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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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Pengaruh Keterbukaan Ekonomi Dan Ketahanan Eksternal Terhadap Volatilitas Nilai Tukar Rupiah Dwi Artiaty Nasution; Tri Kunawangsih P
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.v6i2.10074

Abstract

This study aims to examine the effects of economic openness and external resilience on the volatility of the Indonesian Rupiah–US Dollar exchange rate. Economic openness is represented by trade openness and foreign direct investment (FDI), while external resilience is proxied by foreign exchange reserves. In addition, the study investigates the moderating role of foreign exchange reserves in the relationship between economic openness and exchange rate volatility. The research adopts a quantitative descriptive approach using annual time-series data covering the period from 1997 to 2024. The variables analyzed include Rupiah–USD exchange rate volatility, trade openness, foreign direct investment, and foreign exchange reserves. The empirical analysis is conducted using an Ordinary Least Squares (OLS) regression model with an autoregressive AR(1) structure to address the persistence commonly observed in exchange rate volatility. The estimation results indicate that trade openness, foreign direct investment, and foreign exchange reserves individually contribute to reducing exchange rate volatility in Indonesia. These findings suggest that greater economic integration and stronger external buffers play a role in enhancing exchange rate stability. However, the interaction term analysis reveals that foreign exchange reserves do not consistently strengthen the stabilizing effects of economic openness. Under certain external conditions, foreign exchange reserves may instead amplify exchange rate volatility, reflecting the complex dynamics between economic openness and external buffer policies. The results provide important policy implications for managing economic openness and foreign exchange reserves to maintain exchange rate stability in Indonesia.
Makna dan Peran Customer Relationship Management (CRM) dalam Membangun Loyalitas Pelanggan Sebuah Studi Kualitatif Muhammad Salka Falwaguna; Elvira Firdayanti; Hersa Ridwan Firdaus; 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.v6i2.10164

Abstract

In the digital era characterized by intense business competition, Customer Relationship Management (CRM) has evolved from a transactional approach to a relational strategy that emphasizes building customer trust and loyalty through personalized experiences. This qualitative study employed a literature review approach to examine the meaning and role of CRM in fostering customer loyalty within Indonesia's service sector. The study population consisted of credible publications published between 2021 and 2025 and indexed in Scopus and Google Scholar. A purposive sampling technique was applied to select more than 20 peer-reviewed sources. The research instruments included a structured literature search protocol and a thematic analysis matrix, while the data were analyzed using descriptive qualitative synthesis supported by triangulation. The findings indicate that CRM functions as a holistic relational philosophy that enhances customer loyalty through personalization (90%), effective data management (88%), and superior customer experience (95%). CRM implementation has proven effective across various service industries, including banking, retail, hospitality, e-commerce, telecommunications, and the automotive sector. Critical success factors include strong management commitment and a customer-centric organizational culture. The study concludes that the integration of CRM contributes to sustainable business profitability. Future research is recommended to incorporate primary data from micro, small, and medium-sized enterprises (MSMEs) to provide more comprehensive empirical evidence.
Fenomena Crowding-Out, Overshooting, dan Ketidakpastian Institusi: Dampak Dinamis pada Pasar Saham Indonesia Ilham Wahyu Firmansyah; Syofriza Syofyan
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.v6i2.10263

Abstract

This study rigorously examines the dynamic effects of fiscal policy, monetary policy, and institutional quality on the performance of the Indonesian stock market in both the short run and the long run. Fiscal policy is represented by government revenue, government expenditure, and central government debt, while monetary policy is proxied by the interest rate, exchange rate, and broad money supply (M2). Institutional quality is captured by the Worldwide Governance Indicators (WGI). The analysis employs a quantitative approach using quarterly time-series data spanning from Q1 2010 to Q4 2024. To investigate long-run relationships and short-run adjustment dynamics among the variables, this study applies the Autoregressive Distributed Lag (ARDL) Bounds Testing Approach, which is well suited for variables with mixed orders of integration.  The empirical results confirm the existence of a robust long-run cointegration relationship between macroeconomic policies, institutional factors, and stock market performance. In the long run, central government debt, government expenditure, and exchange rate depreciation exert a significant negative impact on the stock market, supporting the crowding-out hypothesis and highlighting Indonesia’s vulnerability to external shocks. In contrast, government revenue and M2 have a statistically significant positive effect, indicating the importance of fiscal capacity and market liquidity in supporting stock market growth. Interest rates and inflation are found to be insignificant, suggesting that investors place greater emphasis on liquidity conditions and exchange rate stability rather than conventional price-based policy instruments. Short-run dynamics reveal a strong and rapid error-correction mechanism, indicating swift market adjustments that occasionally exhibit overshooting behavior. Furthermore, the WGI variable displays pronounced oscillatory effects, reflecting uncertainty premiums and investor learning in response to institutional quality changes.
The effect of Work Stress, Job Satisfaction, and Perceived Alternative Employment Opportunities on Turnover Intention Ferdinandus Constantio S; Wilson Bangun
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.v6i2.10312

Abstract

This study aims to analyze the influence of perceived alternative employment opportunities (PAEO), job stress, and job satisfaction on turnover intention among employees of Company X, one of the largest distribution companies in Indonesia. The issue of employee turnover in this company is quite significant, with data showing thousands of resignations between 2008 and 2024, primarily due to employees moving to other companies or starting their own businesses. This research employs a quantitative approach using a survey method involving 263  employees in the southern region of West Java, calculated by Issac and Michael formula and taken by statified random sampling technique. Data are collected using a seven-point Likert scale questionnaire and analyzed using a covariance-based structural equation modeling (CBSEM) approach. The results of this study are expected to test three main hypotheses: (1) PAEO has a positive effect on turnover intention, (2) job stress has a positive effect on turnover intention, and (3) job satisfaction can reduce turnover intention. These findings are expected to strengthen the literature on human resource management, particularly in efforts to reduce turnover rates through strategies to increase job satisfaction and manage stress, as well as to address employees’ perceptions of external employment opportunities. FMCG Company’s management can utilize the practical implications of this research to formulate more effective employee retention policies.
Analisis Sistem Informasi Akuntansi dalam Penawaran Shopee Flash Sale dan Shopee Paylater Terhadap Perilaku Impulsive Buying pada Generasi Z Aswani Mentari Pratista; Diana Airawaty
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.v6i2.10317

Abstract

The rapid growth of e-commerce in Indonesia, led by Shopee, has intensified impulsive buying among Generation Z through features like Flash Sale and PayLater, supported by Accounting Information Systems (AIS). This study aims to analyze AIS implementation in these offers and their partial/simultaneous impact on impulsive buying behavior. Employing a quantitative approach, purposive sampling targeted 100 active Shopee users (Gen Z, born 1997-2008) in Central Java and Yogyakarta. Data from Likert-scale questionnaires were analyzed via SPSS multiple linear regression, including validity/reliability tests, classical assumptions, t-test, F-test, and R². Results reveal Flash Sale (β=0.927, t=3.601, p=0.001) and PayLater (β=0.304, t=2.362, p=0.020) significantly influence impulsive buying both partially and simultaneously (F p=0.000), with R²=36.5%. In conclusion, while AIS enhances real-time efficiency, other factors explain 63.5% variance; Shopee should promote ethical marketing and financial literacy.
Pengaruh Efisiensi Modal Kerja, Likuiditas, dan Pengelolaan Piutang Usaha Terhadap Rentabilitas pada Perusahaan Sektor Industrial yang Terdaftar di BEI Periode 2022-2024 Hilda Tria Mauliddyah; Hetty Muniroh
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.v6i2.10325

Abstract

This study aims to analyze the effect of working capital efficiency, liquidity, and accounts receivable management on profitability in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. The research uses a quantitative methode with multiple linear regression analysis. The population consists of 63 industrial sector companies listed on the Indonesia Stock Exchange (IDX. The sampling technique used purposive sampling and obtained 16 companies as research samples with a total of 48 observations, which became observations after outlier data elimination. This research indicates that working capital efficiency and liquidity have a positive but insignificant effect on profitability, while accounts receivable management has a significant negative effect on profitability. This finding indicates that industrial sector companies have not fully optimized working capital efficiency and liquidity to increase profits, while accounts receivable management plays a more significant role in determining the fluctuations in the company’s profitability level. This research is expected to provide input and serve as a investors in assessing the performance of industrial sector companies listed on the Indonesia Stock Exchange (IDX).
Pengaruh Literasi Keuangan, Financial Self-Efficacy, dan Persepsi Risiko Terhadap Minat Penggunaan Pinjaman Online pada Gen Z Pulau Sumbawa Azril Nuraqsya Prana; Hartini Hartini
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.v6i2.10442

Abstract

The rapid development of financial technology has driven an increase in the use of online loans among Generation Z, although these services also carry various risks. This study aims to analyze the influence of financial literacy, Financial Self-Efficacy, and risk perception on the interest in using online loans among Generation Z on Sumbawa Island using a quantitative approach through a survey and multiple linear regression analysis. The results show that, both partially and simultaneously, all three variables have a significant negative effect and account for 22.8% of the variation in interest in using online loans. These findings confirm that improved financial literacy, confidence in managing finances, and risk awareness can reduce interest in using online loans, highlighting the need for ongoing financial education to encourage wiser financial decisions.
Understanding Accounting Phenomena through Actor–Network Theory: A Review of Studies Published Between 2023 and 2025: English Rissa Nadiah Afifah Sembiring; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
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.v6i2.10448

Abstract

This study reviews the application of Actor–Network Theory (ANT) in accounting research published between 2023 and 2025, with the aim of enhancing understanding of accounting phenomena as socio technical practices. A systematic literature review (SLR) was conducted using the PICO (Population, Intervention, Comparison, Outcome) framework to define inclusion criteria and support thematic analysis. The final dataset consists of 33 peer-reviewed articles that were systematically collected and analyzed. The findings indicate a clear predominance of qualitative research methods, including case studies, ethnography, and discourse analysis. The reviewed studies emphasize the relational dynamics between human and non-human actors in accounting processes, illustrating how non-human elements such as information systems, technologies, and organizational infrastructures actively shape accounting practices, organizational tensions, and decision-making outcomes. This review contributes to the accounting literature by synthesizing recent ANT based studies and highlighting opportunities for future research, particularly through the integration of ANT with institutional theory and the use of mixed-method approaches to capture the complexity of contemporary accounting networks.
Pengaruh Profitabilitas, Leverage, dan Risiko Perusahaan terhadap Penghindaran Pajak Sektor Basic Materials Periode 2020-2024 Karina Christanti Victoria Sitorus; Dian Hakip Nurdiansyah; Rizke Wiliyanti
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.v6i2.10517

Abstract

Low tax compliance in Indonesia reflects low tax morale and a lack of incentives for voluntary tax compliance. The purpose of this study is to examine the effect of profitability, leverage, and corporate risk on tax avoidance. The method used is a quantitative method using sec-ondary data obtained from the financial reports of basic material sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Based on purposive sampling, the total sample of this study was 38 observations, with the sample data analysis technique being multiple linear regression. This study concludes that profitability has no effect on tax avoidance, leverage has a positive effect on tax avoidance, and corporate risk has a negative effect on tax avoidance.
Pengaruh Praktik Environment, Social, Governance (ESG) terhadap Nilai Perusahaan dengan Peran Moderasi Media Exposure Raisa Amalia Salsabila; Idrianita Anis
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.v6i2.10542

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) practices on firm value, with media exposure as a moderating variable. The research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and corporate publications of infrastructure companies listed on the main board of the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Firm value is measured using Tobin’s Q, while ESG practices are assessed based on the Triple I Framework, which consists of Intention, Integration, and Implementation. Media exposure is measured through a scoring of positive ESG-related news coverage. The sample comprises 24 companies with a total of 154 observations. Data analysis is conducted using panel data regression with a Fixed Effect Model and Moderated Regression Analysis. The results indicate that ESG practices have a positive and significant effect on firm value. However, media exposure does not have a significant effect on firm value and fails to moderate the relationship between ESG practices and firm value. These findings suggest that firm value is more strongly influenced by the quality and consistency of ESG implementation rather than media intensity, implying that ESG should be viewed as a long-term business strategy rather than merely a communication tool.

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