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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 Digital Service dan Tingkat Kemudahan Terhadap Minat Bertransaksi Nasabah di Pegadaian UPC Buluran Kenali Tri Nabila; Novi Mubyarto; 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.v6i1.8243

Abstract

The purpose of this study is to examine the influence of digital services and the level of convenience on customer transaction interest at the Buluran Kenali UPC pawnshop. This quantitative study utilized a total sampling method with 77 respondents from customers at the Buluran Kenali UPC pawnshop. This research provides a practical contribution to Pegadaian management in improving digital services with the G-5Star Generation strategy, enabling the pawnshop to transform the company into a financial company. With the launch of the Pegadaian Digital Service (PDS) application, the company aims to expand its target market to the millennial generation. In the inferential statistical analysis stage, data analysis was assisted by statistical programs using SEM, specifically the Smart-PLS analysis computer program. The data collection method used a questionnaire. The results of this study are: 1) there is a significant and positive effect of digital services on customer transaction interest at the Buluran Kenali UPC pawnshop. 2) there is no significant effect of the level of convenience on customer transaction interest at the Buluran Kenali UPC pawnshop.
Pengaruh Penggunaan Media Sosial dan Electronic Word Of Mouth Terhadap Keputusan Pembelian di Mediasi Oleh Ke-percayaan pada Mahasiswa di Kota Surakarta Fadiyah Luthfiyani; Aniek Hindrayani
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.v6i1.8318

Abstract

This study examines the effect of social media and electronic word of mouth on purchasing decisions through trust among students in Surakarta. The problem in this study is how social media and e-WOM directly and indirectly influence purchasing decisions, with trust as a mediating variable. The objectives of this study include the direct influence of social media and e-WOM on purchasing decisions and trust, as well as the influence of trust on purchasing decisions, including the mediating role of trust in the relationship between social media and e-WOM and purchasing decisions. The research method used is descriptive quantitative with primary data collection through closed questionnaire. The sample consisted of 388 students selected using purposive sampling. Data analysis was performed using Structural Equation Modeling (SEM) with SmartPLS software. The results showed that the use of social media and e-WOM had a positive and significant effect on purchasing decisions and trust. In addition, trust was found to have a positive and significant effect on purchasing decisions. The findings also indicate that trust mediates the relationship between social media and e-WOM usage and purchasing decisions in a significant and positive manner. Thus, this study concludes that both social media and e-WOM can directly and through trust encourage purchasing decisions among students. The implications of these findings are relevant for digital marketing strategies that utilize social media and e-WOM to increase consumer loyalty and purchasing decisions.
Pencegahan Fraud Dana Desa Melalui Kepatuhan Pelaporan Keuangan dan Sistem Pengendalian Intenal: Studi Kasus di Kecamatan Delanggu Triawan Hidayat; Heni Susilowati
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.v6i1.8321

Abstract

Transparent and accountable management of village funds is essential for mitigating corruption and fraudulent action that adversely affect the community. This study aims to evaluate the influence of financial reporting compliance and internal control system on fraud prevention in the management of village funds, specifically in the villages of Delanggu District. This study utilised a quantitative technique through a survey approach, collecting data via questionnaires delivered directly to 64 village outhorities using a comprehensive sampel strategy. Data analys is was performed with multiple linear regressions. The results demonstrate that financial reporting comliance and internal control system concurrently and partially exert a positive and significant impact on fraud prevention. This discovery validates that enhancing supervision and executing financial governance are essetial for establishing transparent and accountable village administration. This study indicates the necessity to enhance the competencies of village officials and establish a standardizen internal control system to bolster fraud prevention and promote transparent and accountable management of village funds.
Pengembangan Framework Audit Trail Berbasis Artificial Intelligence (AI) untuk Peningkatan Akuntabilitas dalam Tata Kelola Perusahaan Roni Padliansyah; Erick Karunia; Muh. Irfandy Azis
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.v6i1.8357

Abstract

This study aims to develop a conceptual framework of an Artificial Intelligence (AI)-based Audit Trail to strengthen accountability and transparency in corporate governance. Adopting the Design Science Research Methodology (DSRM), the research designs a framework consisting of four main layers: data acquisition, AI processing, governance & compliance, and reporting & accountability. Traditional audit trails are limited in anomaly detection, audit efficiency, and alignment with Good Corporate Governance (GCG) principles. By leveraging machine learning algorithms, natural language processing (NLP), and explainable AI (XAI), the proposed audit trail functions not merely as a passive log but as an intelligent system that actively supports decision-making. A case study in procurement fraud illustrates the potential of this framework to enhance internal audit effectiveness. The study contributes theoretical, practical, and regulatory insights, while acknowledging its limitation in excluding demonstration and evaluation stages within the current DSRM cycle.
Pengaruh Pengetahuan, Kualitas Produk, Promosi, dan Kualitas Pelayanan Terhadap Keputusan Nasabah Menabung di Bank 9 Jambi Syariah Kota Jambi Utami Ria Rahayu; 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.v6i1.8360

Abstract

The background of this research is to examine the services at Bank 9 Jambi Syariah, Jambi City to support good service with the variables taken by the author. The purpose of this study is to examine the influence of knowledge, product quality, promotion, and service quality on saving decisions at Bank 9 Jambi Syariah, Jambi City. This is a quantitative study that utilizes the Total Sampling method of 100 respondents among customers at Bank 9 Jambi Syariah, Jambi City. At the inferential statistical analysis stage, data analysis is assisted by a statistical program using SEM analysis, namely the Smart-PLS analysis computer program. The data collection technique uses a questionnaire distribution method. The results of this study are: 1) there is a significant and positive influence of knowledge on customer saving decisions at Bank 9 Jambi Syariah. 2) there is a significant and positive influence of Product Quality on customer saving decisions at Bank 9 Jambi Syariah. 3) there is a significant and positive influence of promotion on customer saving decisions at Bank 9 Jambi Syariah. 4) there is a significant and positive influence of service quality on customer saving decisions at Bank 9 Jambi Syariah.
Dampak Program Pengembangan Karir dan Pelatihan terhadap Loyalitas Karyawan pada Perusahaan Retail di Kota Palopo Nur Pertiwi; Indra Kusdarianto; Antong Antong
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.v6i1.8363

Abstract

This study aims to examine the effect of career development programs and training on employee loyalty in retail companies in Palopo City. The background of this research is the high turnover rate in the retail sector, which can disrupt productivity and service quality. The study employed a descriptive quantitative method with a population of 325 Hypermart employees and a sample of 76 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that career development has a significant effect on employee loyalty, training has a significant effect on loyalty, and both simultaneously have a significant effect. In conclusion, career development and training programs effectively enhance employee loyalty. The novelty of this research lies in its focus on the retail industry in Palopo City, which remains underexplored, thereby contributing new empirical insights into employee loyalty in regional retail sectors.
Pengaruh Kesehatan dan Keselamatan Kerja (K3) serta Disiplin Kerja Terhadap Produktivitas Karyawan pada PT. Sahabat Anugerah Sejati Lisa Oktavia; Efan Elpanso
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.v6i1.8431

Abstract

The Indonesian construction industry faces significant challenges with high workplace accident rates affecting employee productivity. PT. Sahabat Anugerah Sejati recorded 15 workplace accidents in 2024 alongside deficits in Personal Protective Equipment (PPE) provision, impacting operational efficiency. This study aims to analyze the effect of Occupational Health and Safety (K3) and Work Discipline on Employee Productivity at PT. Sahabat Anugerah Sejati. The research employed quantitative methodology using explanatory design with cross-sectional approach. The population consisted of 50 construction field employees, with total sampling (census) technique applied. Data collection utilized structured questionnaires with 5-point Likert scale measuring three constructs: K3 (4 indicators), Work Discipline (3 indicators), and Employee Productivity (3 indicators). Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results demonstrate that K3 significantly influences productivity (coefficient = 0.594, t-statistic = 4.175, p-value = 0.000), Work Discipline significantly affects productivity (coefficient = 0.316, t-statistic = 2.826, p-value = 0.005), and both variables simultaneously explain 70.9% of productivity variance (R² = 0.709, F-statistic = 46.437, p-value = 0.000). The study concludes that integrated occupational health and safety systems combined with consistent work discipline management are essential for enhancing construction worker productivity and organizational performance.
Pengaruh Pengungkapan Corporate Social Responsibility, Financial Distress, Company Risk Terhadap Real Earnings Management Dengan Good Corporate Governance Sebagai Variabel Moderasi Aqamal Haq; Nafisah Azka Al Manar
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.v6i1.8442

Abstract

This study analyzes the effect of CSR disclosure, financial distress, and company risk on real earnings management, with audit committees (economics background) as moderating variable. Using 30 firms from the basic materials, energy, and infrastructure sectors (2019–2021), results show that CSR disclosure has no effect, while financial distress and company risk positively influence real earnings management. Audit committees weaken the positive effects of financial distress and company risk but do not moderate CSR disclosure.
Efek Mediasi Kepuasan Kerja terhadap Kinerja Dosen melalui Pengembangan Karir dan Keadilan Kompensasi Meta Ika Andrayani; Tatiek Nurhayati; Indarto Indarto
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.v6i1.8458

Abstract

This study aims to analyze the influence of career development, compensation equity, and job satisfaction as intervening variables on lecturer performance at College X. The background of this study focuses on low lecturer performance, which is suspected to be influenced by career development, compensation equity, and job satisfaction, key elements in educational organizations that improve lecturer performance. This study uses career development and compensation equity as independent variables, while job satisfaction and lecturer performance served as dependent variables. The sample size was 41 respondents, obtained through a saturated sampling technique. The research method used was quantitative with an explanatory research approach. Data were analyzed using Structural Equational Modeling (SEM) with Partial Least Squares (PLS), using a likert-based data measurement scale. This study found that career development and compensation equity have a positive and significant influence on job satisfaction and lecturer performance. Furthermore, the path test results show that job satisfaction acts as a mediator in the influence of compensation equity on lecturer performance. However, job satisfaction does not mediate the influence of career development on lecturer performance. Universities need to strengthen compensation equity, strengthen career development strategies, implement career development programs, and create a supportive and adequate work environment and facilities to ensure optimal lecturer performance.
Pengaruh Manajemen Perawatan, Manajemen Docking, Manajemen Logistik Suku Cadang, Manajemen Crew dan Manajemen QHSE Terhadap Operasional Kapal di PT Kartika Samudra Adijaya Yonathan Arunglabi; Freddy J. Rumambi; Nofrisel Nofrisel
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.v6i1.8465

Abstract

This study aims to examine the factors that influence ship operations, namely maintenance management, docking management, spare parts logistics management, crew management, and QHSE management at PT Kartika Samudra Adijaya. This study uses a quantitative research method with a cross-sectional approach. Data were collected using questionnaires distributed online to 35 ship crew members at PT Kartika Samudra Adijaya. The data analysis method in this study uses partial least squares (PLS) with the assistance of the SmartPls application version 3.0. The results show that maintenance management, docking management, spare parts logistics management, crew management, and QHSE management have a positive and significant effect on ship operations at PT Kartika Samudra Adijaya. The contribution of these five variables is 71.9%, while the remainder is influenced by other variables outside this study.

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