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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 433 Documents
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Pengaruh Lingkungan Kerja, Motivasi Kerja, dan Kompensasi Terhadap Kinerja Karyawan pada Dealer Motor Astra Rem-bang 2 Kecamatan Rembang Agista Dhea Abdiana; Anik Nurhidayati
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.v6i1.9399

Abstract

Astra Rembang Motorcycle Dealer is a retail sales company engaged in the field of motorcycle sales and service (workshop) that specifically serves Astra Honda products. Astra Motorcycle Dealer is an official Honda dealer located at Jl. Dr. Wahidin No. 2B, Rembangan, Tasikagung, Rembang District, Rembang Regency. The Astra Rembang Motorcycle Dealer not only functions as a place to sell vehicles, but can also service motorcycles with all kinds of problems, from minor problems such as oil changes or even serious damage such as engine failure. Problems at the Astra Rembang 2 Motorcycle Dealer relate to the conditions of the employee's work environment. The performance of Astra Rembang 2 Motorcycle Dealer employees in Rembang District was analyzed for the influence of the work environment, work motivation and compensation. The approach used is quantitative. The sample was taken using a saturated sampling technique from a population of 35 employees. Analysis of data obtained through questionnaires, which measure work environment indicators, work motivation, compensation and employee performance, was carried out using multiple linear regression. It can be concluded that the work environment significantly improves the performance of Astra Rembang 2 Motorcycle Dealer employees, Rembang District. Work motivation has a positive and insignificant influence on the performance of employees at the Astra Rembang 2 Motorcycle Dealer, Rembang District, while employee performance is negatively and significantly influenced by compensation. Partially, as much as 46.9% of the variation in employee performance can be explained by these three variables. So, increasing these three variables will strengthen the performance of Astra Rembang 2 Motorcycle Dealer employees, Rembang District.
Correlational Study on Job Insecurity and Psychological Well being among Daily Workers Christopher Robert Muljo; Umi Anugerah Izzati
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.v6i1.9596

Abstract

The globalization era and Industrial Revolution 4.0 have driven the growth of daily workers systems across various industrial sectors, including agricultural manufacturing, creating job insecurity issues for workers. The target of this research is to examine the relationship between job insecurity and psychological well-being of daily workers in the agricultural industry. This research employed a quantitative method using the Pearson product-moment correlation analysis, with a sample of 118 daily workers selected through purposive sampling, and the questionnaire collection process used the job insecurity and psychological well-being scales that has been developed and tested. The results revealed that there is a significant negative relationship between job insecurity and psychological well-being among daily workers [r = - 0,629, p < 0.05], indicating that a high level of job insecurity can lead to lower levels of psychological well-being for daily workers. These findings reveal that employment uncertainty, lack of social security, and minimal legal protection experienced by daily workers negatively impact their psychological well-being, starting from self-acceptance, autonomy, environmental mastery, and other factors. This study concludes that job insecurity correlates with the psychological well-being aspect of daily workers, emphasizing the need for companies to provide job security and social guarantees to enhance workers' psychological condition and work productivity.
Mengungkap Jejak Karbon : Peran Profitabilitas dan Leverage dalam Pelaporan Emisi Fetri Setyo Liyundira; Neny Tri Indrianasari; Sochib Sochib
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.v6i1.9726

Abstract

This study aims to analyze the effect of profitability and leverage on the level of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The approach used in this research is a quantitative descriptive method. The sample was determined using a purposive sampling technique, resulting in 30 manufacturing companies as the research objects. The results of the analysis indicate that profitability has a positive effect on carbon emission disclosure, as companies with higher profit levels have greater financial capacity to invest in emission reduction initiatives and implement environmentally sustainable business practices. Meanwhile, leverage is proven to have a negative effect on carbon emission disclosure, which is caused by increased financial risk due to higher interest expenses, thereby limiting the company's financial flexibility.
Dinamika Faktor Risiko Makroekonomi pada Return Saham Sektor Energi: Pendekatan Arbitrage Pricing Theory Erna Garnia; Tahmat Tahmat; Pipit Muditya Harjo Singgih; Siti Riyyan Lisaumi; Usep Rendiana
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.v6i1.10054

Abstract

sector in Indonesia faces significant exposure to external macroeconomic shocks, yet the understanding of how these risk factors dynamically influence stock returns across different political-economic regimes remains limited. This study investigates the influence of six exteral factors Global Index, macroeconomic variables, world oil prices, China Index, Arabian Index, and competitive resources on energy sector stock returns during two presidential admitrtions: Susilo Bambang Yudhoyono (2004-2014) and Joko Widodo (2014-2021). The research employs Arbitrage Pricing Theory (APT) as the theoretical framework to examine whether these macroeconomic risk factors demonstrate regime-dependent pricing dynamics. Using panel data regression analysis on monthly observations spanning 17 years, energy stocks are categorized into high-return and low-return portfolios to assess differential sensitivity across performance groups. The methodology includes best model selection, classical assumption tests, hypothesis testing, and dummy variable analysis to detect regime differences. Results indicate that all six factors simultaneously influence stock returns across both periods. Partial analysis reveals that Global Index, China Index, and Arabian Index significantly affect returns during SBY's administration, while Jokowi's era shows expanded sensitivity including world oil prices alongside previously significant factors. Tests for differential effects between portfolio groups yield mixed results across regimes. The study concludes that while external macroeconomic factors significantly drive energy sector performance, their influence magnitude does not consistently differ between high and low-return groups, suggesting uniform market-wide sensitivity to systematic risk factors regardless of individual stock performance characteristics.
Tuntutan Kerja Sebagai Faktor Dominan Mempengaruhi Loyalitas Karyawan dan Kepuasan Kerja pada Karyawan Toko Emas di Pasar Tradisional Kabupaten Grobogan Pingkan Ananda Ardiyanto; Masitha Fahmi Wardhani; Artha Febriana; Ana Kadarningsih
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.v6i1.10313

Abstract

This study aims to analyze the influence of work integrity and job demands on employee loyalty, with job satisfaction as a mediating variable on gold shop employees in traditional markets in nine sub-districts in Grobogan Regency. The method used is explanatory quantitative research with PLS-SEM analysis using SmartPLS version 4.1.1.6, involving 154 respondents selected through purposive sampling technique. The results of the study indicate that work integrity does not significantly influence job satisfaction or employee loyalty. In contrast, job demands have a significant positive effect on job satisfaction and loyalty, although the direction of the influence is different from the initial hypothesis. In addition, job satisfaction has a significant positive effect on employee loyalty, and is proven to mediate the relationship between job demands and loyalty, but does not mediate the relationship between work integrity and loyalty. These findings confirm that employee loyalty is more influenced by perceptions of job demands and levels of job satisfaction than by work integrity. Practically, the results of the study recommend the importance of proportional management of job demands and increasing aspects of job satisfaction to strengthen employee loyalty in gold shops.
Dampak Literasi Keuangan, Overconfidence, dan Availability Bias terhadap Keputusan Investasi: Peran Moderasi Persepsi Risiko Naila Syakirotul Rizqiyah; Fakhmi Zakaria; Vicky Oktavia; Almira Santi Samasta
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.v6i1.10316

Abstract

This research examines the factors that shape investment decision-making in the capital markets within Generation Z members of investment communities in Central Java, focusing on the variables of financial literacy, overconfidence, and availability bias, as well as risk perception as a moderating variable. This present research utilized a quantitative design, collecting primary data from respondents through an online questionnaire. The analysis method applied is SEM-PLS with aid of SmartPLS software version 4, encompassing the outer and inner models. The findings reveal that financial literacy and overconfidence have a positive significance influence on investment decisions, while availability bias does not show any significant influence. Furthermore, the interaction of risk perception in moderating the relationship between overconfidence and investment decisions was found to be significantly negative, whereas the interaction of risk perception on the relationship between availability bias and investment decisions demonstrates a positive significant effect.
Pengaruh Ekonomi Bitcoin terhadap Jumlah Uang Beredar di Indonesia dengan Volatilitas Bitcoin sebagai Variabel Intervening Riyan Yusuf Octafia; Amalia Nur Chasanah; Usman Usman; Bara Zaretta
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.v6i1.10452

Abstract

This study aims to analyze the influence of the Bitcoin economy on the money supply (M1) in Indonesia, with Bitcoin volatility as an intervening variable. Using a quantitative approach, the data consists of 36 monthly time-series observations from 2022 to 2024. Data analysis techniques include regression analysis adjusted with the Prais-Winsten method to address autocorrelation issues, the Sobel test for mediation analysis, and path analysis. The results indicate that the Bitcoin economy has a direct, positive, and significant effect on the money supply (M1) in Indonesia. However, the Bitcoin economy was found to have a negative and non-significant effect on Bitcoin volatility. Similarly, Bitcoin volatility exerts a negative but non-significant influence on the money supply (M1). The Sobel test results prove that Bitcoin volatility does not function as an intervening variable mediating the relationship between the Bitcoin economy and the money supply (M1). These findings suggest that while the expansion of the Bitcoin ecosystem encourages an increase in domestic monetary liquidity, the price fluctuations of digital assets have not yet become a transmission channel that significantly disrupts the stability of national monetary aggregates.
Peran Kepercayaan dalam Memediasi Pengaruh Celebrity Endorser, Online Customer Review, dan Online Customer Rating Terhadap Minat Beli pada Produk Lipstik Wardah di E-Commerce Shopee Regita Kurnia Prahesti; Vincent Didiek Wiet Aryanto; Aries Setiawan; Adilla Kustya Ulfa
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.v6i1.10478

Abstract

Wardah's market share fell from 27.2% (2022) to 15% (2025), even though Wardah Matte Lip Cream has 268,700 reviews with a rating of 4.9 on Shopee. This study aims to determine the role of celebrity endorsers, online customer reviews, and online customer ratings on the purchase interest of Wardah lipsticks on Shopee, with consumer trust as a mediating variable. The research method used a quantitative approach through the distribution of questionnaires to consumers who had purchased Wardah products on Shopee. Data analysis was performed using Smart PLS software. The results of this study can contribute to companies in designing more effective digital marketing strategies based on consumer trust. The results show that celebrity endorsers and online customer reviews have a significant positive effect on purchase intention, while online customer ratings do not directly affect purchase intention but have a significant effect on trust. Furthermore, trust was found to mediate the relationship between the three independent variables and purchase intention, indicating that trust is a key factor in the consumer purchase decision-making process.
Menelisik Peran Keunggulan Produk dan Pengalaman Pengguna: dalam Perspektif Theory Of Planned Behavior Seftarina Azzahra; Roymon Panjaitan; Amron Amron; Haunan Damar
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.v6i1.10569

Abstract

This study investigates the impact of augmented reality (AR), product superiority, and user experience on consumer satisfaction, focusing on the use of L’Oréal cosmetics’ Virtual Try-On feature within an e-commerce platform. It delves deeply into how these three factors influence satisfaction both directly and through mediating effects, drawing on the Theory of Planned Behavior (TPB) and the Theory of Reasoned Action (TRA) to provide a comprehensive perspective on consumer behavior in interactive, technology-driven shopping environments. A quantitative methodology was employed, surveying 100 respondents who have experienced L’Oréal’s AR feature. The data were analyzed using SEM-PLS to construct and empirically validate a structural model of the relationships among the constructs. The results demonstrate that AR significantly enhances consumer satisfaction, both directly and indirectly via product superiority and user experience, each serving as key mediators. Additionally, the study’s theoretical foundation highlights that contemporary consumer technology adoption is shaped by perceived usefulness, convenience, and experiential value during digital interactions, reinforcing the model’s relevance for understanding the factors driving consumer satisfaction with AR technologies.
Analisis Kepemimpinan, Disiplin Kerja, Motivasi, dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Kebudayaan dan Pariwisata Pemerintah Kota Semarang Amara Yulaida Fitria; Artha Febriana; Sih Darmi Astuti; Nanda Adhi Purusa
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.v6i1.10615

Abstract

The purpose of this research is to examine how the leadership, work discipline, motivation, and environment of the Semarang City Culture and Tourism Office affect the performance of its workers. The researchers in this study used a quantitative method, gathering data via interviews and questionnaires. The study used a saturation sampling method. Information was gathered from 69 respondents. The data was analyzed using Smart PLS software, which includes features including hypothesis testing, internal model analysis, and external model analysis. Employee performance was positively affected by leadership style, work discipline, and the work environment, while motivation was shown to have no such impact.

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