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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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Analysis of Benefits, Ease of Use, and Security on Interest in Using the Gojek Application in West Java Dina Yulia Wijaya; Hari Imbrani; Hani Rosita; Yuliani Istiqomah
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.v4i3.7780

Abstract

This study aims to analyze the impact of Perceived Benefits, Ease of Use, and Security on User Interest in using the Gojek application. As the ride-hailing and on-demand services industry becomes increasingly competitive, understanding what drives user interest is crucial for the continued growth of Gojek. The research adopts a quantitative approach, using primary data obtained from an online questionnaire distributed to 106 Gojek users in the West Java region. Path analysis, performed with SPSS statistical software version 26, was employed to test the relationships between the variables. The findings reveal that Perceived Benefits have a significant positive effect on User Interest, indicating that users are more likely to engage with the application if they perceive tangible advantages such as cost savings, convenience, and service variety. Furthermore, Perceived Ease of Use was found to have a positive influence on User Interest, meaning that users are more inclined to use the Gojek application if it is user-friendly and easy to navigate. Additionally, Perceived Security was another important factor, with a positive impact on User Interest. Users who feel that their personal data is secure and their transactions are protected are more likely to continue using the application. These results emphasize the importance of enhancing perceived benefits, ease of use, and security to increase user interest and engagement with the Gojek application. The practical implications of this study suggest that Gojek should focus on improving the user experience by ensuring that users perceive value in the services offered, enhancing usability, and strengthening security measures. As competition in the app-based services industry intensifies, addressing these factors could be key to attracting and retaining more users.
Determinan Pengungkapan Corporate Social Responsibility Pada Industri Manufaktur Dwi Astutik; Daniel Adi Setya Rahardjo; Ivan Permana; Asri Winanti Madyoningrum; Zahra Dinul Khaq
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.v5i1.7806

Abstract

This study aims to examine the influence of corporate governance determinants, particularly the presence of an independent board of commissioners and an audit committee, on the level of Corporate Social Responsibility (CSR) disclosure. The study focuses on manufacturing sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the study population included 228 companies, and through purposive sampling technique, 92 companies met the criteria during a three-year observation period, resulting in a total of 276 observational data. Data analysis was conducted using multiple linear regression with a least squares approach, preceded by classical assumption testing to ensure model validity. The results show that the presence of an independent board of commissioners and an audit committee significantly influences CSR disclosure. This finding indicates that both elements can serve as instruments for implementing Good Corporate Governance (GCG) principles, encouraging companies to be more transparent and responsible in communicating their social activities to stakeholders. The implications of these results emphasize the importance of strengthening governance structures in encouraging more optimal CSR practices, as well as contributing to academic literature and managerial practice in the fields of accounting and sustainability management.
Green Perceived Value Analysis of Green Repurchase Intention: The Role of Green Trust in Fast Moving Consumer Goods (FMCG) Products Gibson Manalu; Nadia Ismi Avissa; Nelvika Darlia; Binsar Sihombing
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.v5i1.7937

Abstract

The increasing number of news reports in the mass media about global warming and environmental damage has now become a neglected issue. This has triggered customers to value environmentally friendly products more. The focus of this study is to analyze how perceived green values are related to the intention to repurchase green cosmetic products by using green beliefs as an intervening variable. This study used purposive sampling to collect a sample of 96 respondents. This study used the path analysis method. The results of the analysis indicate that perceived green values have a positive and significant effect on green purchase intentions; perceived green values have a positive and significant effect on green purchase intentions; perceived green values have a positive and significant effect on green purchase intentions; and perceived green values significantly mediate the effect of perceived green values on green purchase intentions. In the future, it is hoped that cosmetic companies will promote the benefits of using green cosmetic products more, as well as improve the quality and quality of the products they produce.
Pengaruh Artificial Intelligence dalam Pembelajaran terhadap Self Management dengan Self Efficacy sebagai Variabel Mediasi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Padang Dzaky Arobi; 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.v5i1.7940

Abstract

This study aims to examine the influence of artificial intelligence in learning on students' self-management, with self-efficacy as a mediating variable. The background of this research lies in the low ability of students to manage themselves effectively, which impacts delays in completing their studies. This is a causal research study. The population and sample consisted of students from the Faculty of Economics and Business at Universitas Negeri Padang. A total of 100 students were selected using cluster random sampling. Data were collected using a questionnaire with a Likert Scale. The analysis method employed was SEM-PLS using SmartPLS version 4.1.1 software. The results of the data analysis indicate that: (1) artificial intelligence in learning has a positive and significant effect on the self-management of FEB UNP students; (2) artificial intelligence in learning has a positive and significant effect on the self-efficacy of FEB UNP students; (3) self-efficacy has a positive and significant effect on the self-management of FEB UNP students; and (4) self-efficacy mediates the effect of artificial intelligence on the self-management of FEB UNP students.
Pemanfaatan Platform Digital pada UMKM dalam Meningkatkan Daya Saing Usaha : Pendekatan Netnografi Liya Setiawati; Edwin Karim; Wiwit Pawitri
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.v4i3.7964

Abstract

Digital transformation has become a crucial factor in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) amidst the changing global economic landscape. This study aims to explore how MSMEs utilize digital platforms, the strategies used to optimize their online presence, and the challenges faced during the digitalization process. The research method uses a netnographic approach, namely an ethnographic study conducted in the digital realm, by combining participatory and non-participatory observations of MSME community activities on various digital platforms, such as Facebook, Instagram, and online marketplaces (Shopee, Tokopedia, and the like) during the period of January to March 2025. Researchers observed communication patterns, content strategies, and interactions between MSME actors and consumers. Data were analyzed using a thematic analysis approach to identify key themes that reflect digital marketing strategies, forms of innovation, and barriers to digital technology adoption. The results show that digital platforms are not only used as promotional media, but also as a means to build consumer trust, expand distribution and marketing networks, and encourage product and service innovation. MSMEs actively utilize features such as live streaming, customer reviews, and collaborations with local influencers to increase product visibility. However, MSMEs still face various obstacles, such as limited digital literacy, a lack of understanding of platform algorithms, limited capital for paid digital promotions, and increasingly fierce competition in the digital ecosystem. Technical barriers, such as uneven internet access and a lack of technological assistance, also slow down the digitalization process. This research contributes to the literature on MSME digitalization in Indonesia using a contextual netnography approach. Furthermore, the study's findings offer practical recommendations for businesses to optimize the use of digital platforms and for policymakers to design more targeted assistance programs, particularly to increase the digital capacity of MSMEs in the regions.
Transparansi dan Akuntabilitas Pengelolaan Dana Desa: Studi Kasus di Desa Susukan Kecamatan Susukan Kabupaten Semarang Joni Anwar; Dyah Palupiningtyas
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.v4i3.8085

Abstract

This study aims to analyze the implementation of transparency and accountability in the management of Village Funds in Susukan Village, Susukan District, Semarang Regency. Using a qualitative approach with a case study design, this research explores not only the formal and procedural aspects but also the substantive dimensions of transparency and accountability. Data were collected through in-depth interviews, participatory observations, document analysis, and focus group discussions, and were analyzed using a thematic analysis approach. The results reveal that the implementation of transparency and accountability still faces various challenges despite the existence of a comprehensive regulatory framework. Information accessibility and compliance with regulations are relatively adequate; however, the timeliness of publication, diversity of publication media, responsiveness to community feedback, and effectiveness of oversight remain suboptimal. Factors influencing the implementation include the regulatory framework, the capacity of village officials, community budget literacy, information technology infrastructure, and local political dynamics. Community participation in oversight is also low due to limited understanding and the absence of effective participation mechanisms. To improve transparency and accountability, a comprehensive strategy is required, encompassing regulatory refinement, institutional capacity building, the utilization of information technology, and the strengthening of community participation. This study makes a significant contribution to the literature on village governance by integrating multiple dimensions and exploring contextual factors.
Pengaruh Technology Readiness dan Human Resource Readiness Terhadap Kinerja UMKM di Kota Padang dengan Adoption E-Commerce sebagai Variabel Mediasi Ochri Aulia Renza; Thamrin Thamrin
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.v4i3.8100

Abstract

This study aims to examine the effect of Technology Readiness and Human Resource Readiness on MSME Performance in Padang City with E-Commerce Adoption as a mediating variable. This research is causal research. The population and samples in this study were MSME actors in Padang City. The number of samples used was 180 MSME actors who were taken by collecting data using a questionnaire with a Likert Scale. The analysis method used is SEM-PLS through SmartPLS 4.1.1 software. The results of data processing in this study indicate that: (1) Technology Readiness has a positive and significant effect on E-Commerce adoption. (2) Human Resource Readiness has a positive and significant effect on E-Commerce Adoption. (3) E-Commerce Adoption has a positive and significant effect on MSME Performance. (4) Technology Readiness has a positive and significant effect on MSME Performance. (5) Human Resource Readiness has a positive and significant effect on MSME Performance. (6) Technology Readiness has a positive and significant effect on MSME Performance mediated by E-commerce Adoption. (7) Human Resource Readiness has a positive and significant effect on MSME Performance mediated by E-commerce Adoption.  
Peranan Budaya Organisasi dalam Kinerja Karyawan di Kawasan Wijaya Kusuma Semarang: Analisis Faktor-Faktor yang Mempengaruhi Produktivitas dan Kepuasan Kerja Wulandari; Bonaventura Hendrawan Maranata
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.v4i3.8354

Abstract

Organisational culture has a significant impact on an organisation's efficacy and durability, especially when it comes to raising employee performance. This research examines how organisational culture supports worker performance at Semarang's Wijaya Kusuma Industrial Estate (KIWK), home to a number of manufacturing and distribution businesses that must contend with fierce rivalry and constantly shifting environmental conditions. The primary topic covered is how implementing organisational cultural values influences workers' attitudes, actions, and output while assisting in the accomplishment of business objectives. The goal of the study is to determine which aspects of organisational culture are most prevalent and examine how they relate to metrics of employee performance. This study uses an ethnographic design and a qualitative methodology. Robbins' organisational culture framework and employee performance indicators served as the basis for the interview guidelines used to gather data through in-depth interviews and observations at a number of KIWK enterprises. The results show that discipline, creativity, result orientation, attention to detail, cooperation, and stability in implementing standard operating procedures (SOPs) have all been used to successfully integrate organisational culture at KIWK. The quality, quantity, timeliness, effectiveness, and independence of employee performance are all favorably impacted by these elements. The synthesis of findings suggests that consistent application of organisational culture contributes not only to higher productivity but also to the development of a supportive work environment. In conclusion, a strong, innovative, and disciplined organisational culture significantly enhances employee performance in KIWK. Therefore, management should maintain and further develop adaptive cultural values to cope with the dynamic challenges of the industrial sector.
Potensi Chatgpt dalam Peningkatan Penjualan pada Toko Online Berbasis Syariah M Fuad Hadziq; Nisaul Mubarokah
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.v5i3.6225

Abstract

Sharia-based online stores faced challenges in increasing sales in the middle e-commerce competition. Technological innovations such as ChatGPT, which is one of the latest breakthroughs in the field of artificial intelligence, offer opportunities for sharia online stores to improve sales performance. The purpose of this literature study is to examine the potential of ChatGPT as a revolutionary tool for increasing sales in Sharia-based online stores. The methods used included a literature review of relevant previous research. This review includes books, journal articles, and other reliable sources, such as Google Scholar. Focusing on publications published in the last ten years, this research investigates the potential of ChatGPT to increase sales of Sharia-based online stores. The research results show that ChatGPT can help Sharia online stores improve customer communication, optimize sales conversions, provide better customer service, and increase customer loyalty. ChatGPT can provide fast, accurate, and personalized responses to customer questions, as well as provide product recommendations relevant according to customer preferences. Apart from that, ChatGPT can also help in automating repetitive tasks, thereby increasing operational efficiency. This research implied that Sharia-based online stores need to consider adopting ChatGPT as part of their marketing and customer service strategy. However, implementing ChatGPT must also pay attention to aspects of Sharia compliance and ethics in the use of technology.
Peran Kepemimpinan, Disiplin, dan Motivasi Kerja dalam Meningkatkan Produktivitas Karyawan PT Nesia Pan Pacific Melani Puspita Permata; Asnawi Hidayat
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.v5i3.6837

Abstract

This study aims to analyze the influence of leadership style, work discipline, and work motivation on employee productivity at PT Nesia Pan Pacific Clothing Wonogiri. The research employs a quantitative approach using a survey method through questionnaires. The population in this study consists of all employees of PT Nesia Pan Pacific, with a sample of 98 respondents determined using the Slovin formula. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that both partially and simultaneously, leadership style, work discipline, and work motivation have a positive and significant effect on employee productivity. These findings affirm that efforts to improve employee productivity can be achieved through strengthening leadership roles, implementing consistent work discipline, and enhancing employee motivation. This study provides practical implications for company management in managing human resources more strategically and performance-oriented.

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