysis process was conducted using a statistical approach including descriptive analysis, normality test, ANOVA, and Games-Howell post-hoc follow-up test. The research findings indicate significant differences between the three models. The Altman Z-Score shows more conservative results, highlighting high risks, while the Springate S-Score provides optimistic results with an accuracy of 93.33%. The Grover model shows the highest performance with an accuracy level reaching 100%. Based on these results, Grover is considered the most superior in identifying bankruptcy risks in the coal mining sector. The results of this study are expected to serve as a strategic reference for business actors and investors in data-driven decision-making..

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