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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 Pengungkapan CSR, Likuiditas dan Pertumbuhan Penjualan terhadap Kinerja Keuangan Perusahaan Najwa Putri Maharani; Aina Zahra Parinduri
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.v6i2.10543

Abstract

This study analyzes the effect of Corporate Social Responsibility (CSR) disclosure, liquidity, and sales growth on the financial performance of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 120 observations selected using purposive sampling. Secondary data were obtained from annual reports and financial statements. Panel data analysis was conducted using EViews, with outlier treatment applied to reduce bias from extreme values. The results indicate that CSR disclosure has no significant effect on financial performance, suggesting that CSR activities do not directly enhance short-term profitability. Liquidity has a negative effect on financial performance, indicating inefficient use of excess current assets. In contrast, sales growth has a positive and significant effect on financial performance, confirming that increased sales contribute to improved corporate profitability.
Pengaruh Brand Image, Kualitas Produk dan Gaya Hidup terhadap Keputusan Pembelian Produk Eiger Kota Surakarta Dewi Lestari; Asnawi Hidayat; Titin Hargyatni; Pemilia Sulistyowati
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.v6i2.10545

Abstract

every purpose this study is investigate every influence of brand image in every decision to buy Eiger products in Surakarta City, every influence of product quality in every decision to buy Eiger products in Surakarta City, every influence of lifestyle in every decision to buy Eiger products in Surakarta City, also every combined influence of lifestyle, product quality, also brand image. This quantitative investigation's sample size was 70 respondents. A multiple linear regression analysis was conducted with IBM SPSS Statistics. Results of this study show that lifestyle has significant impact every decision to buy Eiger products in Surakarta City, that brand image has positive also significant impact every decision to buy Eiger products in Surakarta City, that product quality has significant impact every decision to buy Eiger products in Surakarta City, also that lifestyle, product quality, also brand image all have an impact every decision to buy Eiger products in Surakarta City at every same time.
Pengaruh Literasi Keuangan Digital dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan Pribadi Generasi Z di STIEPARI Semarang Intan Purnama Halawa; Bayu Ade Prabowo
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.v6i2.10686

Abstract

Generation Z students, as digital natives, face unique challenges in personal financial management amid rapid digital financial service growth. This study examines the influence of digital financial literacy and lifestyle on personal financial management behavior among Generation Z students at STIEPARI Semarang. Using a quantitative causal approach with census sampling technique, data were collected from 29 respondents through structured questionnaires distributed online during January 19–22, 2026. Multiple linear regression analysis reveals that digital financial literacy has a significant positive effect on personal financial management behavior (β = 1.180, t = 4.991, p < 0.001), while lifestyle does not significantly influence financial management behavior (β = −0.102, t = −0.503, p = 0.619). Simultaneously, both variables significantly affect personal financial management behavior (F = 29.670, p < 0.001) with an R² of 69.5%, indicating a strong predictive model. These findings confirm the Theory of Planned Behavior and Financial Literacy Theory in the digital context, demonstrating that digital financial literacy is the dominant factor shaping Generation Z's financial management behavior. A key theoretical contribution is the confirmation that digital competency extends traditional financial literacy frameworks, while the practical contribution lies in evidence-based recommendations for curriculum integration in small private higher education institutions. Research limitations include small sample size (n = 29) and high multicollinearity between independent variables, suggesting future research should expand samples across multiple institutions and incorporate moderating variables such as financial attitude and financial self-efficacy.
Evaluasi UI (User Interface) dan UX (User Experience) Untuk Menganalisis Kepuasan Pengguna Pada XYZZ Yusran Bin Acho; Agung Panji Sasmito; Deddy Rudhistiar
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.v6i2.10769

Abstract

This study aims to analyze the influence of User Interface (UI) and User Experience (UX) on user satisfaction of the Xyzz application among Generation Z in the Greater Malang area. This research employs a quantitative approach with an associative design, involving 130 respondents aged 17–30 who have used the application at least once. Data were collected through questionnaires and analyzed using multiple linear regression, preceded by instrument testing and classical assumption tests. The results indicate that both UI and UX have a positive and significant effect on user satisfaction, both partially and simultaneously. The coefficient of determination shows that a substantial proportion of the variance in user satisfaction can be explained by UI and UX, with UX emerging as the most dominant variable.
Pengaruh Tingkat Partisipasi Angkatan Kerja dan Penanaman Modal Asing Terhadap Produktivitas Tenaga Kerja Sektor Jasa ASEAN-5 Nurdiya Khairani Awwaliyyah
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.v6i2.11011

Abstract

The service sector has an increasingly strategic role in encouraging economic growth in the ASEAN region, so that labor productivity is an important indicator in assessing economic performance and competitiveness. However, differences in participation and foreign investment flows still affect productivity achievements between countries. This study aims to examine the effect of Labor Force Participation Rate (LFPR) and Foreign Direct Investment (FDI) on labor productivity in the service sector in ASEAN-5 countries (Indonesia, Malaysia, Philippines, Singapore, and Thailand) during the period 2000–2023. Secondary data collected from the World Bank are analyzed using a panel data regression approach based on the Fixed Effect Model (FEM). The regression analysis demonstrates that both LFPR and FDI positively and significantly influence labor productivity in the service sector both partially and simultaneously. The results reveal that the increase in labor force participation reflects a more optimal utilization of the productive age workforce, while FDI contributes through capital flows, technology transfer, and improvement of managerial practices channeled through labor. Thus, the study reveals that reinforcing employment policies and enhancing the quality of foreign investment are key drivers of service sector productivity in the ASEAN-5 region.
Peran Self-efficacy dan Internship Experience terhadap Job Readiness melalui Work Interest pada Mahasiswa Tingkat Akhir Anggraini Putri Widyastuti; Hertiana Ikasari; Diana Aqmala; Awanis Linati Haziroh
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.v6i2.11056

Abstract

This study aims to analyze the effect of work experience and Self-efficacy on work readiness with Work Interest as a mediating variable among final-year students of the Faculty of Economics and Business, Dian Nuswantoro University. This study uses a quantitative approach with a causal associative design. Data were obtained through a closed-ended questionnaire using a five-point Likert scale distributed to 112 respondents according to multivariate sampling criteria, then analyzed using SEM-PLS through SmartPLS 4.1.1.6. The results revealed that Self- efficacy and work experience had a positive and significant effect on Work Interest, with Mastery experience and culture as the dominant indicators. Work Interest was also found to increase Job Readiness, particularly through aspiration, while internship experience had a direct effect through relevance. Conversely, Self- efficacy had no direct effect on Job Readiness because the confidence indicator was relatively weak. However, Work Interest was found to be a significant mediator between Self- efficacy and work experience with Job Readiness, confirming the important role of Work Interest in increasing the Job Readiness of final-year students.
Analisis Perbandingan Model Springate, Grover dan Fulmer dalam Memprediksi Financial Distress pada PT Smartfren Telecom Tbk Periode 2020-2024 Risma Nur Khasanah; Carmidah Carmidah; Era Yudistira; Lella Anita
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.v6i2.11059

Abstract

This study aims to analyze the financial distress conditions and compare the accuracy levels of the Springate, Grover and Fulmer models at PT Smartfren Telecom Tbk during the 2020–2024 period. The research methodology used is descriptive quantitative with secondary data in the form of the company's annual financial reports. The analysis method is carried out by applying financial ratios to the bankruptcy prediction model formula and comparing the results with the company's actual conditions to assess the level of prediction accuracy. The findings indicate that company needs to control the use of debt in financing investments, as well as increase the effectiveness of investment asset utilization in order to generate sustainable income and profits. Then based on the prediction results, the Springate and Fulmer models consistently classify companies in financial distress conditions in the 2020-2024 period, while the Grover model shows a grey area category in 2023. So in terms of accuracy levels, the Springate and Fulmer models have a higher accuracy level of 80% compared to the Grover model with an accuracy level of only 60%. These findings indicate that the Springate and Fulmer models are more reliable for use as an early warning system in detecting potential financial distress in telecommunications sector companies.
Pengaruh Internship Experience dan Learning Culture Terhadap Career Development Melalui Employee Adaptability Sebagai Variabel Intervening Yudha Arya Finanda; Lutfi Nurcholis
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.v6i2.11429

Abstract

Changing competency demands require Generation Z to develop adaptive career readiness. This study analyzes the influence of Internship Experience and Learning Culture on Career Development, with adaptability as a mediating variable. Grounded in experiential learning, learning organization, and work adaptation theories, this quantitative study uses Likert-scale questionnaires and is analyzed with SEM-PLS. The results show that both variables positively affect Career Development and enhance adaptability, which also mediates the relationship, highlighting the importance of practical experience and a supportive learning environment.
Peran Mediasi Financial Behavior: Income, Financial Literacy, dan Digital Literacy terhadap Investment Decisions pada Generasi Z di Kota Semarang Izha Rachma Navila; Fakhmi Zakaria; Dwi Eko Waluyo; Dian Prawitasari
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.v6i2.11538

Abstract

Although 55.07% of capital market investors are under 30 years old and IMDI in Semarang City is very high (58.59), approximately 20-30% of Generation Z still demonstrate suboptimal levels of financial literacy, digital literacy, financial behavior, and investment decision making. This study aims to analyze the influence of income, financial literacy, and digital literacy on investment decisions with financial behavior as a mediating variable among Generation Z in Semarang City. The research method used a quantitative approach with purposive sampling of 115 respondents and was analyzed using PLS-SEM through SmartPLS 4.0. The results show that financial literacy and digital literacy have a significant positive effect on financial behavior and investment decisions, financial behavior has a significant positive effect on investment decisions, and is able to mediate the influence of financial literacy and digital literacy, but income has no effect either directly or through the mediation of financial behavior.

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