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Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Published by Lembaga Pengembangan Kinerja Dosen
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 524 Documents
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The Effect of BOPO, NPF, CAR, FDR and CIR on Return on Assets (ROA) at Bank Syariah Indonesia (BSI) Before and After the Merger Deka Harya Dinawati; Sunarto Sunarto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8151

Abstract

The purpose of this research is to determine how the impact of Operational Expenses on Operating Income (BOPO), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Cost to Income Ratio (CIR) affect Return on Assets (ROA) on Bank Syariah Indonesia (BSI) Pre and Post Merger. The merger of Bank BRI Syariah, Bank BNI Syariah, and Bank Syariah Mandiri into BSI in February 2021 aimed to enhance operational efficiency, strengthen capital, and expand the market share of Islamic Banking. However, the debate on the effectiveness of this merger in increasing profitability continues. This study is quantitative in nature, and it employs multiple linear regression analysis alongside a comparative approach to examine the periods before and after the merger, 2017–2020 and 2021–2024, respectively. It was found that in both periods, BOPO adversely impacted ROA significantly and NPF and FDR’s effects before merger became non-significant in the post-merger period while CAR and CIR remained insignificant in both periods. This research adds to the debate on the impact of mergers on Islamic banking performance and informs BSI’s management and policymakers on operational and profitability post-merger targets.
Pengaruh Ukuran Perusahaan, ROA, DER, dan Growth Opportunities Terhadap Kebijakan Dividen pada Perusahaan Pertambangan yang Terdaftar di BEI Alfath Arif Subartha; Kardinal Kardinal; Faradila Meirisa; Trisnadi Wijaya
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8249

Abstract

This study examines the effect of firm size, return on assets (ROA), debt to equity ratio (DER), and growth opportunities on dividend policy in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Despite the strategic role of dividend policy in signaling company performance, empirical results in previous studies have shown inconsistencies. This research aims to address the gap by employing a quantitative approach using multiple linear regression analysis. Secondary data were obtained from the financial statements of 29 mining companies that consistently distributed dividends during the observation period. The results show that firm size and ROA have a positive and significant effect on dividend policy, while DER and growth opportunities have a negative and significant effect. Simultaneously, all independent variables significantly influence dividend policy. These findings support signaling theory and indicate that stable and profitable companies are more likely to distribute dividends, whereas firms with higher debt and growth potential prefer to retain earnings. The study contributes to financial management literature and offers practical implications for investors and corporate managers in formulating dividend strategies.
Implementasi HONO HR Menjadi Faktor yang paling Dominan Meningkatkan Disiplin Kerja Karyawan di Fore Coffee Semarang Sih Darmi Astuti; Marvelino Soeparmo; Hertiana Ikasari; Mochammad Eric S.W
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8340

Abstract

Work discipline is an important aspect in human resource management because it directly impacts the performance, productivity, and competitiveness of an organization. This study aims to analyze the influence of compensation, supervision, and the implementation of the HONO HR system on employee work discipline at Fore Coffee Semarang. Discipline problems such as high absenteeism, low punctuality, and weak procedural compliance are the background of this study. The research method used is a quantitative approach with a sample of 120 respondents. Primary data was obtained by a survey method through a questionnaire. Data analysis used multiple linear regression. The results of the study indicate that the implementation of HONO HR is proven to be the most dominant in improving employee work discipline. The second factor in improving discipline is supervision, and the last factor that influences their work discipline is compensation. The study also confirms that the implementation of a technology based HR information system can improve order, transparency, and employee compliance at Fore Coffee Semarang.
Analysis of Customer Satisfaction Determinants: An Empirical Study in Mey Beauty Salon Desy Wulandari; Siti Kholifah; Edwin Zusrony
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8564

Abstract

This research aims to learn the effect of service quality, price and location toward customer satisfaction in Mey Beauty Salon at Grobogan regency. The study employs an associative research methodology. The subject of this research are the customers Mey Beauty Salon, using purposive sampling method as big as 96 correspondence. Data were collected with the questionnaire method analysed with 1-5 Likert scale. Quantitative analysis was carried out using regression analysis, and analyzed by use of SPSS version 30. The outcomes of this study demonstrated that service quality price and location have partially positive and significant impact on customer satisfaction. Based on simultaneous test, service quality, price and location of Mey Beauty Salon in Grobogan Regency affect customer satisfaction. This study aimed to determine the level of customer satisfaction with the service of Mey Beauty Salon in Grobogan Regency.
Pengaruh Digital Marketing dan Brand Awareness Terhadap Minat Beli pada Usaha Mikro, Kecil, dan Menengah di Kecamatan Gunungpati Kota Semarang Imam Agus Faizal; Myra Andriana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8572

Abstract

This study looks at how digital marketing and brand awareness affect consumers' intentions to buy products from Micro, Small, and Medium Enterprises (MSMEs) in Gunungpati District, Semarang City. MSMEs are important to the national economy but still face challenges in using digital technology to improve their competitiveness. We used a quantitative research approach and gathered data from questionnaires given to 96 respondents who had bought local MSME products. We analyzed the data using multiple linear regression with SPSS to see how each variable affected the results. The findings show that digital marketing positively and significantly impacts consumers' intentions to purchase, while brand awareness also plays a key role in influencing these decisions. Together, these two factors significantly boost purchase intentions, showing that strong digital interaction and brand recognition increase consumer interest in local products. Furthermore, the results indicate that when MSMEs regularly use digital marketing and strengthen their brand visibility, consumers are more likely to buy again and recommend the products to others. Thus, digital marketing and brand awareness are crucial for MSMEs to achieve growth and stay competitive in today's changing business landscape.
Study Literatur Praktik Ekonomi Berunsur Riba dalam Model Transaksi PayLater dan Pinjaman Online (Pinjol) Lukluil Maknun Nursyaputri Kusuma Wardani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8585

Abstract

This study is a literature review examining usury related economic practices in PayLater and online loan (pinjol) transaction models in Indonesia. The phenomenon has expanded alongside rapid fintech growth that enhances financial access but raises ethical and legal issues due to interest, additional fees, and penalties classified as riba under Islamic law. The research aims to identify forms of riba within PayLater and pinjol, assess their compliance with Islamic principles, and formulate policy implications for consumer protection and Islamic finance development. The study employs a systematic review of OJK regulations, MUI fatwas, academic literature, and empirical reports on Indonesia’s fintech practices. Findings reveal that most conventional PayLater and pinjol products contain elements of riba through predetermined interest, late payment penalties, and lack of cost transparency. Furthermore, limited sharia compliant alternatives and low financial literacy exacerbate socioeconomic impacts. The synthesis highlights the necessity of collaboration among regulators, religious authorities, and industry actors to build ethical, riba free digital financing models. In conclusion, strengthening literacy, contractual transparency, and sharia based fintech innovation are essential to achieving a just, ethical, and sustainable financial system.
Analisis Pengaruh Literasi Keuangan dan Gender Terhadap Pengelolaan Keuangan Mahasiswa di Banjarmasin Norfitriani Inayati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8594

Abstract

This research aims to analyze the influence of financial literacy and gender on the financial management of students in Banjarmasin. This research method used a quantitative approach. The sample in this study consists of 300 respondents, including male and female students. The data analysis methods used are T-test and multiple linear regression. The findings of this study indicate that there is no difference in financial management between male and female students. The regression test results show that the variable of financial literacy has a positive and significant effect on students' financial management. And the moderated regression analysis (MRA) shows that gender moderates the relationship between financial literacy and the financial management of students in Banjarmasin.
Peran Pengembangan Sumber Daya Manusia, Inovasi Kuliner dan Strategi Keberlanjutan Terhadap Reputasi Hotel Khairil Anwar; Enik Rahayu
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8642

Abstract

This study investigates the integrated role of Human Resource Development (HRD), Culinary Innovation, and Sustainability Strategy on Hotel Reputation. The research addresses the need for a comprehensive strategy to maintain competitiveness in the current hospitality industry, where customer perception is influenced by service quality, unique F&B offerings, and environmental responsibility. A quantitative approach was employed using survey data collected from 150 hotel managers and staff in Jakarta, analyzed using Structural Equation Modeling (SEM). The main findings show that, collectively, the three variables account for 65% of the variance in Hotel Reputation (R2 = 0.65). Individually, HRD has the strongest positive and significant influence (β=0.35 ; p<0.01), followed by Culinary Innovation (β=0.28; p<0.01 ), and Sustainability Strategy (β=0.20; p<0.05 ). This indicates that investment in HR competency is the primary driver of service excellence, while innovation and green practices significantly bolster market image. The conclusion is that hotels must adopt a holistic management approach, integrating robust HR training, continuous culinary creativity, and firm commitment to sustainability to achieve and maintain superior reputation.
Pengaruh Sistem Merit Terhadap Kinerja Pegawai Melalui Motivasi pada Lapas Kelas III Mamasa Ismail Sabry Saleh; Daru Asih; Syahrinullah Syahrinullah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.8748

Abstract

This research seeks to examine how the merit system and managerial effectiveness impact the enhancement of employee performance at the Third Class Correctional Institution in Mamasa. The merit system, grounded in the principles of equity, capability, and achievement as the basis for human resource management, is considered a key factor in strengthening professionalism, operational efficiency, and accountability in public sector organizations. Adopting a quantitative research design, this study applies a survey approach that covers the entire workforce of 46 employees at the institution. The study focuses on variables such as performance-oriented evaluations, staff training, and promotion based on achievement as indicators of the merit system, alongside employee competence, management effectiveness, and organizational performance serving as dependent and mediating variables. Data analysis utilizes the Partial Least Square (PLS) method to assess both the direct and indirect effects among the variables. The research results show that merit systems, such as rewards and training, have a significant and positive effect on work motivation and employee performance at the Class III Mamasa Prison. Furthermore, work motivation has been shown to significantly influence performance improvement and act as a mediating variable, strengthening the relationship between the merit system, rewards, and training on employee performance.
Analisis Determinan Ketimpangan Distribusi Pendapatan di 5 Kabupaten Provinsi Jawa Timur Syafrida Maulidyah; Arief Bachtiar
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8776

Abstract

Income distribution inequality remains one of the major challenges in economic development, as it illustrates disparities in welfare across individuals and regions. This study seeks to examine the determinants that influence income inequality across five districts. The variables analyzed include per capita expenditure, average years of schooling, life expectancy, and early marriage. A quantitative research design was employed through panel data regression analysis using a fixed effect model covering the period from 2013 to 2023. The results reveal that higher per capita expenditure contributes a significant positive impact on income inequality, whereas the average years of schooling (RLS) variable shows a negative yet insignificant relationship. In contrast, life expectancy (AHH) and early marriage both display negative and significant effects. These outcomes highlight the necessity for government policies that enhance human capital quality, curb early marriage practices, and promote equitable access to education and healthcare services to narrow income inequality.

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