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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 404 Documents
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Pengaruh CSR, Kepemilikan, Dividen & Profitabilitas terhadap Nilai Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2021-2024 Rahmat Rinaldi; Novita Weningtyas Respati; Wahyudin Nor
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.v5i3.7923

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), managerial ownership, institutional ownership, independent board of commissioners, dividend policy, and profitability on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. A quantitative approach was used with multiple linear regression analysis. The sample consisted of 10 companies selected through purposive sampling, using secondary data from annual financial statements and sustainability reports. The results show that, partially, managerial ownership, independent commissioners, and profitability have a significant positive effect on firm value. Meanwhile, CSR, institutional ownership, and dividend policy do not have a significant effect. Simultaneously, all independent variables collectively influence firm value, with an adjusted R² value of 0.507, indicating that the model explains 50.7% of the variation in firm value. These findings suggest that internal governance mechanisms such as managerial shareholding, effective independent oversight, and the ability to generate profits play a more dominant role in determining firm value compared to CSR practices or dividend distribution. The implications of this study are expected to provide insights for management and stakeholders in improving firm value by strengthening ownership structure and profitability performance.
Maintenance of Customer Loyalty and Its Impact on Revenue: (A Case Study of Castle Hill Resort in Proctorsville, Vermont) Dias Pebriana; Tanjung Prasetyo
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.v5i3.7941

Abstract

This study aims to analyze customer loyalty maintenance strategies and their impact on revenue at Castle Hill Resort, Vermont. Using a descriptive qualitative approach, data were collected through in-depth interviews with hotel managers, internal documentation, and customer reviews. The findings reveal that loyal customers significantly contribute to direct bookings, visit frequency, and overall spending during their stays. Integrated loyalty strategies result in promotional cost efficiency and increased profit margins. Loyalty also serves as a strategic indicator with a direct effect on the hotel’s financial stability. Therefore, managing customer loyalty becomes a critical investment in sustaining and enhancing the competitiveness of independent hospitality businesses.
Implementasi Social Media Marketing pada Social Media Facebook dalam Upaya Meningkatkan Penjualan Bisnis Jasa Wedding Organizer Hasna Safa Safira; Erna Maulina; Cecep Safa’atul Barkah
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.v5i3.8034

Abstract

This study aims to implement a social media marketing plan as a strategic effort to increase sales at Mee Gallery Wedding Sukabumi. The research adopts a descriptive qualitative approach with data collected through interviews, observations, and documentation. The project was carried out over a period of three months and refers to Barker's eight stages of social media marketing strategy, namely: listening, goal setting, defining strategy, identifying the target market, selecting tools, selecting platforms and channels, implementation, and monitoring. The implementation results show a 100% increase in the number of followers, a 26,600% growth in audience engagement, and a significant rise in the number of messages from potential customers via WhatsApp. The average monthly sales also increased to 2 to 5 clients, resulting in a total sales growth of 35.32% compared to the previous period. In addition to its impact on sales, the strategy contributed to strengthening brand identity, enhancing audience engagement, and improving the internal workflow of the digital marketing team. In conclusion, a well-structured and consistently executed social media marketing strategy has proven to be a relevant and effective solution in supporting the success of Mee Gallery Wedding Sukabumi in increasing sales in the digital era.
The Effect of Performance Appraisal, Reward, and Punishment on Machining Employee Performance at PT. Musashi Auto Parts Indonesia Slamet Prastiyanto; Sulartopo Sulartopo
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.v5i3.8159

Abstract

This study aims to explore the effects of Performance Appraisal systems, rewards, and punishment on the efficiency of employees working at PT. Musashi Autoparts Indonesia. This study was conducted in order to address the lack of a holistic evaluation system, equitable rewards, and justifiable punishment within the organization to enhance productivity and performance standards. This study employs associative quantitative research, which contains descriptive and verification techniques. The study’s respondents were all 43 employees, and these were collected using saturated sampling. The data was collected using a questionnaire which was analyzed based on the Likert scale. The data was analyzed using the most recent version of SPSS, and processed through validity and reliability tests, multiple linear regression, T and F tests. The research results show that each of the variables which in this case are Performance Appraisal, reward and punishment, all have a significant effect on employee performance. Of all the variables, it is rewards that have the most significant effect on performance. In light of these results, the study suggests that the company is to enhance the RP system by recognizing and rewarding top performers as well as refining the performance appraisal system to make it more objective and transparent, and set a constructive, measurable punishment system which should help to bolster employee motivation.
Upaya Meningkatkan Reputasi Pondok Pesantren Darul Ilmi Wal Amal Melalui Promosi Online dan Offline Netti Nurlenawati; Neni Sumarni; Citra Savitri; Rieke Retnosary
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.v5i3.8178

Abstract

This study aims to analyze the implementation of promotional strategies at Pondok Pesantren Darul Ilmi wal Amal to enhance the institution's popularity and reputation. This research employs a qualitative descriptive approach, with data collection methods including observation, interviews, document review, and literature studies. The study subjects consist of the pesantren management, majlis taklim members, and students' parents. The findings reveal that online promotion through social media can increase public curiosity about the pesantren, while offline promotion via events, such as Milad celebrations, is more effective in providing a comprehensive depiction of the pesantren. The popularity indicators, including recognition, appeal, expertise, and characteristics of the pesantren, were successfully improved through promotions. However, reputation indicators such as widespread recognition and ease of remembrance were not fully achieved. The study concludes that a combination of online and offline promotions can complement each other in attracting public interest. The implications highlight the importance of planned promotional management and the involvement of students' parents through testimonials to enhance public trust. Further research is needed to explore more effective promotional strategies for improving institutional reputation.
Tingkat Efektivitas Program Magang di Prodi Manajemen Universitas Buana Perjuangan Karawang Mochamad Alfi Apriansyah; Uus Mohammad Darul Fadli; Laras Ratu Khalida
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.v5i3.8183

Abstract

This study aims to evaluate the effectiveness of the internship program in improving the skills and competencies of students at the Faculty of Economics and Business, Universitas Buana Perjuangan (UBP) Karawang. The research is motivated by the importance of preparing graduates to face the challenges of the workforce, as well as findings that some students feel the benefits of the internship program have not been fully optimized. A qualitative approach with a case study method was employed to explore students’ experiences and perceptions. Data were collected through in-depth interviews with ten students who had completed the internship program, supported by literature studies. The results indicate that the internship program is considered “fairly effective” by students, with several aspects still requiring improvement. Internship placement, technical guidance, and structured evaluation are identified as areas in need of enhancement. These findings highlight the necessity for better coordination between the university and partner institutions to achieve more optimal outcomes.
Analysis Of Production Costs In Determining Selling Prices Using The Full Costing Method At The Nuansa Porselen Indonesia Company Nurul Ulfa; Edwin Zusrony; Kasih Purwantini
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.v5i3.8234

Abstract

In today's world, with increasing competition among MSMEs, it is crucial to focus on competitiveness in product quality and price. This study aims to assess the calculation of the cost of goods manufactured to determine the appropriate selling price for Nuansa Porselen Indonesia Company. The full costing method is a technique for determining the cost of goods manufactured that includes all production costs, including raw material costs, direct labor, and factory overhead costs that include fixed and variable costs. The selling price is obtained from the cost of goods manufactured plus anticipated profits. This study was conducted using primary and secondary data. Primary data was obtained through direct observation and interviews with the company's financial manager, while secondary data was collected from several research journals and books. This study revealed that different calculations of the cost of goods manufactured and selling price have a direct impact on profitability.
Generation Z Behavior: The Impact of Hedonic Shopping Motivation and Fear of Missing Out (FoMO) on Impulse Buying Arianti Waruwu; Edwin Zusrony
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.v5i3.8238

Abstract

This study explores how Hedonic Shopping Motivation and FoMO drive Impulse Buying in Gen Z. To achieve this, a quantitative approach was applied. Primary data was collected through a structured online questionnaire using a 5-point Likert scale. Participants were defined as all users aged 18-25 from Semarang Regency registered on Tokopedia or Shopee. A non-random purposive sampling technique determined eligibility, leading to a final participant pool of 60 respondents. Data were analyzed using multiple linear regression and processed with SmartPLS version 4.1.1.2. The findings revealed that Hedonic Shopping Motivation did not show a significant and positive effect on Impulse Buying, while FoMO exerted a meaningful influence on the study's impulse buying metrics. However, collectively, Hedonic Motivation and FoMO exerted a positive and significant influence when considered together or simultaneously. The results offer actionable insights for Gen Z consumers by clarifying how shopping enjoyment and, to a lesser extent, fear of missing out collectively shape impulse buying behavior across e-commerce platforms, effectively identifying the key drivers influencing the endogenous constructs evaluated.
Digitalisasi Pengelolaan Keuangan Desa: Analisis Implementasi Aplikasi Keuangan pada BUMDes Bebedahan Berkah Anisa Anisa; Asih Handayani; Khanif Faozi
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.v5i3.8242

Abstract

This study aims to analyze the implementation of financial applications in improving the efficiency, transparency, and accountability of financial management of Village-Owned Enterprises (BUMDes) Bebedah Berkah. Before the implementation of the application, BUMDes faced obstacles in the form of manual recording, limited human resources, and low accountability of financial statements. The research uses a qualitative approach with phenomenological methods to understand the manager's experience in using the TAKABUMDes application. Data was obtained through in-depth interviews, observations, and documentation, then analyzed descriptively through data reduction, data presentation, and conclusion drawn. The results of the study show that the TAKABUMDes application improves the financial recording and reporting system to be more systematic, timely, and in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This application also supports the application of good governance principles, especially transparency, accountability, and community participation, as well as increasing public trust in the management of BUMDes. This study recommends strengthening human resource capacity, optimizing information technology, and participatory supervision systems to realize modern and sustainable BUMDes. This research involved eight key informants consisting of the Chairman, Treasurer, Secretary, as well as community representatives and village officials. Empirical results show that the efficiency of financial recording is increased by up to 40% faster than manual systems, and the preparation of financial statements is now carried out regularly every month.
Strategi Kolaborasi Hexehelix Dalam Membangun Pariwisata Karawang Neni Sumarni; Ihsan Nasihin; Vidya Arisandi; Yeni Fajrin
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.v5i3.8247

Abstract

Karawang's tourism potential is enormous and offers a wide variety of tourism options. Known as an industrial city and a rice barn, Karawang, despite its significant tourism potential, has been unable to attract tourists, both domestic and international. Therefore, an appropriate collaborative strategy is needed to develop Karawang tourism. The purpose of this study is to develop a Hexahelix concept and strategy for Karawang tourism, ensuring its integration and optimal development. The research method used is descriptive qualitative. The results indicate the absence of a hexahelix concept for Karawang tourism and the lack of integration between the interconnected elements of the helix within Karawang tourism. The Hexahelix strategy, with its six elements, is necessary for integrated collaboration for Karawang tourism, so that Karawang tourism development can proceed optimally. With the synergy of these six elements, tourism development will be more sustainable, inclusive, and have a real impact on regional welfare. The Hexahelix concept for Karawang tourism is to build synergistic collaboration among the six elements (government, academics, businesses, communities, media, and investors) by placing the community at the core, supported by academic research, government regulations, private investment, media promotion, and sustainable funding.

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