cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
Journal Mail Official
jurnallpkd@gmail.com
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
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 433 Documents
 40   41   42   43   44 
The Effect of Tax Planning, Investment Decisions, Company Size, and Corporate Social Responsibility on Profit Management in Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the 2019 – 2022 Period Suhirman Madjid; Widya Ayu Oktaviani
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.v6i1.8938

Abstract

This research aims to examine the influence of tax planning, investment decisions, company size, and corporate social responsibility on earnings management in transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research was conducted because one of the reasons was that there were inconsistencies in research results in previous studies.  Descriptive research with quantitative methods that focuses on the research object, namely transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample selection method used purposive sampling so that 18 companies were obtained during the 4 years of research, resulting in 72 samples. This research uses secondary data from company websites and the Indonesian Stock Exchange website. The results of this research indicate that the variables of company size and corporate social responsibility have a negative effect on earnings management. Meanwhile, tax planning and investment decision variables have no effect on earnings management. This research provides new insight into the influence of tax planning as measured by the tax retention rate (TRR), investment decisions as proxied by the Price Earnings Ratio (PER), company size, and corporate social responsibility on earnings management, which is beneficial for shareholders, investors, and company management in planning strategies and making the right decisions for the company in the future.
Pengaruh Akuntabilitas Pengelolaan Keuangan Desa, Trans-paransi, dan Kebijakan Desa Terhadap Kesejahteraan Masyarakat Kurnia Muharram; Sultan Sultan; Rifqa Ayu Dasila
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.v6i1.9087

Abstract

This study examines the effects of accountability in village financial management, transparency, and village policy on community welfare. Using a quantitative approach and multiple linear regression analysis of 53 respondents in Ponrang Sub-district, Luwu Regency, the results show that accountability has a negative effect, while transparency and village policy have a significant positive effect on community welfare. Village policy is identified as the most dominant variable. These findings reinforce public sector governance theory, highlighting the important role of transparency and policy quality in improving community welfare. This study emphasizes the importance of balancing control and flexibility in village financial management.
Hubungan Kurs Mata Uang Asing dan Inflasi terhadap Saham dalam persfektif Manajemen Keuangan Internasional Syifa Kamila Nur Fatihah; 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.v6i1.9090

Abstract

This study conducts a conceptual analysis through literature studies on the relationship between foreign exchange rates and inflation on stock prices within the context of international financial management. The research aims to examine how fluctuations in foreign exchange rates and inflation levels affect the performance of company stocks, focusing on theories of international economics and finance. Through an in-depth review of recent literature, it is found that unstable foreign exchange rates can increase risks for foreign investors, while high inflation tends to depress stock values by reducing purchasing power and profitability. The analysis reveals a negative relationship between inflation and stock prices, as well as complex interactions with exchange rates influenced by global monetary policies. The conclusion emphasizes the importance of hedging strategies and portfolio diversification to manage these risks, providing insights for international finance practitioners.
Pengaruh Pembayaran Digital terhadap Konsumsi Rumah Tangga dengan PDB dan Inflasi sebagai Variabel Moderasi Nabila Maharani Zaen; 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.v6i1.9111

Abstract

This study aims to analyze the effect of digital payments on household consumption with Gross Domestic Product (GDP) and inflation ada moderating variables. Data analysis is conducted using regression with Ordinary Least Square (OLS) estimation method. The research employs as quantitative approach utilizing secondari data obtained from the World Bank. The population of this study comprises all countries worldwide with the sample consists of 101 countries selected through convenience sampling. The results indicate that: (1) Digital payment variables have a positive and significant effect on household consumption. (2) GDP and inflation do not act as moderating variables that strengthen the relationship between digital payments and household consumption.
Determinan Manajemen Laba pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Peri-ode 2022–2024 Devin Raynadi Wiguna; Geraldo Jose Reynaldi; Kusuma Dewi; Ervina Indri Sari
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.v6i1.9112

Abstract

This study aims to evaluate the impact of firm size, gender diversity on the board of directors, and firm growth on earnings management practices in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, using the agency theory framework. This quantitative research uses secondary data from the company's annual reports. The population includes all companies in the Basic Materials sector, while the sample was determined via purposive sampling. Data were analyzed using multiple linear regression on panel data, and estimation was performed using the fixed effects model in EViews 12. After classical assumption testing and model selection, the research results indicate that firm size and firm growth strengthen earnings management practices, while gender diversity has no significant effect. These findings support the implications of agency theory that incentives and increased monitoring needs, which grow with company size and growth, drive earnings management practices, while also providing empirical contributions to strengthening corporate governance and monitoring mechanisms.
The Influence Of Population, Economic Growth, Government Expenditure On Regional Income (PAD) In South Sulawesi Province Yulianti Yulianti; Basri Bado; Irwandi Irwandi; Sri Astuty; Regina Regina
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.v6i1.9127

Abstract

The objective of the provision of regional autonomy is to diminish the reliance of local administrations on the central government, particularly with regard to financial matters, thereby enabling regions to finance their own operations independently. The objective of this study is to ascertain the impact of population, economic growth, and government expenditure on Regional Original Income (PAD) in South Sulawesi Province. The present study constitutes a quantitative investigation, utilising secondary data from BPS with panel data, constituting time series data for the period 2019-2023, in conjunction with cross-section data from six regencies/cities. In light of the findings from the empirical investigation, it is concluded that the most suitable estimate to be employed in this study is the Common Effect Model (CEM). The findings indicate that all independent variables, namely population, economic growth, and government expenditure, collectively exert a substantial influence on regional original income in South Sulawesi Province. Meanwhile, the results of the t-test demonstrate that the population variable has a probability value of 0.0000, which is less than 0.05. It can be concluded that the population has a positive and significant effect on regional original income in South Sulawesi Province. Moreover, the probability of economic growth is determined to be 0.2502, which is greater than 0.05. This indicates that it exerts minimal influence on regional original income in South Sulawesi Province. Subsequently, the probability value of government expenditure is determined to be 0.0355, which is less than 0.05. This finding indicates that government expenditure exerts a positive and significant influence on local revenue in South Sulawesi province.
Analisis Dampak Kebijakan Keringanan Biaya Penyambungan Tambah Daya Terhadap Adopsi Pelanggan dan Kelayakan Bisnis PLN Tommy Tommy; Iwa Garniwa
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.v6i1.9138

Abstract

In conducting its business and fulfilling its role in providing reliable energy, PLN is inevitably involved in sales and purchase transactions, which naturally involve sellers and buyers. PLN sells electricity to all sectors, including the government, industry, offices, and even households. A healthy company is one that has a smooth cash flow. With a smooth cash flow, the company will be able to grow by reinvesting its existing funds and ultimately increase its business capital and profits in the future. It is noted that in the case of strategic customer arrears, especially customers with special classification codes in 2020, the amount of arrears was the highest in the last 5 years, totaling Rp. 717,678,961,659. This is further exacerbated by the conditions in the field, where the installed power in each customer plot is still small, while the actual usage in the field is higher. PLN needs to review, strategize, and make decisions on the events in the field. By introducing a Connection Fee Reduction Policy for Additional Power, which aims to encourage customers to increase their power so that the number of kWh per month that can be claimed or calculated can increase PLN's revenue. From these calculations, a payback period of approximately 7.3 months and an IRR of 163% were obtained on the opportunity loss from the total BP of Rp 32.7 billion, with additional revenue from kWh usage of Rp 5.1 billion per month.
Pengaruh Pemilihan Lokasi Terhadap Keberhasilan Usaha UMKM Makanan di Sekitar Jalan HS. Roggo Waluyo Karawang Barat Alya Rizky Sauzan; Nelly Martini
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.v6i1.9144

Abstract

This study analyzes the influence of business environment conditions, business accessibility with infrastructure, and business location costs on the success of food MSMEs on Jalan HS. Ronggo Waluyo, West Karawang. The objects of this study are food MSMEs around Jalan HS. Ronggo Waluyo, Karawang, which is number 30 food MSME entrepreneurs. A saturated sampling technique was applied in this study, so that the sample size and population size were the same, namely 30 food MSME entrepreneurs. Data collection used the census method, and the data were processed and tested using multiple regression analysis with SPSS 26 software. The study proved that business environment conditions, accessibility with infrastructure, and location costs have a positif and significant effect on the success of MSME businesses. To achieve business success, the variation of the three variabels was proven by an Adjusted R2 value of 95%. The factor that dominates the influence of business success is location cost.
Pengaruh Profitabilitas, Leverage, Free Cash Flow terhadap Manajemen Laba: Peran Moderasi Pertumbuhan Penjualan Wiratri Anindya Bella; Nindya Rieska Shafira; Talitha Mukti Deviani; Sudradjat Sudradjat
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.v6i1.9162

Abstract

This study aims to examine the effect of profitability, leverage, and free cash flow on earnings management with sales growth as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. The data used in this study is secondary financial statement data, which was analyzed using a quantitative approach and selected through purposive sampling, resulting in a sample of 65 companies. The analysis was conducted using multiple linear regression with EViews 12 software. Based on the test results, free cash flow was found to have a positive and significant effect on earnings management, while profitability and leverage had no significant effect. Sales growth strengthens the influence of profitability on earnings management, weakens the influence of free cash flow, and does not moderate the leverage relationship. This study contributes to strengthening agency theory and positive accounting theory regarding opportunistic manager behavior, and provides practical benefits for management, investors, and regulators in assessing the quality of financial reports in the energy sector. Future research is expected to include aspects of corporate governance and macroeconomic factors in order to provide a more comprehensive understanding of the factors that determine earnings management.
Integrasi Artificial Intelligence dalam Pengembangan SDM Perguruan Tinggi Era Society 5.0: Systematic Literature Review: Indonesia Cindy Fionna; Ardella Febri Dwi Syaharani; Amellia Enggellina; Bela Maulana
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.v6i1.9177

Abstract

Artificial Intelligence is the foundation of the automation revolution in the society 5.0 era, which requires universities to be ready to transform in the use of artificial intelligence as a pedagogy. This study applies the Systematic Literature Review (SLR) method, which aims to critically review the human resources development strategies in universities in using artificial intelligence for digital competencies in the society 5.0 era, focusing on artificial intelligence training, ethical, and digital leadership. Based on the results of the systematic literature review, the researchers idenetified 27 selected journal articles, both national and international, to be analyzed descriptively. The findings of this study indicate that pedagogy-based artificial intelligence training supports universities learning in the context of digital transformation. The use of artificial intelligence must adhere to ethics that uphold transparency, accountability, and prevent plagiarism, and digital leadership must formulate a concrete vision in fostering an innovation culture. Thus, successful artificial intelligence integration is strongly supported by a well-established institutional framework.

Page 42 of 44 | Total Record : 433

 40   41   42   43   44 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis More Issue