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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 469 Documents
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Determinasi Kinerja Kesehatan Nasional di Negara ASEAN: Analisis Panel 2000-2023 Berdasarkan Tingkat Pengangguran, Belanja Pemerintah Sektor Kesehatan, dan Urbanisasi Muhamad Lucky Souma; Dini Khaerina Azahra; Rifa Naila Rizki; Daffa Shafwan Aksan; Melva Firdhian Nabillah; Fitri Amalia
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.v6i2.9530

Abstract

This study examines the determinants of national health performance in 10 ASEAN countries from 2000 to 2023 using panel data regression. Life expectancy serves as the primary indicator of health outcomes, while the independent variables include unemployment, government health expenditure, urbanization, and GDP per capita. Model specification tests indicate that the Fixed Effects model is more consistent; however, the presence of heteroskedasticity makes the Feasible Generalized Least Squares (FGLS) approach more appropriate for interpretation. The findings show that unemployment has a significant negative effect on life expectancy, whereas government health expenditure, urbanization, and GDP per capita have significant positive effects. These results highlight the importance of macroeconomic conditions, public spending capacity, and demographic dynamics in shaping health outcomes across ASEAN countries. The study provides empirical evidence that strengthening labor markets, increasing investment in the health sector, and managing urbanization effectively are essential to improving health performance and reducing disparities within the region.
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Rumah pada PT Baruga Asrinusa Development Nurul Ramadhani; Andi Mappatompo; Aulia Aulia
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.v6i2.9536

Abstract

This study aims to determine the effect of the marketing mix consisting of product, price, location, and promotion on home purchasing decisions at PT Baruga Asrinusa Development. The background of the study is based on the importance of marketing strategies in the competitive property industry, so companies need to understand the factors that influence consumers before making purchasing decisions. This study uses a quantitative approach with an associative research type. The sample consisted of 190 respondents who were consumers of PT Baruga Asrinusa Development, with an incidental sampling technique. Data were obtained through questionnaires and analyzed using multiple linear regression through SPSS version 25. The results of the study indicate that partially, the variables of product, price, location, and promotion have a positive and significant effect on home purchasing decisions. The coefficient value of each variable is 0.165 for product, 0.180 for price, 0.192 for location, and 0.292 for promotion, where promotion has the greatest influence. In addition, the results of the F test indicate that the four variables simultaneously also have a positive and significant effect. Overall, this study confirms that product development, appropriate pricing, strategic location selection, and effective promotion are marketing strategies that can increase consumer purchasing decisions.
Pengaruh Pelatihan Kerja, Motivasi Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Morich Indo Fashion Kabupaten Semarang Wildan Muharram; Robby Andika Kusumajaya
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.v6i2.9547

Abstract

This study aims to analyze the influence of job training, work motivation, and work discipline on employee performance at PT. Morich Indo Fashion, Semarang Regency. Data was collected using a 5-point Likert scale questionnaire from 90 employees selected through purposive sampling. Data analysis was performed using multiple linear regression and hypothesis testing (t-test and F-test) with SPSS version 25 software. The results reveal that partially, the three independent variables job training (β=0.230; p=0.017), work motivation (β=0.309; p=0.001), and work discipline (β=0.410; p=0.000) have a positive and significant effect on employee performance. Simultaneously, these three variables also have a significant combined effect (F=188.489; p=0.000), with a coefficient of determination of 86.3%. These findings confirm that improvements in training, motivation, and discipline collectively explain a large portion of the variation in enhancing employee performance in the garment manufacturing company. This study recommends that the company focus its resources more on developing sustainable training programs, effective motivational systems, and consistent enforcement of work discipline to optimize human resource performance.
Analisis Pemilihan Smartphone Dikalangan Mahasiswa Generasi Z Kota Bandung Menggunakan Pendekatan AHP (Analytical Hierarchy Process) Imanuel Christiawan Prasetyo; Nenden Septihani; Mutiara Handayani; Yani Iriani
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.v6i2.9693

Abstract

The rapid growth of smartphone usage in Indonesia, particularly among Generation Z students in Bandung amid a 15.5% market expansion in 2024, underscores diverse preferences influenced by lifestyle and multitasking needs. This study aims to identify priority smartphone specifications using the Analytical Hierarchy Process (AHP). Employing a mixed-methods approach, it surveys a purposive sample of 30 Generation Z students via structured questionnaires and in-depth interviews. Instruments include pairwise comparison matrices analyzed in Microsoft Excel for priority weights and consistency ratios (CR ≤ 0.1). Results reveal camera as the top criterion (priority 0.47), with sub-criteria priorities: cashback (0.49), resolution (0.49), fast charging (0.44), large internal storage (0.48), and iPhone brand (0.39). These findings conclude that producers should prioritize camera enhancements and promotional incentives to align with Generation Z demands, informing targeted production strategies.
Analisis Kualitas Pelayanan Perpustakaan Berbasis LibQUAL untuk Mengukur Kepuasan Pengunjung dengan Metode Exploratory Factor Analysis (EFA): Studi Kasus Perpustakaan Kota Jakarta Muhammad Dimas Sudirman; Nadia Mumtaz Prasetyo; Michelle Kanto; Jakaria Jakaria
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.v6i2.9749

Abstract

This study aims to evaluate the service quality of the Jakarta City Library using an instrument adapted from the LibQUAL model to describe key service-quality dimensions related to visitor satisfaction. The research applies a quantitative approach by collecting data through questionnaires distributed to library users. Data analysis includes tests of sampling adequacy and correlation suitability using the Kaiser–Meyer–Olkin (KMO) measure and Bartlett’s Test of Sphericity, reliability testing, and exploratory factor analysis using Exploratory Factor Analysis (EFA) with Principal Component Analysis (PCA) extraction and Varimax rotation. The findings indicate that the data are highly suitable for factor analysis. The instrument also demonstrates strong reliability, and all indicators meet validity and internal consistency criteria for measuring the intended construct. Based on the EFA results, two main factors emerge and explain the data structure satisfactorily. The first factor is interpreted as Service Quality and Information Access, encompassing empathy, responsiveness, assurance, reliability, ease of access, independent information seeking, and the support of information technology facilities. The second factor is interpreted as Library Comfort and Physical Environment, reflecting the availability and adequacy of collections, the condition of physical facilities, and a learning-friendly atmosphere that supports user activities. These results suggest that the identified factor structure has a strong empirical basis and can serve as a reference for formulating strategies to improve service quality and enhance the library environment in order to maintain visitor satisfaction and loyalty.
Efektivitas Promosi dan Keragaman Produk terhadap Keputusan Pembelian Konsumen Aufa Nakia Chayyu Ashiil; Idah Kusuma Dewi
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.v6i2.9773

Abstract

This study aims to analyze the influence of promotion and product diversity on consumers’ purchasing decisions at the culinary business Lika Liku Semarang. Increasingly intense competition in the culinary industry requires business actors to develop effective marketing strategies. The research employs a quantitative approach, with data collected through questionnaires distributed to consumers of Lika Liku Semarang. Data analysis was conducted using multiple linear regression to examine the effects of the independent variables on the dependent variable. The results indicate that promotion has a positive and significant effect on purchasing decisions. Meanwhile, product diversity does not have a significant effect on purchasing decisions. However, simultaneously, both variables have a significant influence on purchasing decisions. These findings suggest that promotional strategies are the dominant factor in driving consumers’ purchasing decisions, while product diversity functions as a supporting factor that complements the attractiveness of promotion.
Pengaruh Beban Kerja, Konflik Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Pada PT. Ara Shoes Indonesia Kabupaten Semarang Fajar Riyani; Robby Andika Kusumajaya
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.v6i2.9775

Abstract

Employee performance is a strategic factor in determining organizational success, particularly in the manufacturing sector, which requires high levels of productivity and work accuracy. This study aims to analyze the effect of workload, work conflict, and work stress on employee performance at PT Ara Shoes Indonesia, Semarang Regency. This research employs a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to 85 respondents selected using purposive sampling. Data analysis was conducted using SPSS version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that workload, work conflict, and work stress have a significant effect on employee performance, both partially and simultaneously. Workload that exceeds employees’ capacity tends to reduce work effectiveness, while poorly managed work conflict negatively affects the quality of work relationships and productivity. Excessive work stress is also proven to influence employees’ psychological conditions, which in turn leads to a decline in performance. These findings emphasize the importance of comprehensive human resource management through appropriate workload adjustment, constructive conflict management, and effective control of work stress in order to enhance employee performance sustainably.
Pengaruh Media Sosial Terhadap Loneliness yang Dimediasi Fear Of Missing Out pada Kalangan Generasi Z di Era Digital Hunaydah Hunaydah; Ries Wulandari
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.v6i2.9800

Abstract

The rapid development of digital technology has made social media an inseparable part of Generation Z’s daily life. High intensity of social media use is often associated with various psychological impacts, such as Fear of Missing Out (FOMO) and loneliness. This study aims to analyze the effect of social media use on the level of Fear of Missing Out (FOMO), identify the influence of loneliness on FOMO, and examine the direct effect of social media use on loneliness among Generation Z. In addition, this study seeks to explain the role of FOMO as a mediating variable in the relationship between social media use and loneliness in the digital era, which is increasingly influenced by technological advancements and artificial intelligence (AI). This research employs a quantitative approach using a case study method involving Generation Z individuals residing in the Bogor area and its surroundings. Data were collected through the distribution of online questionnaires to respondents who met the criteria of Generation Z age range and active social media usage. The collected data were analyzed using SmartPLS 4.0 software with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach to examine both direct and indirect relationships among the research variables. The results indicate that social media use has a positive and significant effect on Fear of Missing Out (FOMO) among Generation Z. Furthermore, loneliness is also proven to have a positive and significant effect on FOMO. However, social media use does not have a significant effect on loneliness. Additionally, FOMO does not function as a mediating variable in the relationship between social media use and loneliness. These findings suggest that FOMO is more strongly influenced by the intensity of social media use and individuals’ emotional conditions, but it does not serve as a key link between social media use and feelings of loneliness. This study is expected to provide theoretical and practical contributions to understanding the psychological dynamics of Generation Z in the digital era.
The Tren dan Determinan Kepatuhan Pajak: Sebuah Literature Review atas Artikel Terindeks Scopus 2024-2025 Oom Sri Hendari; Fitriana Fitriana; Rachmat Agus Santoso
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.v6i2.10013

Abstract

This study aims to map trends, determinants, and research gaps on tax compliance using a Structured Literature Review approach of 15 Scopus-indexed articles. The main problem of this study is the lack of a comprehensive synthesis that integrates research developments, determinants of tax compliance, and opportunities for further research within a structured analytical framework. The research method was carried out through article identification, variable extraction, thematic grouping, and narrative synthesis based on four main clusters: economics and regulation, psychology and behavior, technology and digitalization, and governance and trust. The results show a shift in research focus from a traditional economic approach to an integration of behavioral factors and tax digitalization. The literature synthesis indicates that tax compliance is multidimensional and influenced by the interaction between taxpayer characteristics, the quality of fiscal governance, and technology adoption. This study also identified phenomenon gaps, research gaps, and theory gaps, particularly in the context of developing countries and the MSME sector. This study concludes that there is still ample opportunity for further research to develop a more integrative and contextual model of tax compliance.
Analisis Performa Dies Blank pada CV. ABC Menggunakan Metode Overall Equipment Effectiveness (Oee) dan Failure Mode and Effect Analysis (FMEA) Nenden Septihani; Elvira Firdayanti; Imanuel Christiawan Prasetyo; Tiaradia Ihsan
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.v6i2.10059

Abstract

CV. ABC, a tier-3 metal component manufacturer for motorcycles, faces productivity decline due to frequent blank die failures in seat lock plate production, exacerbated by conventional machines and material variations like SPHC and SK85. This study aims to analyze blank die performance and identify critical failure causes using Overall Equipment Effectiveness (OEE), Fishbone Diagram, and Failure Mode and Effect Analysis (FMEA). Employing a quantitative descriptive case study design, the population comprised all blank die operations in October, with a purposive sample of 24 workdays (one shift, 10 hours/day). Instruments included observation sheets for production data and semi-structured interviews; analysis involved OEE calculations, root cause mapping, and RPN computation. Results show OEE at 75.55% (below Nakajima's 85% standard), with availability 90.91%, performance 87.72%, quality 94.73%, and downtime losses of 8,820 units. Fishbone analysis revealed six failure aspects, while FMEA prioritized punch dies (RPN 360), dies (288), and punch piercing (256). In conclusion, focused maintenance on critical components will enhance productivity and replicability in similar industries.

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