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Dyah Palupiningtyas
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INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
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
Articles 524 Documents
Pengaruh Pasar Keuangan terhadap Pengangguran dengan Variabel Kontrol Ekonomi Makro Rosalyta Rifany Putri; 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.v6i1.8897

Abstract

This study aims to analyze how the financial market affects the unemployment rate in Indonesia during the period 1990 to 2023. Some of the factors studied include the previous year's unemployment rate, market capitalization, domestic credit-to-GDP ratio, bank concentration, as well as control variables such as Gross Domestic Product (GDP), inflation, the national minimum wage, and the number of working population. The approach used is time series analysis with multiple linear regression. The results of the study show that the previous year's unemployment rate has a significant influence on the current unemployment rate, reflecting the persistence of unemployment. In addition, market capitalization has a negative effect on the unemployment rate, which indicates that the larger the market capitalization, the lower the unemployment rate. The ratio of domestic credit to GDP also shows a significant negative relationship, which means that increased access to credit can reduce unemployment. In contrast, high concentration of banks is positively associated with unemployment, indicating that the dominance of large banks can limit access to finance for small sectors and reduce employment. Control variables such as GDP, inflation, minimum wage, and the number of working population also show a significant influence on the unemployment rate. Based on the results of this study, it is suggested that economic policies focus more on increasing access to the capital market, strengthening the MSME sector, and reducing banking concentration to reduce the unemployment rate in Indonesia.
Ketidakpastian Pendapatan dan Strategi Adaptasi Pengemudi Ojek Online di Kota Palembang Chika Vinolia; Rieke Oktavianty; Maya Panorama
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.v6i1.9073

Abstract

Income uncertainty has become one of the main challenges faced by online motorcycle taxi drivers in Palembang City. This study aims to analyze the forms of income uncertainty experienced by drivers and the adaptation strategies they employ to maintain their economic well-being. The research method uses a qualitative approach with data collection techniques in the form of in-depth interviews and text analysis supported by data processed through Nvivo. The results of the study show that drivers face daily income fluctuations influenced by the number of orders, changes in application policies, weather conditions, levels of competition, and increasing operational costs. In dealing with this uncertainty, drivers apply several adaptation strategies, such as extending working hours, selecting potential locations based on demand patterns, diversifying services, and practicing stricter financial management. In addition, driver communities play an important role as sources of information, social support, and solidarity. This study concludes that these adaptation strategies are essential efforts to reduce the economic vulnerability inherent in online motorcycle taxi work, indicating the need for policy support and social protection to improve drivers’ income stability in the future.
Implementasi Business Model Canvas (BMC) pada PT. Tiens Syariah Risma Imroathul Azizah; Agustina Mutia
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.v6i1.9074

Abstract

This study aims to analyze the implementation of the business model of PT. Tiens Syariah through the Business Model Canvas (BMC) and to identify the challenges and solutions in its application. The research method employs a qualitative approach through literature study, supported by interviews with active distributors, members of the Sharia Supervisory Board (DPS), and the Indonesian Ulema Council (MUI). The findings reveal that PT. Tiens Syariah has successfully implemented the nine elements of the BMC, including Customer Segments targeting individual consumers, families, and business partners. Value Proposition in the form of halal health products Channels through an omni-channel strategy  and Customer Relationship built in a personal and educational manner. The key activities are focused on sales, recruitment, and partner development, supported by the V-Share application and regular training. The cost structure includes research, halal certification, and digital marketing, while revenue is generated from direct sales, network bonuses, cashback, and membership discounts. The main challenge lies in the Customer Segments element, as public perception of MLM is still negatively associated with money game practices. To address this, the company emphasizes halal product quality, education, and transparent consumer relations. The role of the DPS is also crucial, although still limited, thus regulatory support is needed to ensure operations remain in accordance with sharia principles.
Pengaruh Green Innovation dan Storytelling Marketing terhadap Keputusan Pembelian Produk FMCG: Peran Mediasi Brand Equity Emi Lestari; Iham Iham; Michelle Michelle; Alven Alven; Viona Anggreany; Sherlyna Sherlyna
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.v6i1.9173

Abstract

The Fast Moving Consumer Goods (FMCG) industry is increasingly required to implement environmentally friendly innovations and communication strategies that can attract young consumers. However, there has not been much research explaining how green innovation and storytelling marketing affect brand equity and purchasing decisions among young consumers, especially in the context of FMCG products. This study aims to analyze the influence of green innovation and storytelling marketing on purchasing decisions for FMCG products with brand equity as a mediating variable among students at Universal Batam University. This study uses a quantitative approach involving 220 respondents and is analyzed using SmartPLS 3.0. The results of this study indicate that green innovation only has a significant effect on purchasing decisions, not on brand equity. Conversely, storytelling marketing has a significant effect on both brand equity and purchasing decisions. Brand equity also has a significant effect on purchasing decisions and mediates the effect of storytelling marketing, but does not mediate the effect of green innovation. These findings confirm that strengthening brand equity through authentic storytelling is more effective in driving purchasing decisions than green innovation. The novelty of this study lies in integrating green innovation and storytelling marketing within a single FMCG model with brand equity as a mediating mechanism among young consumers. The findings contribute theoretically by extending the role of brand equity in explaining consumer decision-making and practically by highlighting the importance of authentic storytelling in strengthening brand value and driving purchase decisions
Pengaruh Inflasi dan Suku Bunga Terhadap Return Saham PT Bank Central Asia (BCA) Periode (2020-2024) Anggraeni Eka Kusuma Wardani; Suhono Suhono; Irvan Yoga Pardistya
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.v6i2.9285

Abstract

This study aims to examine the influence of inflation and interest rates on the stock returns of PT Bank Central Asia Tbk (BCA) during the period 2020–2024. This research employs secondary data with a total of 60 observations, obtained from official sources, including Bank Indonesia, the Central Bureau of Statistics, and Yahoo Finance. The analytical methods used in this study include descriptive analysis, classical assumption tests, and multiple linear regression to evaluate both partial and simultaneous effects. The results indicate that inflation has no significant effect on BCA’s stock returns, as evidenced by a significance value of 0.374 (> 0.05). Similarly, interest rates also show no significant effect on stock returns, with a significance value of 0.302 (> 0.05). Simultaneously, inflation and interest rates do not have a significant influence on stock returns, as reflected by an F-test significance value of 0.441 (> 0.05). These findings suggest that fluctuations in inflation and interest rates during the study period are unable to explain variations in BCA’s stock returns. Overall, BCA’s stock return movements are more strongly influenced by internal company factors, fundamental stability, and market sentiment rather than macroeconomic variables such as inflation and interest rates. This study highlights the importance of strong financial performance and corporate reputation in maintaining stock return stability amid economic fluctuations.
The Effects of Online Review and Trust towards Consumer Purchase Decisions in Online Marketplace Nasarina Yolita Dina Leki; Tantik Sumarlin; Myra Andriana
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.v6i2.9325

Abstract

This research has the aim to explore how online reviews and trust towards consumers' purchase decisions on the Shopee website in Semarang Regency. The method used here is a quantitative method, which retrieves data by an online questionnaire involving 100 respondents in the age of 18-30 years and analyzes the data by making use of SPSS version 31. The data indicate that online reviews and trust are both positively and significantly influential in shaping purchase decisions. Consumers form purchase decisions on the basis of information derived from other consumers' online reviews and the level of trust they hold. This study affirms the importance of a reliable online product review feature for obtaining information about the product, its quality, and post-purchase experiences, as well as the importance of consumer trust in confidently making a purchase. This study demonstrates that the development of information technology facilitates online purchasing for consumers and enhances their trust.
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan di PT. Original Bird Nest Medan Murnimawati Hura; Friska Siburian
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.v6i1.9354

Abstract

This study examines the influence of leadership style and work motivation on employee performance at PT. Original Bird Nest Medan. It employs a quantitative approach using multiple linear regression analysis. The population includes all 80 employees who served as the sample through saturated sampling. The instrument was a Likert-scale questionnaire tested for validity and reliability. Data analysis involved classical assumption tests and regression analysis using SPSS version 29. Results indicate that leadership style and work motivation have a significant positive impact on employee performance with t-values of 3.467 and 2.815 respectively, and an R² of 31%. These findings suggest that appreciative leadership and intrinsic-extrinsic motivation drive productivity in the edible bird’s nest export industry. The conclusion recommends transformational leadership training and motivational programs to sustain performance improvements and export competitiveness.
Pengaruh Pengetahuan Pendapatan dan Teman Sebaya Terhadap Minat Menabung pada Mahasiswa UIN Malang dengan Literasi Keuangan Sebagai Variabel Mediasi Muhamad Amrullah; Feri Dwi Riyanto
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.v6i2.9356

Abstract

This study examines the savings interests of students at the Faculty of Economics, State Islamic University of Malang, considering the economic situation that demands wiser financial management. The problem raised focuses on the still low savings habits among students, which are influenced by factors such as knowledge of income, the role of peers, and the level of financial literacy. The main objective of this study is to determine how knowledge of income and friendships influence savings interests, and to examine the role of financial literacy as a connecting variable in this relationship. This study uses a quantitative approach; questionnaires were distributed to students as respondents, and the data were analyzed using SmartPLS (Partial Least Squares). The analysis shows that peers have a positive effect on savings interests, but knowledge of income has no significant effect. Furthermore, financial literacy is proven to act as a bridge between the two factors that influence savings interests. These findings confirm that students' savings behavior is not solely determined by economic aspects, but is also influenced by social factors and financial literacy skills. Therefore, improving financial literacy is an important step to strengthen savings interests among students.
Pengaruh CAR, LDR, dan NPL Terhadap Profitabilitas Bank BUMN di Indonesia Periode 2020-2024 Elisabeth Panjaitan; Nanu Hasanuh
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.v6i2.9461

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) on profitability, which is proxied by Return on Assets (ROA), in state-owned banks in Indonesia during the period of 2020–2024. This period represents the crisis and economic recovery phase following the COVID-19 pandemic, which was followed by various credit restructuring and banking capital strengthening policies. This study uses a quantitative approach with secondary data from the financial reports of five state-owned banks listed on the Indonesia Stock Exchange with a total of 25 observations. The analysis techniques included descriptive statistics, classical assumption tests, and multiple linear regression using SPSS 25. The results showed that CAR had a significant positive effect on ROA, LDR had no significant effect on ROA, and NPL had a significant negative effect on ROA. Simultaneously, all three variables had a significant effect on profitability. The research findings indicate that although financial ratios show improvement, their effectiveness in increasing profitability is not yet optimal due to credit restructuring policies and an increase in the provision for impairment losses (CKPN). This study confirms that the dynamics of SOE bank profitability are not only influenced by internal factors, but also by macroprudential policies during the economic recovery period.
Peramalan Harga Saham BCA dengan Menggunakan Metode Hybrid Autoregressive Moving Average (ARIMA) – Gated Recurrent Unit (GRU) Ladyvista Tiursari Lumban Gaol; Sri Rachmi Nadhifah Dewi; Muhammad Saiful Hakim
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.v6i2.9478

Abstract

This study aims to develop a stock price forecasting model for Indonesia’s banking sector using a hybrid Autoregressive Integrated Moving Average (ARIMA) – Gated Recurrent Unit (GRU) method. Weekly stock prices of BCA (BBCA) from January 2016 to December 2023 were obtained from Yahoo Finance. The ARIMA model captures trend and seasonal patterns, while the GRU model handles the nonlinear characteristics of stock data. Model performance was evaluated using cross-validation and metrics such as Mean Absolute Percentage Error (MAPE) and Mean Absolute Error (MAE).