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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 Digital Leadership and Police Personnel Performance in The Era of Technological Transformation In Amur Rifqi
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.v5i3.7255

Abstract

The rapid advancement of information and communication technology has compelled the Indonesian National Police (Polri) to undergo transformation through the implementation of digital leadership in order to enhance personnel performance and the effectiveness of public services. This study aims to examine the implementation of digital leadership within Polri, identify the challenges encountered during its execution, and analyze its impact on performance, service effectiveness, and personnel responsiveness in the era of digitalization. A mixed methods approach was employed, combining quantitative data collected through questionnaires with qualitative data obtained from interviews and focus group discussions (FGDs). The findings indicate that Polri has adopted digital leadership through the use of performance management applications and digital complaint systems, which contribute to the development of an adaptive and collaborative work culture. However, several challenges remain, including resistance to change, the dominance of hierarchical mindsets, limited access to digital training, and suboptimal system integration across work units. These issues have led to decreased motivation and reduced work effectiveness among personnel. Nevertheless, digital leadership has been shown to significantly improve performance, accelerate data-driven decision-making, and strengthen transparency and accountability in public service delivery. This study recommends enhancing digital competency training and improving technological integration as strategic steps to support the sustainable digital transformation of Polri.
Literature Riview: Integrasi Sistem Informasi Kepegawaian Terhadap Efisiensi Penganggaran Biaya SDM di Instansi Pemerintah Lailatul Rushaj; Fajar Syaiful Akbar
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.v5i3.7329

Abstract

This study aims to analyze the impact of integrating the Human Resource Information System (HRIS) on the efficiency of human resource (HR) budgeting in government institutions and regional owned enterprises (BUMD). Using a Systematic Literature Review (SLR) appoarch. This research synthesizes findings from six nationally accredited journals (2018-2024), complemented by practical observations during an intership at Perumda Air Minum Surya Sembada Kota Surabaya. This results reveal that HRIS implementation significantly reduces operational cost up to 90% and enhances the accuracy of employee data such as attendance, overtime, and allowances. Furthermore, the system accelerates financial reporting, strengthens transparency, and support real time decision making. The sudy concludes the HRIS integration plays a strategic role in improving budgeting efficiency and accountability in public sector financial manajement. Practically, this research emphasizes the importance of HR digitalization in supporting effective and transparent HR budgeting.
Penerapan Strategi Kompensasi dan Motivasi pada Kinerja Karyawan di PT Alfaria Trijaya Tbk, Sampangan Kec. Gajah Mungkur Semarang Melinda Dwi Wardani; Yuniarto Rahmad Satato
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.v5i3.7348

Abstract

This study examines the impact of compensation and motivation on employee performance at PT Alfaria Trijaya Tbk, Sampangan Branch, Semarang. Using a quantitative approach, data were collected from 29 employees through Likert-scale questionnaires and analyzed using multiple linear regression. Results show that both compensation (t = 8.56, p < 0.05) and motivation (t = 7.81, p < 0.05) significantly influence employee performance. The model explains 74.8% of performance variance (R² = 0.748), confirming equity and expectancy theories' relevance in retail contexts. These findings suggest that fair compensation systems and effective motivational strategies are critical for optimizing retail employee performance, providing practical insights for Alfamart management and contributing to HR management literature in Indonesia's retail industry.
Analisis Manfaat dan Keuntungan Marriott Bonvoy Aplikasi Terhadap Loyalitas Tamu di Sheraton Abu Dhabi Hotel and Resort Siti Munawaroh; Yuniarto Rahmad Satato
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.v5i3.7349

Abstract

This study aims to analyze the benefits and advantages of the Marriott Bonvoy application on guest loyalty at Sheraton Abu Dhabi Hotel and Resort. The increasingly competitive hospitality industry requires hotels to implement innovative digital strategies to maintain and enhance guest loyalty. The main problem identified is the lack of comprehensive understanding regarding how functional, hedonic, and social benefits of the Marriott Bonvoy application influence guest loyalty in premium hotels in the Middle East region. This research employs a quantitative approach with descriptive and causal research design. Data were collected through structured online questionnaires distributed to 31 respondents who are guests of Sheraton Abu Dhabi Hotel and Resort and users of the Marriott Bonvoy application during July 4-6, 2025. The sampling technique used purposive sampling based on specific criteria. Data analysis utilized multiple linear regression with validity and reliability testing, classical assumption tests, and hypothesis testing using IBM SPSS version 29.0. The main findings reveal that all three benefit dimensions significantly influence guest loyalty, with functional benefits having the strongest impact (β = 0.385), followed by hedonic benefits (β = 0.341) and social benefits (β = 0.198). The model explains 61.8% of the variance in guest loyalty. Functional benefits such as booking convenience, mobile check-in, and mobile key features provide the greatest contribution to guest loyalty enhancement. This research concludes that the integration of digital technology through the Marriott Bonvoy application serves as an effective strategy for improving guest satisfaction and loyalty in the premium hospitality industry.
Studi Terhadap Kinerja Pegawai Pusdik Binmas Lemdiklat Polri Banyubiru Hana Riskiani; Nanda Adhi Purusa; Sih Darmi Astuti; Hertiana Ikasari
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.v5i3.7393

Abstract

This study aims to examine the influence of inclusive work culture, work environment, and work-life balance on employee performance at Pusdik Binmas Lemdiklat Polri Banyubiru. The approach used is quantitative with a survey method through a questionnaire distributed to 100 respondents. The results of the analysis show that the three variables have a positive and significant relationship to employee performance. Inclusive work culture was found to be the most dominant factor in improving performance and productivity, followed by the role of a conducive work environment and the importance of work-life balance. The results of this study indicate that improving employee performance requires support from an inclusive work culture, good relationships between employees, and proportional work time management.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan: (Studi Pada Pt. Aneka Tambang Tbk Periode 2021, 2022, Dan 2023) Bagus Bimma Priyambada; Diah Ayuning Novianti; Nicko Albart
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.v5i3.7454

Abstract

This study aims to analyze the company’s financial performance using financial ratio analysis. The financial ratios employed include liquidity ratio, solvency ratio, and activity ratio. The data source used in this research is secondary data, namely the financial statements of PT Aneka Tambang Tbk from 2021 to 2023. The data collection technique used is documentation. The analytical method applied is the time series analysis method, which compares the company’s financial performance over several periods. The results of the liquidity ratio analysis indicate that the company is in a good condition, although the ratio increased due to a decrease in current liabilities. The results of the solvency ratio analysis show that the company is in a favorable condition, as the debt ratio and debt-to-equity ratio have increased each year. This increase in solvency ratios occurred because total liabilities continued to rise, implying that the company’s assets and equity are still financed by debt. The results of the profitability ratio analysis show an upward trend from year to year. The average return on equity of PT Aneka Tambang (Persero) Tbk over the past three years is 12.08%. This increase was driven by a significant rise in total equity compared to the previous year. Thus, it can be concluded that the company is in a good condition as it is able to generate optimal profits. The results of the activity ratio analysis also indicate an increase each year, suggesting that the company is efficient and effective in utilizing all of its assets.
Pengaruh Motivasi dan Budaya Organisasi Terhadap Kinerja Pegawai di Pusat Pelayanan Teknologi Masa Pandemi Covid-19 Lukito Eminiyati; Derinta Entas
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.v5i3.7455

Abstract

The pandemic has caused significant changes in various aspects of life, including the way of working and interaction patterns in organizations. Motivation and organizational culture play an important role in influencing employee performance, especially in dealing with uncertainty and rapid change. This study uses a quantitative approach with a survey method and data analysis using multiple linear regression. The research sample consisted of 52 employees at the Technology Service Center selected randomly. Data were collected through a questionnaire that measured three main variables: motivation, organizational culture, and employee performance. The results show that motivation has a positive and significant effect on employee performance, which means that the higher the motivation of employees, the better their performance. In addition, organizational culture has been shown to have a positive effect on employee performance. Organizations with a culture that supports effective communication, collaboration, and adaptation to change are able to improve employee performance even in difficult conditions due to the pandemic. The importance of motivation and an adaptive organizational culture in maintaining and improving employee performance, especially in facing challenging times such as the Covid-19 pandemic.
Analisis Dinamika Keuangan Rumah Sakit di Indonesia: Studi Komparatif RS Bunda dan RS Hermina Tahun 2022–2024 Rosita Indriani; Aulia Ayu Hartini; Suci Zahara; Putri Batenia; Siti Sahara; Yanuar Ramadhan
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.v5i3.7525

Abstract

This study aims to analyze and compare the financial performance of RS Bunda and RS Hermina, two major private hospitals in Indonesia that have been publicly listed on the Indonesia Stock Exchange, during the 2022–2024 period. A descriptive comparative quantitative approach was used through financial ratio analysis, trend analysis, common size analysis, and index analysis to assess operational efficiency, capital structure, and profitability. The data analyzed were audited annual financial statements. The findings show that RS Bunda had a higher liquidity level and conservative leverage management; however, its performance declined significantly, particularly in net income and asset utilization efficiency. On the other hand, RS Hermina consistently demonstrated superior performance in terms of profitability, operational efficiency, and asset growth, supported by an efficient, leverage based expansion strategy. These findings reflect managerial differences and provide valuable insights for the development of data driven and accountable financial policies in hospital management. This study is expected to serve as a reference for strategic decision making in Indonesia’s healthcare sector.
Strategi Content Marketing dan Online Advertising untuk Meningkatkan Brand Exposure Diraya Gym Jatinangor Nabila Puti Aisyah; Imam Rafi Adhiyatma
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.v5i3.7639

Abstract

Diraya Gym is a fitness center located in Jatinangor with a large market potential, particularly among university students. However, its social media presence has not yet been optimized to effectively reach and engage the target audience. This project aims to enhance the brand exposure of Diraya Gym through content marketing and online advertising strategies. The study employed a qualitative approach involving interviews, market questionnaires, and social media analysis. Based on the findings, rebranding efforts were conducted, along with the development of content pillars and a content calendar, followed by the implementation of digital advertising campaigns on Instagram and TikTok. The results indicate a significant improvement in brand exposure, with an increase in reach by 80.81%, engagement by 128.71%, and click-through rate (CTR) by 4.46% during the campaign period. Structured and relevant content strategies, combined with the use of digital advertising, proved effective in enhancing brand visibility and interaction. Overall, this project contributes to strengthening the digital marketing foundation of Diraya Gym and serves as a strategic basis for brand development in the digital era.
Membangun Efikasi Diri Karyawan Hotel di Era Transformasi Digital AI Olivia Risqhika Firdyaningtyas; Aletta Dewi Maria Th
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.v5i3.7732

Abstract

The rise of artificial intelligence (AI)-driven digital transformation in the hospitality industry presents challenges for employees in maintaining relevance and work effectiveness. This study aims to understand how hotel employees develop self-efficacy in adapting to AI implementation. Using a qualitative interpretivist approach and a multi-site phenomenological case study design, the research was conducted at Hotel Neo Candi Semarang involving nine informants from various departments. Data were collected through semi-structured interviews, participant observation, and document analysis, then examined using a six-phase thematic analysis. Findings reveal that employees’ self-efficacy evolves through three layered stages: basic (confidence to try), operational (confidence in routine use), and adaptive (confidence to innovate and solve problems). Employees conceptualize AI as a “work partner” within Indonesia’s cultural context emphasizing harmony and collectivism. Five key factors shape self-efficacy development: systematic organizational support, user-friendly technology, collaborative learning culture, progressive mastery experiences, and task relevance. High self-efficacy is positively associated with job performance, satisfaction, and problem-solving capability, highlighting the importance of human-centered strategies in AI adoption within the hospitality sector.

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