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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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Potensi Spin Off dan Konversi pada Pengembangan Bank 9 Jambi Syariah Nisya Adella Jaya; Bahrul Ma’ani; Addiarrahman Addiarrahman
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.v5i3.6978

Abstract

This qualitative study aims to explore the key challenges and opportunities in the spin-off process of the Sharia Business Unit (UUS) at Bank 9 Jambi Syariah. The research was conducted at Bank 9 Jambi Syariah located on Jalan Lintas Sumatera, Telanaipura District, Jambi City, by gathering information from leaders and employees, including the Director, Sharia Supervisory Board, Head of Corporate Secretary, Head of Sharia Division Operations, Head of Operations, and Monitoring and Budgeting staff. The findings indicate that asset and capital readiness remain the main obstacles hindering the implementation of the spin-off. Despite this, the human resources within the Sharia Business Unit are considered adequate, supported by employees with educational backgrounds in sharia studies and training related to sharia banking fundamentals. The study emphasizes that the spin-off process cannot be executed easily; it requires comprehensive strategies and strong preparation to achieve successful separation. The primary challenges faced by Bank 9 Jambi include substantial capital requirements and internal organizational readiness, which align with common issues experienced by conventional banks attempting similar transformations. Based on the interviews and an assessment of regulatory obligations stated in the Sharia Banking Law, the decision to carry out a spin-off must be carefully evaluated by the parent conventional bank. Bank 9 Jambi also takes into account profit potential, as the spin-off is projected to provide operational independence and enhance customer comfort. These considerations form the basis of strategic planning for the future of the UUS at Bank 9 Jambi.
Efek Moderasi Kebijakan Dividen terhadap Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol: (Studi Kasus Pada Perusahaan yang Terdaftar Pada Sektor Infrastruktur di BEI Tahun 2014-2023) Salva Aulia; Fauji Sanusi; Ana Susi Mulyani
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.v5i3.7251

Abstract

This study aims to analyze the effect of profitability (ROA) and leverage (DER) on firm value (PBV), and to examine the role of dividend policy (DPR) as a moderating variable. Firm size (SIZE) is also included as a control variable. The research objects are infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that both ROA and DER have a significant positive effect on firm value. However, DPR does not moderate the relationship between ROA or DER and PBV, and SIZE as a control variable also has no significant effect. These findings indicate that firm value is more influenced by financial performance, such as profitability and leverage, rather than dividend policy or firm size.
Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening dan Kepemilikan Manajerial sebagai Variabel Moderasi: (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2023) Nurul Yasmin Fauziah; Fauji Sanusi; Ana Susi Mulyani
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.v5i3.7512

Abstract

This study analyzes how profitability and managerial ownership moderate the effect of liquidity on firm value. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) were studied from 2014 to 2023. Non-probability and purposive sampling were used for quantitative analysis. Seven out of 48 companies were selected based on criteria. The analysis was conducted with Eviews 12. This study found that (1) liquidity has a negative and significant effect on firm value, (2) liquidity has no and insignificant effect on profitability, (3) profitability has a positive and significant effect on firm value, (4) profitability cannot mediate the relationship, and (5) managerial ownership moderates the relationship.
Pengaruh Keterhubungan Sosial Dan Citra Destinasi Wisata Tersembunyi Terhadap Niat Kunjung Wisata Melalui Rasa Takut Tertinggal Pada Mahasiswa Mohamad Ridwan Abadi; Harmanda Berima Putra
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.v5i3.7564

Abstract

A person's intention to take action or make decisions will be influenced by many factors, both from within themselves and external factors. The intention to visit among students will be influenced by social connectivity and the image of hidden tourist destinations. The purpose of this research is to analyze the effect of social connectivity and the image of hidden tourist destinations on the intention to visit tourism through the fear of missing out. The sample of this study consists of students from the Faculty of Economics and Business at Stikubank University. Data collection techniques used a questionnaire distributed via Google Forms. Data analysis techniques used SEM-PLS. The research results show that partially, social connection and destination image have a significant effect on the intention to visit. The fear of missing out mediates the effect of social connection on the intention to visit. However, the fear of missing out does not mediate the effect of the hidden destination image on the intention to visit.
Green Accounting sebagai Pilar ESG: Peran Green Accounting dalam Mewujudkan CSR yang Akuntabel Riky Sai Maruli
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.v5i3.7633

Abstract

This study explores the role of green accounting as a foundation for accountability in implementing Corporate Social Responsibility (CSR) within the Environmental, Social, and Governance (ESG) framework. The research focuses on companies in Indonesia that actively integrate ESG principles into their business practices. The core problem addressed in this study is the lack of empirical understanding of how green accounting contributes to transparent and accountable CSR reporting, particularly in emerging economies where regulatory frameworks are still evolving. The objective is to investigate the extent to which green accounting practices support sustainable reporting and organizational decision-making. Employing a qualitative descriptive method, this research utilizes in-depth interviews with key informants, including financial managers, CSR officers, and environmental accountants from two companies implementing ESG-based strategies. The findings reveal that green accounting not only enhances the transparency of environmental performance but also facilitates internal collaboration, data-based decision-making, and risk mitigation. Challenges identified include the absence of standardized national guidelines, limited human resource competence, and the risk of greenwashing. However, the integration of digital technologies in reporting processes significantly improves the efficiency and reliability of sustainability disclosures. This research contributes new empirical insights into the practical application of green accounting in a developing country context and provides recommendations for policy enhancement, organizational capacity building, and ethical sustainability reporting systems. In conclusion, green accounting emerges as a strategic and operational tool that strengthens CSR accountability and supports the long-term sustainability goals of corporations.
Sistem Pengelolaan Persediaan Barang Dagang Pada UMKM Ni Luh De Erik Trisnawati; Ketut Suryaningsih
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.v5i3.7651

Abstract

This research aims to understand the inventory management system for retail goods at UMKM Sari Rasa, which operates in the wholesale and retail sector of snack nuts, particularly kapri nuts. This study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The research results explain that the global recording system at UMKM Sari Rasa indicates that the business has not implemented a detailed inventory system, leading to discrepancies which ultimately risk inconsistencies between the recorded data and physical condition of the goods in the warehouse. The researcher applies a perpetual inventory recording system using the FIFO (First In First Out) method, which can record inventory flows in real-time, prioritizing older stock for sale, and minimizing damage to goods due to ineffective inventory management. Researchers also compiled SOPs and flowcharts for storing goods as operational guidelines for the warehouse section.
Pengaruh Disiplin Kerja, Motivasi Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan dan Guru: Studi pada Sekolah Menengah Pertama (SMP) Muhammadiyah 7 Semarang Riskha Septi Prahesti; Tristiana Rijanti
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.v5i3.7684

Abstract

This research aims to determine the impact of work discipline, motivation, also environment on employee and teacher job satisfaction at Muhammadiyah 7 Junior High School, Semarang. A total of 81 respondents participated in this study. By utilizing primary data through questionnaire-based data collection. The study population included employees and teachers at Muhammadiyah 7 Junior High School, Semarang, by using purposive sampling technique. Testing the results of multiple linear regression analysis using SPSS version 25. The questionnaire was tested for validity and reliability. Multiple linear regression tests include model testing and hypothesis testing. The results obtained from ongoing research indicate that work discipline has a negative influence on job satisfaction, work motivation has a positive influence on job satisfaction, and the work environment has a positive influence on job satisfaction.
Analisis Pengaruh Kualitas Layanan, Persepsi Harga, Citra Merek Dan Lokasi Terhadap Keputusan Pembelian: (Studi Pada Konsumen Hotel Ayola Sunrise di Kota Mojokerto) Yosi Arivianto; Ali Maskur
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.v5i3.7722

Abstract

This study aims to examine the impact of service quality, price perception, brand image, and location on consumer purchasing decisions at Ayola Sunrise Hotel in Mojokerto City. Assessment of service quality in reliability, responsiveness, assurance, empathy, and physical evidence; evaluation of price perception depends on the level of price fairness perceived by consumers; brand image is assessed based on consumer perceptions of the reputation and image of Ayola Sunrise Hotel and location assessment is carried out by considering the accessibility and strategic position of the hotel. This study uses a quantitative methodology with a survey instrument administered to customers and analyzed through multiple linear regression techniques. The findings of this study indicate that Service Quality has a partial and significant influence on Purchasing Decisions; Price Perception shows a significant partial influence on purchasing decisions; Brand Image has a significant partial influence on purchasing decisions; Location shows a significant partial influence on purchasing decisions. Meanwhile, Service Quality, Price Perception, Brand Image, and Location have a significant impact together on purchasing decisions.
Kunci Peningkatan Produktivitas Melalui Pemberdayaan Karyawan Wiswina Waruwu; Idah Kusuma Dewi
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.v5i3.7744

Abstract

This study aims to analyze key factors driving productivity improvement through employee empowerment at PT. TI Matsuoka Winner Industri, a Japanese-owned garment factory in Semarang focused on export production. Employing a qualitative approach with a case study design, the research involved five informants: a manager, a supervisor, a quality control employee, and two sewing operators. Data were collected through in-depth interviews, participant observation, and document analysis, then analyzed using thematic analysis techniques. The findings reveal that employee empowerment practices remain at an early developmental stage and are inconsistently implemented across production divisions (cutting, sewing, finishing, and quality control). Major barriers include a hierarchical organizational culture, resistance from mid-level supervisors, limited information technology support, strict export deadlines, and seasonal demand fluctuations. The study highlights that employee empowerment depends not only on managerial policy but also on organizational culture and system readiness. This research contributes to the literature on employee empowerment in Indonesia’s export-oriented garment industry and provides strategic recommendations for management to build a sustainable empowerment system through cultural transformation, leadership competency development, technology optimization, and alignment of performance management with human resource development within a highly competitive global production environment.
Pengaruh Good News dan Bad News Terhadap Return Saham Perushaan Manufaktur di Bursa Efek Indonesia Muhammad Rizky Ramadhan; Isni Andriana
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.v5i3.7745

Abstract

This study aims to examine empirically the effects of good and bad news on stock returns of manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was employed, utilizing secondary data derived from news published on the “News” feature of the Mirae Asset Sekuritas and Stockbit Sekuritas applications between 2019 and 2024. The sample comprised 157 manufacturing companies actively traded on the Indonesia Stock Exchange during the observation period. Multiple regression analysis was used to test the hypotheses. Data collection was conducted through documentation, and the analysis was performed using SPSS version 26. The results indicate that good news has a positive and significant effect on stock returns, while bad news has a negative and significant effect on stock returns..

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