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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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Integrasi Psikologi Trading, Manajemen Keuangan, dan Manajemen Risiko dalam Pendidikan Finansial: Pendekatan Teoritis untuk Optimalisasi Hasil Perdagangan Jangka Panjang Siti Harwianti Santoso; Surya Danang; Fitayantri Tamau; Zerah Elisa Derek
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.v6i1.10760

Abstract

This study aims to examine long-term trading performance in financial markets by focusing on the role of risk management, financial management, and trading psychology as the main objects of analysis. The research problem arises from the limitations of technical and fundamental analysis in explaining sustainable trading performance, highlighting the need for an integrative perspective grounded in behavioral finance and management theory. The proposed method employs a conceptual approach through a systematic synthesis of recent empirical and theoretical studies published between 2020 and 2025. The findings indicate that structured risk mitigation, disciplined capital management, and effective emotional control in decision-making are closely interconnected and jointly contribute to improving the resilience and consistency of trading outcomes. The synthesis of the main ideas emphasizes that behavioral and managerial factors play a critical role in sustaining long-term trading strategies. In conclusion, the integration of risk management, financial management, and trading psychology constitutes a fundamental framework for achieving sustainable and adaptive trading performance in dynamic financial markets.
Pengaruh Literasi Keuangan, Gaya Hidup dan Pendapatan Terhadap Pengelolaan Keuangan Keluarga Dengan Kontrol Diri Sebagai Variabel Moderasi pada Guru SMPN di Kecamatan Tewah Jelly Beatrika; Usup Riassy Christa; Agustina Muliyani; Rita Sarlawa
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.v6i1.10878

Abstract

This study analyzes the influence of financial literacy, lifestyle, and income on family financial management with self-control as a moderating variable among public junior high school teachers in Tewah District. A quantitative method was employed by collecting data through questionnaire distribution and analyzing it using SmartPLS 4.0. The results show that financial literacy, lifestyle, and income have a positive and significant effect on family financial management, and self-control moderates the effect of financial literacy, but does not moderate the effects of lifestyle and income. This conclusion highlights the importance of improving financial literacy and strengthening self-control to promote more effective and sustainable household financial management.
Pengaruh Pengelolaan Uang Saku, Gaya Hidup dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa dengan Literasi Keuangan Sebagai Variabel Moderasi Sarlince Sandy Mauk; Maximus Leonardo Taolin; Dionisious Alupan
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.v6i1.10909

Abstract

This study examines the consumptive behavior of students in the Management Study Program, Faculty of Economics and Business, Universitas Timor, who are in the transitional phase toward financial independence. The research investigates the effects of pocket money management, lifestyle, and self-control on students’ consumptive behavior, as well as the role of financial literacy as a moderating variable. The study aims to identify causal relationships among variables and develop an empirical model of students’ consumptive behavior. A quantitative approach was employed, using a survey of 287 students selected through purposive sampling, and analyzed with Moderated Regression Analysis (MRA). The results indicate that pocket money management, lifestyle, and self-control have a positive and significant effect on students’ consumptive behavior. Furthermore, financial literacy significantly moderates these relationships, strengthening the effects of pocket money management and self-control, as well as enhancing the influence of lifestyle on consumptive behavior, enabling non-essential consumption to be more planned and controlled. These findings suggest that even students with good financial management and self-control may still engage in consumptive behavior, but it occurs within controlled limits due to financial literacy. The study concludes that financial literacy plays a strategic role in shaping students’ consumption patterns, both as a reinforcement for pocket money management and self-control and as a regulator of lifestyle influence. The findings contribute to the development of an empirical model of students’ consumptive behavior and provide recommendations for educational institutions in designing effective financial literacy programs.
The Mediating Effect of Brand Equity on Purchase Intention in E-commerce: The Role of E-WOM, Social Media Market-ing, Brand Image, and Knowledge Fendy Cuandra; Justin Justin; Isnaini Nuzula Agustin; Lily Purwianti; Stefhani Susanto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : 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.v6i2.10446

Abstract

This study discusses the mediating role of brand equity variables on the relationship between electronic word of mouth, social media marketing, brand image, and brand knowledge variables on purchase intention in the context of e-commerce platforms. This study utilizes smart pls 3 to analyze 384 data that have been collected through google form. There are results from the study in the form of the mediating effect of brand equity on electronic word of mouth and social media marketing on purchase intention does not provide a significant influence, but electronic word of mouth, social media marketing, brand image, and brand knowledge have a significant influence on brand equity which will then provide a significant influence on purchase intention from brand equity. This study adopts the theory of planned behavior as the grand theory to discuss these variables which makes this study novelty. In order to remain competitive within the e-commerce industry, businesses must enhance electronic word of mouth, social media marketing, brand image, and brand knowledge. These efforts play a role in enhancing brand equity, which in turn influences consumer attitudes and habits, resulting to increased purchase intention and shopping activity on the e-commerce platform.
The Influence of Financial Knowledge And Income On Financial Management Behavior with Financial Confidence as a Mediating Variabel from an Islamic Business Ethics Perspective: (A Study of Generation Z Employees in Bandar Lampung) Aldo Faturizki; Vicky F Sanjaya; Yulistia Devi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : 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.v6i2.10672

Abstract

This study aims to analyze the influence of financial knowledge and income on financial management behavior with financial confidence as a mediating variable on Generation Z employees in Bandar Lampung. Using a quantitative approach, data were collected from 70 respondents through questionnaires and analyzed using SmartPLS4. The results show that financial knowledge has a positive and significant effect on financial management behavior, as well as on income In addition, financial confidence also has a significant effect on financial management behavior, and partially mediates the relationship between financial knowledge and income on financial management behavior. This study provides important implications for Islamic business ethics.
Peran Profitabilitas (ROA) dalam Memoderasi Hubungan Struktur Modal (DER) dan Ukuran Perusahaan (SIZE) terhadap Nilai Perusahaan (PBV)Sektor Properti & Real Estate di BEI 2020-2024 Puteri Kusuma Dewi; Diana Puspitasari; Dwi Eko Waluyo; Vicky Oktavia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : 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.v6i2.11032

Abstract

This study evaluates the impact of capital structure (DER), company size (SIZE), and profitability (ROA) on firm value (PBV), while also examining the moderating role of ROA in the relationship between capital structure, company size, and firm value within the Indonesian property and real estate sector for the 2020–2024 period. Using panel data regression, the results indicate that DER, SIZE, and ROA each have a significant positive effect on firm value. Furthermore, ROA is proven to strengthen the influence of both capital structure and company size in enhancing firm value. These findings support Signaling Theory and Trade-Off Theory, confirming that efficient capital management and large company scale serve as positive signals for investors in the post-pandemic era. Practically, the results suggest that investors prioritize profitability as a key determinant when assessing investment prospects in the property sector.
Peran Struktur Modal dan Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Sektor Transportasi Fina Putri Handayani; Ariati Anomsari; Agus Prayitno; Suhita Whini Setyahuni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : 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.v6i2.11033

Abstract

The objective of this study is to evaluate the impact of capital structure (DER) and liquidity (CR) on company value (PBV) in the transportation sector listed on the Indonesian Stock Exchange (IDX) during the period 2019-2024 and to analyze the role of return on assets (ROA) as a mediating variable. This study used panel data regression analysis using EViews 13 software. The study population consisted of 62 companies in the transportation sector whose shares are listed on the Indonesian Stock Exchange. The sample consisted of 26 companies selected through purposive sampling. The study period was 2019-2024. This study demonstrates that DER and CR have no effect on ROA. Furthermore, it found that DER and CR significantly affect PBV, while ROA has no effect. Sobel testing also showed that ROA does not mediate the impact of DER and CR on PBV. The novelty of this study lies in its finding that profit does not play a mediating role between financial structure and liquidity that affects a company’s market value. The study results indicate that financial structure and liquidity management play a more significant role than profit in increasing company value in the transportation sector. Therefore, these may be key factors for managers and investors in making financial decisions.

Page 44 of 44 | Total Record : 437

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