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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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Economic Growth In Islamic Perspective: A Comparison Study Between Indonesia And Malaysia M Fuad Hadziq
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.v6i1.8484

Abstract

Economic policies cannot be avoided by political systems and legal certainty in a country. Islamic economic development is strongly influenced by state policies in determining the direction, form, and substance of the law. The most significant factor in a country's legal politics is in terms of institutional roles of government and regulatory products. The paper's purpose is to analyze the political implications of Islamic economic law in terms of institutions and legislation between Indonesia and Malaysia. The method of this research is qualitative descriptive with in-depth observation. The analysis makes tabulation, code, and categorization of several concepts, then concluded by inductive methods. As for the results of legal politics are very influential in the significant progress of Islamic economics in Indonesia and Malaysia. Indonesian Bank has made many infrastructure regulations and blueprints in the development of Islamic economics. Supervision through DSN and DPS, they have established rules, fatwas in the operations of financial institutions. On the side of the legislation, many laws have been issued in the development of Islamic economics. In Indonesia, some communities clash with the principles of the Pancasila state. Although they are not contradictory. The legalization of Islamic economic regulations is an effort to positively enforce Islamic law from the jurisprudence of Islamic madhhab in the context of Indonesia. Malaysia is more advanced in its Islamic economic development than Indonesia, even in the world. One of the progress was influenced by the Hadhari Islamic movement. He further built the infrastructure of Islamic economists, so that the private sector has more role in the institutional company. In terms of supervision, he established a committee Sharia and control in his field called the Sharia Advisory Council (SAC). Both of them collaborated with the Central bank Act or Bank Negara Malaysia with comprehensive legislation.
Strategi Pemasaran Digital Berbasis Influencer Lokal Dalam Menghadapi Perubahan Tren Konsumen Pada Bisnis Food & Beverage Di Bangka Belitung Iin Kurnia; Yusnita Yusnita
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.v6i1.8513

Abstract

This study explores the effectiveness of digital marketing strategies that utilize local influencers in responding to emerging consumer trends within the Food and Beverage (F&B) sector in Bangka Belitung. The research focuses on how local influencers affect consumer purchase decisions and which digital approaches are most relevant for businesses. Guided by Terence A. Shimp’s influencer marketing theory, the study employs a mixed-methods design combining surveys, in-depth interviews, and Focus Group Discussions (FGD) with business actors and local influencers. The findings indicate that local-influencer-based digital marketing is highly effective in building trust, strengthening consumer engagement, and enhancing brand awareness, particularly among Millennial and Gen Z audiences. The success of this strategy depends largely on the alignment between the influencer’s character and the business concept, as well as the authenticity and credibility of the content. Overall, the study highlights the strategic potential of local influencers in supporting the growth and competitiveness of F&B businesses in Bangka Belitung.
The Effectiveness of Social Media Marketing Strategies on Purchase Intention in Skincare: A Mediating Role of Brand Image among Generation Z Nita Mardiana Telaumbanua; Edwin Zusrony; Pemilia Sulistyowati
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.v6i1.8598

Abstract

This research is expected to analyze the impact of social media marketing towards purchase intention with brand image as a mediating variable for users skincare product. The approach employed in this research is quantitatively with primary data collected by using a questionaire distributed to all respondents and assessment parameter with Likert scale 1-5. The research objects were generation Z, namely respondents who are 18-28 years old and have already bought skin care products at least once for the past six months through an electronic commerce application hearth that they live in Semarang Regency. The sample consisted of 80 respondents who were chosen purposively. Analysis was built on the SEM-PLS methodology implemented by SmartPLS software version 4.1.1.2 Data processing technique was SEM-PLS model. The findings of the research indicate that social media marketing has a positive and significant effect on brand image. Purchase intention is positively influenced by social media marketing. Brand image positively influences purchase intention to a great extent. Brand image Your ultimate goal is to use your external corporate identity applications in order to acquire a sustainable and positive brand image among your target audience.
Analisis Pengaruh Respon Emosional dan Sistem Absensi Berbasis Wajah Terhadap Kedisiplinan Karyawan PT. SHA Solo Osfaldio Juflayn Leonard Triyanto; Asnawi Hidayat
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.v6i1.8607

Abstract

Work discipline is highly important as it influences how well and effectively employees perform their duties. The purpose of this study is to examine how employees’ emotional responses and a facial recognition based attendance system affect their work discipline at PT. SHA Solo. In recent years, the company has implemented a facial recognition based attendance system to improve transparency and reduce fraud such as proxy attendance. However, its implementation has also generated various emotional reactions among employees, which may influence their level of discipline. This study employed a descriptive quantitative method and collected data through a survey of 58 employees of PT. SHA Solo using questionnaires. The data were analyzed using multiple linear regression with SPSS version 25. The statistical test results indicate that emotional responses (X₁) and the facial recognition based attendance system (X₂) have a significant positive effect on employee discipline (Y), both partially and simultaneously. The coefficient of determination (R²) was 0.705, meaning that 70.5% of the variation in employee discipline can be explained by these two factors, while the remaining 29.5% is influenced by other variables not examined in this study. These findings suggest that maintaining employees’ emotional well-being and implementing an appropriate digital attendance system are complementary strategies for improving work discipline. This research contributes to the field of human resource management and provides valuable insights for companies implementing digital monitoring systems to promote fairness, accountability, and improved performance.
Analisis Efektivitas Konten Media Sosial dalam Meningkatkan Brand Awareness Parfum Lokal Bali: Studi Kasus Aurumsan Nia Miftachsu Sholeha; Griffed Estonia Menanti; I Made Pradipta; Rifky Lana Rahardian; Ida Ayu Mirah Cahya Dewi
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.v6i1.8730

Abstract

This study analyzes the effectiveness of social media content in enhancing brand awareness of Aurumsan, a Balinese perfume brand that emphasizes cultural storytelling. A mixed methods approach was used, combining quantitative data from 100 respondents through a Likert-scale questionnaire and qualitative data from interviews and observations of Instagram and TikTok content. The results showed positive perceptions of content effectiveness (mean = 34.65) and brand awareness (mean = 37.08), with strong instrument reliability (Cronbach’s Alpha = 0.951). Content integrating cultural narratives and aesthetic visuals effectively enhanced emotional engagement and brand recall. Qualitative findings indicated that storytelling remains the brand’s core strategy, though challenges persist in content consistency and creative resources. It is concluded that storytelling-based social media content significantly contributes to increasing brand awareness. Future strategies should focus on improving posting consistency, expanding collaborations, and promoting user-generated content to strengthen digital marketing performance.
Analisis Fungsi Manajemen Komite Olahraga dan Seni Ma’had Al-Zaytun (KOSMAZ) dalam Pengembangan Potensi Sumber Daya Manusia: Studi Kasus Pengembangan Minat & Bakat Santri Rizal Abdan Fauzi; Sobirin Sobirin; Meity Suryadari
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.v6i1.8750

Abstract

This study aims to analyze the implementation of management functions within the Committee of Sports and Arts of Ma’had Al-Zaytun (KOSMAZ) in developing human resource potential through the cultivation of students’ talents and interests. The research focuses on the application of management functions, including planning, organizing, actuating, and controlling, as well as identifying the supporting and inhibiting factors in the managerial process. A qualitative approach was employed using interviews, observations, and documentation techniques. The findings indicate that the management functions of KOSMAZ have generally been implemented effectively, as reflected in the structured planning of sports and arts programs, good inter-division coordination, and the involvement of competent mentors in developing students’ potential. Nevertheless, several challenges remain, including suboptimal program implementation, overlapping member responsibilities, and uneven student participation. Supporting factors include the availability of adequate facilities, an inspiring environment, and a structured evaluation system. The results of this study are expected to contribute to the development of human resource management practices in educational and non-profit organizations, particularly within the pesantren context.
Strategi Digitalisasi dan Konten Lokal Budaya Bangka untuk Daya Saing UMKM Otak-Otak Achmad Riyadi; Hattami Amar
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.v6i1.8913

Abstract

Otak-otak MSMEs in Bangka Belitung play an important role in local economic development and culinary heritage preservation, yet face challenges in utilizing social media and integrating local cultural values into digital marketing. This study aims to formulate digitalization and marketing strategies based on Bangka cultural content to enhance MSME competitiveness. Using a mixed-methods explanatory sequential design, data were collected from seven MSME owners through questionnaires and in-depth interviews. Results show strong internal resources (RBV) with an average score of 4.63, while Local Content Marketing scored lower at 3.11. The findings highlight the need for cultural branding, digital capacity building, and multi-stakeholder collaboration.
The Effect of Earnings Management, Multinationality, Internal Control, and Good Corporate Governance on Tax Aggressiveness Suhirman Madjid; Mazaya Karamina Kusumah
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.v6i1.8915

Abstract

This study examines how earnings management, multinationality, internal control, and good corporate governance affect tax aggressiveness in Indonesian consumer goods companies. Using a quantitative method with purposive sampling, data were analyzed through multiple linear regression. Results show that earnings management and multinationality do not impact tax aggressiveness, while internal control and good corporate governance do. These findings highlight the importance of strong control systems and governance in limiting aggressive tax practices. The study also provides insights for future research to explore other variables and industries.
Peran Digital Marketing dan Penetaapan Harga Terhadap Keputusan Pembelian Konsumen di Platform E-Commerce Tiktok Shop Lastri Novita Aplugi; Haryo Kusumo; Tantik Sumarlin
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.v6i1.9072

Abstract

This study analyzes the influence of digital marketing and pricing on consumer purchasing decisions on the e-commerce platform TikTok Shop in Semarang Regency, Central Java. The quantitative method was chosen, collecting data from questionnaires and analyzing using SmartPLS 4.0. The study findings indicate that the independent variable, digital marketing, pricing, has a positive and significant effect on the dependent variable, purchasing decisions.
Skema Bisnis Penyediaan Listrik untuk Kapal di Dermaga PT Pertamina Trans Kontinental dengan Metode Bisnis Model Canvas Hamzah Hamzah; Tri Wahyu Adi
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.v6i1.9134

Abstract

Indonesia is located along the Sea Lines of Communication (SLoC), a major maritime trade route passing through the Strait of Malacca and the South China Sea. Due to its highly strategic location for trade connectivity, many ships dock at Indonesian ports and operate their onboard generators while berthed, leading to increased CO₂ emissions and noise pollution. Therefore, it is necessary to develop port electricity infrastructure in the form of Onshore Power Supply (OPS) to replace the function of ship generators during docking. The OPS concept presents a new business opportunity that can improve port services while reducing CO₂ emissions and noise pollution. The business concept is developed using the Business Model Canvas (BMC) framework by Osterwalder (2010) along with supporting tools. The financial model is calculated using the Discounted Cash Flow (DCF) method to determine the variables and tariff, and is compared with the cost of electricity generated by ship generators during berthing. Using the BMC method, nine building blocks are identified to describe the OPS business scheme, along with an empathy map to develop a customer-centric business perspective. Based on the financial analysis using the DCF method, with an OPS tariff of IDR 2,466/kWh, the project yields a Payback Period of 8.11 years, an Internal Rate of Return (IRR) of 11.63%, and a positive Net Present Value (NPV) of IDR 9,346,693,566. In comparison, the estimated cost of ship-based power generation is IDR 4,249/kWh, which is more expensive than the OPS tariff. The results of this study indicate that the OPS business concept is feasible to be implemented in Indonesia.

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