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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 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.

Page 41 of 41 | Total Record : 404

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