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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 437 Documents
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Pengaruh Pengembangan Karir, Komunikasi dan Motivasi Kerja Terhadap Kinerja Pegawai Negeri Sipil pada Dinas Kesehatan Kabupaten Rembang Saputri Fajar Nur Rochmahwati; Muhammad Tahwin
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.v6i1.9318

Abstract

As a local government institution, the Rembang Regency Health Office plays a role in managing and implementing public health services for the residents of Rembang Regency. The Rembang Regency Health Office is located at Jl. Kartini No. 9, Rembang, Central Java 59215, which has the task of maintaining public health, starting from counseling on healthy lifestyles, disease control, to providing health services at community health centers. Judging from the phenomenon of the still high infant mortality rate, malnutrition, and stunting in Rembang Regency caused by limited access to health care, low awareness of pregnant women, and a lack of midwives and nutritionists. This condition indicates the need to improve the equality of health services, counseling for pregnant women, and the addition of health workers. The purpose of this study was to analyze the relationship between career development, communication, and work motivation with the performance of employees of the Rembang Regency Health Office. This study used a quantitative approach with a research population of 104 employees, and a sampling technique in the form of saturated samples, so that the entire population became respondents. Data collection was conducted using a questionnaire instrument designed based on indicators of career development, communication, work motivation, and employee performance. The analysis method used was multiple linear regression. The research findings indicate that career development and work motivation have a positive and significant effect on employee performance, while communication has a positive but insignificant effect. Together, these three independent variables explain 46.7% of the variation in employee performance at the Rembang Regency Health Office. Therefore, efforts to improve aspects of career development, communication, and work motivation have the potential to improve employee performance.
Pengaruh Penerapan Green Accounting, Ukuran Perusahaan dan Environmental Social and Governance (ESG) Terhadap Nilai Perusahaan Pada Perusahaan yang Terindeks IDX ESG Leader Azifa Ababil; Nurma Gupita 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.v6i1.10236

Abstract

This study to prove green accounting, company size and ESG on corporate value in compani included in the IDX ESG Leader. This research employs a quantitative method utilizing documentary data in the form of secondary data. The sample of the study consisted of 12 companies using a purposive sampling technique. The data analysis employed descriptive statistical tests, classical assumption tests and multiple linear regression analysis. The test results indicate that green accounting, company size and ESG have a negative but insignificant effect on firm value in companies indexed in IDX ESG Leader. This finding indicates that companies listed in the IDX ESG Leaders index generally have consistent corporate value due to their strong sustainability reputation, leading investors to tend to give positive assessments to entities perceived as trustworthy. Furthermore, the research findings also identified that a companys value is more influenced by overall market perception than by differences in each companys sustainability practices. The implementation of this research is expected to serves as a foundational consideration for management and stakeholders in formulating strategis to enhance firm value, particularly through the more consistent application of green accounting, company size and ESG aspects as a core component of sustainability strategy.
Nilai Perusahaan pada Industri Consumer Non-Cyclicals: Peran Profitabilitas, Leverage, dan Ukuran Perusahaan Periode 2021-2024 Priskila Septyan Anggriyani; Andhika Ryan Priyatam; Dian Prawitasari; Vicky Oktavia; Suhita Whini Setyahuni
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.v6i1.10334

Abstract

This study aims to examine the factors influencing firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the analysis is conducted on 100 observations obtained from 25 selected companies. Firm value is assessed using Tobin’s Q, while the independent variables consist of profitability measured by Return on Assets (ROA), leverage proxied by the Debt to Equity Ratio (DER), and firm size calculated as the natural logarithm of total assets. The empirical results indicate that profitability and leverage individually exert a positive and significant effect on firm value, whereas firm size does not show a significant influence. Nevertheless, simultaneous testing validates that these three predictors collectively have a significant impact. These findings highlight that internal financial metrics, specifically profit efficiency and debt strategy, are crucial drivers of firm valuation. This research aims to provide investors with a comprehensive overview to evaluate a company's profitability and leverage prior to making investment decisions.
Peran Manajemen Syariah Dalam Meningkatkan Mutu Pembelajaran Anak Usia Dini Di Tadika Al Fikh Orchard Malaysia Miftahul ‘Ilmi Marbun
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.v6i1.10916

Abstract

This study aims to analyze the role of sharia-based management in improving the quality of early childhood learning at Tadika Al Fikh Orchard, Malaysia. The research employed a qualitative descriptive approach using observation, interviews, and documentation techniques. The findings indicate that the implementation of sharia management principles tauhid, trustworthiness (amanah), justice, deliberation (musyawarah), and excellence (ihsan) serves as a foundational framework for learning integrated into the planning, implementation, and evaluation of instructional processes. Sharia-based management contributes to improving learning quality through systematic instructional planning, professional teacher management, and the creation of a conducive and Islamic learning environment. Therefore, sharia-based management is proven to be an effective strategic approach in enhancing learning quality and fostering Islamic character development in early childhood education.
Pengaruh Safety Introduction dan Kompetensi Awak Kapal terhadap Keselamatan Pelayaran dan Dampaknya terhadap Kinerja Operasional Kapal di Kawasan Pelabuhan Tanjung Perak Surabaya Angga Wahyu Saputra; 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.v6i1.7945

Abstract

This study aims to analyze the effect of safety introduction and crew competence on ship operational performance and the role of passenger safety as a mediating variable on ships operating at Tanjung Perak Port. This study uses a quantitative approach with the SEM-PLS analysis model. This study involved 150 respondents of crew members operating at Tanjung Perak Port. Data collection in this study used questionnaires and field observations. The results of the study indicate that safety introduction has been proven to have an effect on Shipping Safety and operational performance. Thus, it can be implied to the management of ships operating at Tanjung Perak Port to make policies to improve safety introduction in their operations. The results of the study indicate that crew competence affects Shipping Safety and the company's operational performance. Through these results, the policy of ships operating at Tanjung Perak Port should use policies to improve crew competence through training, certification and so on which can ultimately guarantee Shipping Safety and improve performance for the company. The results of the study indicate that Shipping Safety can perfectly mediate the influence between variables in this study. Therefore, the policy implications that can be implemented by ships operating at Tanjung Perak Port are to always pay attention and increase vigilance to ensure shipping safety and ensure shipping safety, one of which is through efforts in safety introduction procedures and increasing the competence of the ship's crew, which can ultimately improve the company's performance.
Implementasi Green Business pada Lahan Bekas Tambang Batubara: Studi Kasus PT. Bukit Asam Tbk Muhamad Burhanudin; Januar Eko Prasetio; Kusharyanti Kusharyanti
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.v6i1.8674

Abstract

This study analyzes the implementation of green business principles through productive reclamation on post-coal mining land managed by PT Bukit Asam Tbk in Muara Enim, South Sumatra. A qualitative descriptive case study approach was applied using observation, documentation, and in-depth interviews, with analysis based on the Triple Bottom Line [8] and Full Cost Accounting [11] frameworks. The results show that the development of a 1.6-hectare durian plantation successfully integrates ecological recovery with social and economic value creation. Environmentally, the project improved soil quality, enhanced biodiversity, and contributed approximately 1.92 tons of carbon sequestration per year. Socially, it generated local employment and increased community income. Economically, the project proved feasible with an NPV of IDR 1.39 billion, an IRR of 26.4%, a BCR of 2.21, and a Payback Period of 6.2 years. The application of Full Cost Accounting and GRI-based sustainability reporting enhanced corporate transparency and accountability.
Pengaruh Online Customer Review, Online Customer Rating Dan Influencer Terhadap Keputusan Pembelian Online Skincare G2G: (Studi Pada Konsumen E-Commerce Shopee) Brantas Prayoga; 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.v6i1.8713

Abstract

The research aims to determine the influence of Online Customer Review, Online Customer Rating, and Influencer on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform, and to test the simultaneous influence of the three variables. The method used is a quantitative approach with surveys via questionnaires to 100 respondents who are G2G skincare consumers on Shopee. Data were analyzed using multiple linear regression with the help of IBM SPSS Statistics. The research instrument was validated through content validity testing and item correlation, and reliability using Cronbach's Alpha. Classical assumption tests include normality, multicollinearity, and heteroskedasticity to ensure the feasibility of the regression model. The results show that Online Customer Review has a significant influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a value of 0.312. Online Customer Rating has a significant influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a value of 0.237, and Influencer has a significant positive influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a value of 0.478. Collectively, Online Customer Review, Online Customer Rating, and Influencer have a significant influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a sig value of 0.01 < 0.05.
Peran Literasi Keuangan dalam Memoderasi Hubungan Antara Modal Usaha dan Digital Marketing Terhadap Kinerja UMKM Budi Riyanti; Hardi Utomo; Rindu Ajeng Wiganingtyas
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.v6i1.8821

Abstract

The Indonesian government has supported MSMEs through initiatives such as business loans, training, and digitalization programs to enhance competitiveness. However, many MSMEs still struggle to manage capital effectively and to utilize digital marketing technology due to low financial literacy and limited digital skills. This study aims to analyze the impact of venture capital and digital marketing on MSME performance and to examine the role of financial literacy in moderating the relationship between venture capital and digital marketing. The research population consisted of 26.601 MSMEs in Salatiga, and the sample size was determined using the slovin formula, resulting in 100 respondents. The analytical tool used was Moderating Structural Equation Modeling (PLS) with a moderation model. Research variables were operationalized using 17 indicators. The results indicate that venture capital positively affects MSME performance, while digital marketing has no significant effect. Financial literacy morerates the relationship between venture capital and MSME performance, but  does not moderate the relationship between digital marketing and MSME performance. Practically, the findings provide regulatory implications: 1) the government should collaborate with banking institutions to create regulations that facilitate easier access to capital for MSMEs, and 2) the government should expand digital marketing training and, if necessary, offer mentoring to ensure MSMEs can optimally implement digital marketing, thereby supporting the goal of “Digital Indonesia 2025”
Peran Strategi Kolaborasi, Influencer Marketing, dan Visual Branding Terhadap Keputusan Pembelian Produk Fashion Lokal Thanksinsomnia Arlanda Muhammad Hakim; Amron Amron; Linda Ayu Oktoriza; Elia Resha Fatmawati
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.v6i1.8892

Abstract

This quantitative study aims to analyze the role of collaboration strategies, influencer marketing, and visual brandingin influencing the purchase decision for the local fashion brand Thanksinsomnia. Primary data were collected from 158 respondents in Semarang City via online and offline questionnaires using a purposive sampling technique. Data analysis was conducted using the Structural Equation Modeling (SEM) approach. The hypothesis testing results reveal that both collaboration strategies and visual branding exert a positive and significant influence on consumer purchasing decisions. Conversely, the influencer marketing variable was found to have no significant effect on purchasing decisions. The proposed research model demonstrates a remarkably high predictive capability in explaining the variation in the purchasing decision variable. This finding underscores that, within the context of a local fashion brand targeting Generation Z, strategic partnerships and a consistent visual identity are more dominant drivers than reliance on influencer-based promotions. The study contributes theoretically and offers practical recommendations for the local fashion industry to prioritize creative collaboration and authentic visual branding.
Pengaruh Foreign Direct Investment Terhadap Stabilitas Nilai Tukar Rupiah dalam Pertumbuhan Perekonomian di Indonesia Julia Ameliani; Irvan Yoga Pardistya; Liya Megawati
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.v6i1.8912

Abstract

This study aims to examine the relationship between Foreign Direct Investment (FDI) and the stability of the Indonesian rupiah exchange rate within the broader context of Indonesia’s economic environment. Given the strategic role of FDI in stimulating economic activity, fluctuations in foreign investment inflows are often accompanied by changes in the exchange rate, which in turn affect monetary stability. The research employs a quantitative approach using simple linear regression, supported by secondary data from 2019-2024 obtained from official institutions and relevant scholarly sources. The results indicate that FDI has a significant influence on the rupiah exchange rate, as evidenced by highly significant values in both t-test and F-test. Although the data distribution is not fully normal, the consistency of the statistical findings reinforces the interpretation that FDI contributes to movements in the exchange rate. Therefore, this study concludes that increasing foreign investment not only enhances economic capacity but also plays a role in shaping the medium-term stability of the Indonesian rupiah.

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