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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 Kualitas Pelayanan dan Tarif Pajak Terhadap Penggelapan Pajak Desma Ramadhan; Septian Arief Budiman
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.v5i3.7180

Abstract

This study aims to analyze the effect of service quality and tax rates on tax evasion among individual taxpayers at KPP Pratama Serpong. A quantitative approach with multiple linear regression was applied using questionnaire data from 100 respondents. The results show that service quality has a significant negative effect on tax evasion, meaning that better tax authority services reduce taxpayers’ tendency to evade taxes. Conversely, tax rates have a significant positive effect, where higher or burdensome rates increase the likelihood of evasion. Simultaneously, service quality and tax rates significantly influence tax evasion, contributing 22.5% to its variation. These findings highlight the importance of improving service quality and applying fair tax rates to minimize tax evasion practices.
Pengaruh Service Dan Price Fairness Terhadap Costumer Satisfaction: (Studi Kasus Andalas Copy Canter) Bintang Rifky Ramadhan Sugiarto; Pebi Kurniawan; Ali Jufri
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.v5i3.7206

Abstract

This study analyzes the influence of service quality and price fairness on customer satisfaction at Andalas Copy Center. Based on the identified problems, namely customer dissatisfaction due to unfriendly service and relatively higher prices compared to competitors which impacts on declining sales, this study aims to determine the influence of service quality, price fairness, and both simultaneously on customer satisfaction. Using quantitative methods with data collection through questionnaire surveys and observations, the data were analyzed with data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that service quality and price fairness each have a simultaneous and significant positive influence on customer satisfaction at Andalas Copy Center.
The Role of Work Engagement and Work Spirit in Enhancing job Performance of Sanitation Workers in Cirebon Regency Sucipto Sucipto; Asep Gunawan; Hevy Febriyansyah
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.v5i3.7254

Abstract

This study examines the influence of Work Engagement and work spirit on the performance of the "Pasukan Kuning" (waste management workers) at the Environmental Agency of Cirebon Regency. Observations and interviews revealed that low work spirit and Work Engagement are the main factors contributing to the decline in their performance. A quantitative method was employed, with data collected through questionnaires from 100 respondents selected using the Slovin formula. The data were analyzed using validity tests, reliability tests, normality tests, multiple linear regression, and hypothesis testing (t-test and F-test). The results indicate that both Work Engagement and work spirit have a positive and significant impact, both partially and simultaneously, on the performance of the workers. The coefficient of determination (R²) of 80.3% suggests that these two variables are dominant in influencing performance. These findings highlight the importance of enhancing Work Engagement and work spirit through training, incentives, and managerial approaches focused on psychological well-being and motivation. This study provides practical contributions to human resource management in the sanitation sector and serves as a basis for formulating more effective policies.
Membangun Loyalitas Karyawan dalam Era Persaingan Bisnis Marlinawati Waruwu; Ray Octafian
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.v5i3.7340

Abstract

Employee loyalty is a strategic asset that determines an organization's long-term success in facing increasingly intense business competition. This study aims to identify the factors influencing employee loyalty, analyze its impact on organizational performance, and formulate effective and sustainable strategies for improving loyalty. The research adopts a descriptive-exploratory qualitative approach, involving 14 informants. Data collection was conducted through in-depth interviews, participatory observation, and document studies. Data analysis used a manual thematic analysis technique with a constant comparative approach and data triangulation to enhance the validity of the findings. The results show that employee loyalty at PT Sumber Bintang Rejeki is influenced by three main categories of factors. Organizational factors include an underdeveloped organizational culture with inconsistent implementation of values across departments, a human resource management system that needs improvement particularly in compensation and career development and diverse leadership styles that create inconsistencies in employee experience. Individual factors show that employees with longer tenure tend to have higher loyalty, while demographic characteristics such as gender and age influence loyalty perspectives in different ways. Work environment factors include physical conditions that need improvement, especially in the production department, and varying quality of interpersonal relationships across departments, with horizontal communication still being a challenge. The implementation of strategies is carried out through a comprehensive monitoring and evaluation system using a combination of quantitative indicators such as turnover rate and satisfaction surveys, as well as qualitative indicators through regular focus group discussions.
Implikasi Penerapan Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan Nindia Salsha Noveka; Bara Zaretta; Agus Prayitno; Vicky Oktavia
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.v5i3.7472

Abstract

This study aims to analyze the influence of institutional ownership, managerial ownership, and independent commissioners as mechanisms of Good Corporate Governance on the financial performance (ROA) of banking companies in Indonesia. Using a quantitative approach with an associative method, secondary data were collected from 47 banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. The analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS. The results show that institutional ownership and independent commissioners have a positive and significant effect on ROA, while managerial ownership has no significant effect. However, simultaneously, the three variables have a significant effect on Return on Assets (ROA). Future research is recommended to expand the scope of variables and consider other industry sectors in order to obtain more comprehensive insights into the impact of Good Corporate Governance mechanisms on financial performance.
Perilaku Pengelolaan Keuangan Mahasiswa Ditinjau Dari Literasi Keuangan Dan Pemahaman Ajaran Trikon Dewi Kusuma Wardani; Fiki Bela Oktavia
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.v5i3.7659

Abstract

The low financial management ability among students is an important concern, especially in the digital era which offers ease of transaction but also has a high risk of consumptive behavior. This study aims to analyze the influence of financial literacy and understanding of the teachings of Trikon on student financial management behavior. The research approach used was quantitative associative with purposive sampling techniques on 125 students in Yogyakarta. The data were analyzed using multiple linear regression. The results of the study show that both financial literacy and understanding of Trikon teachings have a positive effect on financial management behavior. These findings affirm the importance of financial education that combines financial understanding with cultural values and national character.
ANALISIS SWOT TERHADAP STRATEGI OPTIMALISASI MENARA BERSAMA TELEKOMUNIKASI: (STUDI PADA PT. DAYAMITRA TELEKOMUNIKASI Tbk REGIONAL JATENG & DIY) Oky Sjahrul Syah; Endang Tjahjaningsih
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.v5i3.7685

Abstract

Analyzing the optimization strategy for telecommunications towers as tower sharing using a SWOT analysis to support decision-making and increase company revenue. The results show that optimizing telecommunications towers as tower sharing can improve network coverage, service quality, maximize tower utilization, and efficiency, thereby increasing company revenue, improving service quality, and providing more competitive pricing.
Pengaruh Kinerja Keuangan Dan Kinerja Pasar Terhadap Return Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Rahmat Fauzan Rihaldi; Agung Putra Raneo; Taufik Taufik
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.v5i3.7991

Abstract

This research aims to examine the influence of Financial Performance and Market Performance on Stock Returns with Company Size as a moderating variable. The research approach used is quantitative with secondary data in the form of annual reports obtained from the Indonesia Stock Exchange and the companies' own websites in the energy sector. The sample in this study consists of 55 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, selected through the Purposive Sampling method. The analysis technique used is Panel Data regression with the Fixed Effect Model (FEM). The results of this study indicate that CR, ROE, DER, and MBV simultaneously affect Stock Return. Partially, DER has a negative and significant impact on Stock Return, and MBV has a positive and significant impact on Stock Return. Meanwhile, CR and ROE do not significantly affect Stock Return. Additionally, Company Size is able to moderate the effect of MBV on Stock Return, but is not able to moderate the effect of CR, ROE, and DER on Stock Return.
Analisis Pengaruh Pertumbuhan Ekonomi, Tingkat Pendidikan Dan Tingkat Pengangguran Terhadap Tingkat Kemiskinan di Kabupaten Probolinggo Miftaqul Qoiriyah; Marseto Marseto; Anisa Fitria Utami
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.v5i3.6384

Abstract

This study aims to analyze the effect of economic growth, education level, and unemployment rate on poverty rate in Probolinggo Regency during the period 2009–2023. The method used is a quantitative approach with multiple linear regression analysis based on annual secondary data. The results of the analysis show that education level has a negative and significant effect on poverty rate, while economic growth and unemployment rate do not have a significant effect. This finding indicates that improving the quality of education can be an effective strategy in reducing poverty rates. On the other hand, economic growth and decreasing unemployment are not strong enough to have a direct impact on reducing poverty in the region.
Pengaruh Lokasi, Cita Rasa Dan Persepsi Harga Terhadap Keputusan Pembelian: (Studi Kasus Pada Es Teh Mbok Dhe Di Anjasmoro) Kafy Nur Latief; Yani Prihati
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.v5i3.6466

Abstract

This study “aims to analyze the influence of location, taste, and price perception on purchasing decisions of consumers of Es Teh Mbok Dhe in Anjasmoro. The phenomenon of increasing contemporary beverage businesses has triggered intense competition, so it is important for business actors to understand the factors that influence consumer behavior. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. Data were collected by distributing questionnaires to 100 respondents who are active consumers of Es Teh Mbok Dhe. The results of the analysis show that the variables of location, taste, and price perception simultaneously have a significant effect on purchasing decisions. Partially, each variable is also proven to have a significant positive effect on purchasing decisions. This finding implies that in order to increase consumer purchasing interest, business actors need to pay attention to strategic locations, maintain taste quality, and set affordable and competitive prices”

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