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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 Person Job Fit Dan Lingkungan Kerja Non Fisik Terhadap Kinerja Pegawai Di Dinas Lingkungan Hidup Kabupaten Cirebon Al Amachdi; Wiwi Hartati; Sylvani Sylvani
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.v5i3.7800

Abstract

This study aims to analyze the influence of Person Job Fit and Non-Physical Work Environment on the performance of civil servants at the Environmental Service Office of Cirebon Regency. The background of this research is the problem of fluctuating employee performance, the mismatch between individual characteristics and job demands, as well as the perception of an insufficiently supportive non-physical work environment. This study employs a quantitative method, with a population of 75 employees, and uses a saturated sampling or census technique for sampling. Data collection techniques include observation, interviews, and questionnaires. Data were analyzed using multiple linear regression tests to examine the influence of each variable, with the help of SPSS 25. The results show that Person Job Fit has a positive and significant effect on employee performance. Similarly, the Non-Physical Work Environment also has a positive and significant effect on employee performance. Furthermore, simultaneously, both variables have a significant effect on employee performance. These findings reinforce the importance of aligning individuals with their jobs (Person Job Fit) and establishing a harmonious Non-Physical Work Environment to enhance employee performance, particularly in the public service sector of the Environmental Service Office of Cirebon Regency.
Pengaruh Budaya Organisasi dan Kepemimpinan Transformasional Terhadap Kinerja Karyawan: Peran Mediator Motivasi Berprestasi Sepna Sri Lestari; I Made Budiana
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.v5i3.8134

Abstract

The purpose of this study is to explore the influence of organizational culture and transformational leadership on performance through the mediating variable of achievement motivation. The type of research used is explanatory research, while the approach used is a quantitative approach. The measurement tool used is a questionnaire with a Likert scale measurement consisting of four variables: employee performance, achievement motivation, organizational culture, and transformational leadership. Performance is a series of employee behaviors and actions related to the achievement of organizational goals. Achievement motivation is an individual's tendency to strive for success and have goal orientation, as well as measure activities based on successful or failed outcomes. Organizational culture is a habit that is continuously repeated and becomes a lifestyle for a group of individuals in the organization, which is then followed by new members. Transformational leadership is a leadership style where the leader works with the team to identify the need for change, create an inspirational vision, and execute the change with team commitment. The population in this study consists of 182 office and store staff employees of PT. Hokimart Indonesia, a retail company in Bekasi, West Java. The sampling technique used is total sampling, referring to the employee data owned by the company. The results show that organizational culture has a significant positive influence on employee performance, organizational culture has a significant positive influence on achievement motivation, transformational leadership has a significant positive influence on both employee performance and achievement motivation, and achievement motivation can mediate the relationship between organizational culture and transformational leadership on employee performance. These findings highlight the importance of the role of achievement motivation in mediating the relationship between organizational culture and transformational leadership to enhance employee performance.
Pengaruh Kualitas Produk dan Marketing Mix Terhadap Keputusan Pembelian Baju Second Impor (Thrift) pada Missmi Shop di Kota Palangka Raya Adi Kusuma Werdana; Meitiana Meitiana; Gema Borneo Poetra; Ina Karuehni
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.v5i3.8679

Abstract

This study examines the influence of product quality and marketing mix on purchasing decisions. Quantitative methods are used with data collection techniques through distributing questionnaires using Google Forms. Data analysis techniques use SPSS. The results of the study indicate that 1. Product Quality (X1) is proven to have a positive and significant influence on Purchasing Decisions (Y). 2. Marketing Mix (X2) also has a positive and significant influence on Purchasing Decisions (Y). 3. Simultaneously, Product Quality (X1) and Marketing Mix (X2) have a significant influence on Purchasing Decisions (Y).
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris dari Perusahaan Barang Konsumen Primer yang Tercatat di BEI Tahun 2020-2023 Siti Alisia Asri Suprapto; Muslimin Muslimin
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.v5i3.6420

Abstract

This study analyzes the effect of liquidity, profitability, and firm size on firm value in consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The research aims to identify internal financial factors influencing firm value in essential goods industries. Secondary data from financial reports and the official IDX website was analyzed using a quantitative methodology. Purposive sampling was used to choose 25 of the 130 enterprises that made up the population.  Price to book value, current ratio, return on assets, and firm size were used to determine the firm's value.  Panel data regression was utilized to evaluate the data.  According to the findings, firm size has no discernible impact on firm value, profitability has a considerable positive impact, and liquidity has a big negative impact.  According to these results, a firm's worth is significantly shaped by its financial performance, particularly by its ability to manage liquidity and generate profits.  This study is unique since it focuses on the consumer non-cyclicals sector and uses current post-pandemic panel data. In conclusion, rofitability is a key driver of firm value, while excessive liquidity may reduce investor confidence.
Implementasi Desain Business Model Canvas Dalam Rangka Meningkatkan Kapasitas Bisnis Pada Usaha Mikro Kecil dan Menengah (UMKM) Pempek Umize Syahzanan Sahilah; Ratna Meisa Dai; Rivani Rivani
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.v5i3.6612

Abstract

UMKM play a crucial role in the Indonesian economy. The purpose of this study is to examine the effectiveness of BMC in improving the capacity and development of Pempek Umizee's business in a systematic and comprehensive manner. The method used is descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies. Data analysis techniques employed the triangulation model. The research findings revealed a significant impact on overall business growth, evidenced by relatively high revenue. BMC helped Pempek Umizee become more adaptive, efficient, and responsive to market demands, strengthening branding, marketing, innovation, and operational management.
Pengaruh Etos Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan di CV Sanli Kediri Dila Oktaviani; Sasi Utami; Yogi Yunanto; Katherin Daniar
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.v5i3.6925

Abstract

This study aims to examine the extent to which work ethic and work environment influence employee performance at CV Sanli Kediri. A quantitative research approach was employed, involving the entire population of 30 employees as the sample through a saturated sampling technique. The data collected were analyzed using multiple linear regression analysis. The findings reveal that both work ethic and work environment, whether assessed individually or jointly, have a positive and significant effect on employee performance. The t-test results for the work ethic variable show a t-value of 2.932, which exceeds the critical t-table value of 1.697. Meanwhile, the work environment variable with a t-value of 8.864, also surpassing the t-table value of 1.679. From these results, it can be concluded that improving employees’ work ethic and establishing a supportive work environment have a tangible impact that contributes to enhancing employee performance. This highlights the importance of simultaneously managing both factors to sustain employee productivity.
Analisis Determinasi Kemiskinan Di Provinsi Maluku Periode 2019–2023 : Pendekatan Regresi Data Panel Haidar Akhmad Al Barabasi; Hastarini Dwi Atmanti
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.v5i3.6944

Abstract

This study aims to analyze the effect of Gross Regional Domestic Product (PDRB), Human Development Index (IPM), and Unemployment Rate on poverty levels in Maluku Province during the 2019-2023 period. A panel data regression approach was employed, allowing a comprehensive analysis by combining cross-sectional and time-series data. The results show that PDRB has a positive effect on poverty, while IPM has a significant negative effect, indicating that improvements in quality of life can reduce poverty. In contrast, the unemployment rate does not show a significant effect on poverty. Overall, the regression model used has a high explanatory power, with an R-squared of 0.952. This study contributes significantly to understanding the factors influencing poverty in island regions and provides insights for formulating more effective development policies in Maluku Province.
Pengaruh Kualitas Layanan, Kualitas Produk dan Harga Terhadap Kepuasan Pelanggan Salon di Tanjung Tabalong Kalimantan Selatan Ike Rachmawati; Bambang Widjanarko Susilo; Sulartopo Sulartopo; Febrytahanuji; Haryo Kusumo
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.v5i3.7103

Abstract

This study aims to explore how service quality, product quality, and pricing strategies affect the level of customer satisfaction at the RCP Salon located in Tanjung, Tabalong, South Kalimantan. The approach used in this study is quantitative with empirical methods combined with descriptive and inferential statistical analysis. The subjects in this study are customers who have used RCP salon services, with a sample of 100 people who were selected purposively. The data collection technique was carried out through the distribution of questionnaires using the Likert scale, while the data analysis was carried out by multiple linear regression using the help of SPSS software version 22. The results of the study show that service quality, product quality, and price have a significant influence on customer satisfaction. These findings confirm that are key components in creating a satisfying customer experience. These findings provide important insights for salon business managers to always improve service quality, maintain product quality, and set prices that are in line with the value felt by customers. Overall, this research provides a strategic direction for the development of services oriented towards customer satisfaction and loyalty, while strengthening the competitiveness of the salon business in the midst of competition in the beauty services industry.
Pengaruh Kepuasan Kerja terhadap Disiplin Kerja Perekam Medis Informasi Kesehatan (PMIK) di Wilayah DPD PORMIKI DKI Jakarta Nanda Dina Cahya; Husni Abdul Muchlis; Hosizah Hosizah; Nauri Anggita Temesvari
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.v5i3.7149

Abstract

Problems related to work discipline among Medical and Health Information Recorders (PMIK) observed during fieldwork practice in hospitals include non-compliance with punctuality, delays in completing tasks, and ineffective use of break time. These conditions indicate that the level of work discipline among PMIK personnel is suboptimal, which may affect productivity and service quality. Job satisfaction is one of the factors presumed to influence work discipline. This study aimed to examine the effect of job satisfaction on work discipline among PMIK members within the DPD PORMIKI DKI Jakarta area. A quantitative approach with a cross-sectional design was employed. Using a quota sampling technique, 94 respondents were selected from a total population of 1,490. The results showed that job satisfaction had a positive and significant effect on work discipline (p-value = 0.000). The regression equation obtained was Y = 5.288 + 0.606X. Job satisfaction accounted for 75.1% of the variance in work discipline, while the remaining 24.9% was influenced by other factors not examined in this study. Therefore, efforts to enhance job satisfaction are essential to improve work discipline among PMIK professionals.
Pengaruh Kualitas Pelayanan, Disiplin Kerja, dan Fasilitas Terhadap Kepuasan Anggota Koperasi Simpan Pinjam Credit Union Sendang Jati Desa Penadaran Sarmila Sarmila; Arif Wahyu Wirawan
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.v5i3.7181

Abstract

Maintaining happy members is the first priority for every cooperative. The purpose of this research is to determine how the Sendang Jati Credit Union Savings and Loan Cooperative in Penadaran Village does in terms of member satisfaction with service quality, work discipline, and facilities. The research approach is quantitative in this study. In this study, we used a random sampling technique, which ensures that every element of the population has an equal chance of being chosen as a sample member. There are 91 respondents in the sample. It can be concluded that the service quality of the Sendang Jati credit union savings and loan cooperative in Penadaran village has a positive and significant influence on the satisfaction of its members, as the study found that the service quality variable had a t-value of 3.207> t table (1.988) and a significance value of 0.002 <0.05. Therefore, H2 is accepted. It can be concluded that work discipline has a positive and significant influence on the satisfaction of members of the Sendang Jati credit union savings and loan cooperative in Penadaran village, since the Work Discipline Variable has a t-value of 5.460> t table (1.988) and a significance value of 0.000 <0.05. Therefore, H3 is accepted. H4 is accepted, meaning that the Service Facilities variable has a positive and significant influence on the satisfaction of members of the Sendang Jati credit union savings and loan cooperative in Penadaran village, because the calculated t value of 4.743 > t table (1.988) and the significance value of 0.000 < 0.05.

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