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Contact Name
Dyah Palupiningtyas
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2025100043@widyakarya.ac.id
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Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
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INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
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
Articles 433 Documents
Dampak Digital Marketing Terhadap Purchasing Decisions: Studi Kasus Generasi Milenial Diah Kusumawati; Edwin Zusrony; Wesly Tumbur ML Tobing
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.v5i3.8311

Abstract

This study aims to find the influence of mobile marketing, social media marketing, and internet advertising on purchasing decisions in e-commerce. This research is quantitative, and the study population consists of millennial generation e-commerce users living in Salatiga city. This study used purposive sampling in which 70 respondents were selected. This study applies multiple linear regression, which is one of the data processing techniques, and the data were analyzed using SmartPLS 4.0. The findings of this study, mobile marketing separately has a positive but not statistically significant influence on purchasing decisions, while social media marketing and online advertising have a positive and statistically significant influence on purchasing decisions. In the multiple regression analysis where the independent variables are mobile marketing, social media marketing, and online advertising, the dependent variable is e-commerce purchasing decisions, which is found to have a positive and statistically significant influence.
Dampak Hedonic Shopping Values, Sales Promotion, dan Shopping Lifestyle Terhadap Impulse Buying Pada Generasi Digital Native di TikTok Shop Dini Faradina; Edwin Zusrony; Tantik Sumarlin
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.v5i3.8312

Abstract

This study investigates the relationship between enjoyment of shopping, the impacts of sales promotions, shopping as a way of life, and the tendency to buy on impulse of the respondents living in the digital age. In this case, we used the quantitative method. The primary data was obtained from the respondents through a closed-ended questionnaire which used a 5-point Likert scale. In this case, the respondents selected for the study were all users of the Tik Tok Shop app who were between the ages of 19 and 38 and were residing in Kendal Regency. In this case, the purposive method was used which as a result the total number of respondents reached 60. The data was subjected to multiple linear regression and was run on SmartPLS application version 4.1.1.2. The research results concluded that the hedonic shopping values did not significantly affect the impulse buying tendency whereas the sales promotions and shopping as a way of life had significant positive effects on impulse buying in this case. At the same time, hedonic shopping values, sales promotions and shopping as a way of life had significant positive effects on impulse buying. The TikTok Shop marketers can use these findings in pinpointing the major factors behind the impulse buying tendency.
Pengaruh Online Customer Review, Content Marketing dan Brand Love Terhadap Keputusan Pembelian Produk Skintific Pada Platform Tiktok Shop Fitri Oktafiani; Titin Hargyatni
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.v5i3.8391

Abstract

This study aims to determine and investigate the following: the direct influence of brand affection on the decision to buy skintific products on the TikTok Shop platform; the direct influence of content marketing on the decision to buy skintific products on the TikTok Shop platform; the direct influence of online customer reviews on the decision to buy skintific products on the TikTok Shop platform; and the combined influence of brand affection, content marketing, and online customer reviews on the decision to buy skintific products on the TikTok Shop platform. For this quantitative investigation, a sample of 70 respondents was chosen. The data was subjected to multiple linear regression analysis using IBM SPSS Statistics. This study's conclusions show that online customer reviews have a direct and significant influence on the purchase of skintific products on the TikTok Shop platform, brand affection has a significant influence on the purchase of skintific products on the TikTok Shop platform, content marketing has a significant influence on the purchase of skintific products on the TikTok Shop platform, and brand affection, content marketing, and online customer reviews all have an impact on the purchase of skintific products on the TikTok Shop platform at the same time.
Dampak Destinasi wisata edukasi Kampung Bahasa Mandarin pada Peningkatan Ekonomi Warga di Dusun Tumpuk Desa Besuki Kecamatan Besuki Kabupaten Tulungagung Junari Junari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : 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.v6i1.8597

Abstract

The objective of this study is to examine the impact of the Mandarin Language Village educational tourism destination on the economic improvement of residents in Tumpuk Hamlet, Besuki Village, Besuki District, Tulungagung Regency. This field research employs a qualitative, descriptive case study approach, with data collected through observation, interviews, and documentation, and analyzed through data reduction, data display, and conclusion drawing. The findings show that the Mandarin Language Village has generated significant positive effects on the community’s economic and social conditions by creating new business opportunities, providing employment for local residents—including former migrant workers—and stimulating the village’s economic activity. Moreover, the collaboration between Ma Chung University Malang, the Supreme Council of GKJW, and the village government demonstrates an effective partnership model for education-based rural development and community empowerment. Despite challenges such as limited human resources and infrastructure, the Mandarin Language Village has proven to be a sustainable educational tourism model that contributes meaningfully to the welfare and self-reliance of rural communities.
Pengaruh Whistleblowing System, Sistem Pengendalian In-ternal, dan Budaya Organisasi Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa Guntur Samudra; Tutut Dewi Astuti
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.v5i3.8812

Abstract

This study aims to investigate the prevention of fraud in village fund management in Muntuk Village, Bantul Regency, Yogyakarta, by analyzing the effects of organizational culture, internal control, and whistleblowing methods. The inquiry was initiated due to the increasing number of allegations of corruption involving village funds. These examples suggest that there is a lack of monitoring and integrity among the village leadership. Questionnaires were sent out to influential people in the community to collect data for this quantitative associative research. To analyze the data, multiple linear regression analysis was employed. The results show that whistleblowing procedures and corporate culture are more effective in preventing fraud than the internal control system. These findings highlight the critical need for better organizational culture and effective reporting methods to achieve transparent and accountable village governance.
Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Indeks Sri-Kehati Periode 2019-2024 Alya Apriyolandini; Rosmini Ramli
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : 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.v6i1.8921

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on financial performance among companies listed on the SRI-KEHATI Index during the 2019–2024 period. GCG is proxied by managerial ownership, board of commissioners, audit committee, board of directors, and institutional ownership, while financial performance is measured using Return on Assets (ROA). This research adopts a quantitative approach, supported by secondary data obtained from companies’ annual and sustainability reports. Data analysis techniques include descriptive statistics, classical assumption testing, and panel data regression analysis using EViews version 12. The findings reveal that: (1) managerial ownership and audit committee have a negative influence on financial performance, while (2) board of commissioners and board of directors have a positive influence. These results suggest that not all components of GCG and CSR implementation directly impact financial performance. The effectiveness of these practices largely depends on the quality of implementation within each company.
Pengaruh Modal Sosial Terhadap Praktik Manajemen Rantai Pasok Hijau dan Kinerja Rantai Pasokan Muhammad Rayzan Muvasha; Wahyuningsih Santosa; Ratna Darasih; Dorina Widowati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : 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.v6i1.9013

Abstract

This study examines the effect of structural and relational social capital on Green Supply Chain Management Practices (GSCMP) and their impact on Supply Chain Performance (SCP) in Indonesia’s shipyard industry. Using a quantitative, cross-sectional approach, data were collected from shipyard employees in Samarinda and Surabaya through a 140-item questionnaire and analyzed using Structural Equation Modeling (SEM). The findings indicate that both forms of social capital significantly and positively influence GSCMP and supply chain performance. GSCMP improves operational efficiency and supports organizational sustainability; however, further improvements are needed in Total Quality Environmental Management (TQEM) and scrap material management to better meet customer requirements.
Pengaruh Kompetensi dan Gaya Kepemimpinan Transformasional Terhadap Kinerja Aparatur Sipil Negara (ASN) dengan Core Values Berakhlak sebagai Variable Intervening Yuli Setyaningrum; Joko Utomo; Kertati Sumekar
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : 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.v6i1.7934

Abstract

This study study to analyze the influence of competence and transformational leadership style on the performance of Civil Servants (ASN), with the BerAKHLAK Core Values as an intervening variable (A Case Study at the Department of Transportation, Jepara Regency). This is a quantitative study with an explanatory level of analysis. The research design follows a causal pattern. The population consists of 197 civil servants at the Jepara Regency Department of Transportation, with the sample selected using proportional random sampling, resulting in 122 respondents. Data were collected using questionnaires. The data were analyzed descriptively and quantitatively using Structural Equation Modeling (SEM). The theoretical findings and implications of this study are as follows: ASN competence has a positive and significant effect on performance; transformational leadership style has a positive and significant effect on performance; ASN competence positively influences the internalization of the BerAKHLAK Core Values; transformational leadership style significantly affects the BerAKHLAK Core Values; the BerAKHLAK Core Values significantly influence ASN performance; the BerAKHLAK Core Values act as a mediating variable in the relationship between competence and ASN performance; and the BerAKHLAK Core Values mediate the influence of transformational leadership style on ASN performance
Pengaruh Persepsi Kemudahan, Keamanan dan Manfaat Terhadap Minat Menggunakan Dompet Digital Dana dengan Literasi Keuangan Syariah Sebagai Variabel Moderating pada Masyarakat di Telanaipura Kota Jambi Sumarni Sumarni; Usdeldi Usdeldi; Anzu Elvia Zahara
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : 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.v6i1.8190

Abstract

This study investigates the influence of convenience, security, and benefits on the interest in using the DANA e-wallet, with Islamic financial literacy as a moderating variable in Telanaipura, Jambi. This is a quantitative study to investigate the use of the DANA e-wallet in Telanaipura. The sampling technique used a non-probabilistic sample with a sample size of 100 people. Data analysis and processing in this study used descriptive statistical methods through structural equation modeling (SEM) with partial least squares analysis (SEM-PLS). The results of this study indicate that the perceived convenience variable has a significant influence on the interest in using the DANA e-wallet in Telanaipura, Jambi, and the security variable has a significant influence on the interest in using the DANA e-wallet in Telanaipura, Jambi. The perceived benefits variable has a significant influence on the interest in using the DANA e-wallet in Jambi City, Telanaipura, while the "Islamic financial literacy" variable does not have a significant influence on the interest in using the DANA e-wallet in Jambi City, Telanaipura. Islamic financial literacy can reduce the interest in using the DANA e-wallet in Jambi City, Telanaipura. Sharia financial literacy can reduce the certainty of interest in using the DANA electronic wallet in Jambi City, Telanaipura.
Multisensory Experience Design in Semarang's Culinary Destinations: Its Impact on Memorable Tourism Experience and Revisit Intention Heri Usodo; Heru Yulianto; Muhammad Julianto; Firda Sekar Praditya
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : 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.v6i1.8225

Abstract

Culinary tourism has emerged as a vital segment of the tourism industry; however, tourist interest in Central Java's culinary sector remains relatively low (13.02%). This study investigates the implementation of multisensory experience design in Semarang's culinary destinations, explores its contribution to the formation of Memorable Tourism Experience (MTE), and examines its influence on revisit intention. Employing a qualitative phenomenological approach, the research engaged 30 informants through in-depth interviews, participatory observations, sensory mapping, and focus group discussions conducted at five key culinary sites. Thematic analysis revealed five dimensions of multisensory experience, with olfactory and gustatory senses being most dominant, resulting in a distinctive cultural sensoryscape specific to Semarang. The findings identify four mechanisms through which multisensory experiences contribute to MTE: sensory immersion, cultural authenticity, emotional connection, and sensory memory formation. Notably, sensory immersion emerged as a novel dimension that complements the existing MTE framework. MTE was found to influence revisit intention via three psychological pathways: memory activation, emotional bonding, and social sharing. The study culminates in a multisensory experience design framework that can be adapted by other culinary destinations across Indonesia, emphasizing the significance of local cultural uniqueness.