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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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Short Video Content dalam Meningkatkan Nilai dan Keterlibatan Konsumen: A Systematic Literature Review Ana Hanifah Muslimah; Lissa Rosdiana Noer
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.v6i2.9499

Abstract

This study aims to identify and analyze the role of short videos in shaping consumer engagement and purchase intention in the digital marketing era. The approach used was a Systematic Literature Review of 16 scientific articles published between 2020 and 2025 and listed in Scopus. The literature search and selection process followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, with inclusion criteria highlighting the variables of trust, perceived value, engagement, and purchase intention. The results of the study indicate that most studies used quantitative methods with Structural Equation Modeling analysis to examine the relationship between digital marketing elements and consumer behavior. Three main factors influencing consumer engagement and purchase intention are content attributes including entertainment value, message clarity, and interactivity; psychological factors such as trust, perceived value, and attitude; and social and technological factors such as influencer credibility and algorithmic personalization. These findings confirm that the success of a Short Video Content-based marketing strategy depends on a brand's ability to create emotional and social value that strengthens the relationship between the brand and consumers.
Analisis Kerentanan Pekerja Perempuan di Indonesia Ayu Padila; Kukuh Arisetyawan
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.v6i1.9514

Abstract

This study examines the vulnerability of female workers in Indonesia using data from the August 2023 National Labor Force Survey (SAKERNAS). Vulnerability is defined as employment in the informal sector, characterized by limited job protection, unstable income, and the absence of social security. The main issue addressed in this research is the high proportion of female workers engaged in informal employment and the lack of recent empirical analyses focusing specifically on its determinants. The study aims to identify individual and job-related characteristics influencing the likelihood of women entering vulnerable employment. A binary logistic regression model is employed, with independent variables including age, education, marital status, area classification, previous industry sector, and working hours status. The findings reveal that age significantly increases the probability of women working informally, whereas higher education levels substantially reduce vulnerability. Married women, those living in rural areas, and part-time workers are more likely to be in vulnerable employment. Additionally, prior work experience in the secondary sector decreases the likelihood of informal employment. Overall, the results indicate that female labor vulnerability is strongly shaped by educational constraints, household responsibilities, and regional labor market disparities. This study concludes that more comprehensive policy interventions are needed, particularly in expanding educational access, improving formal job opportunities in rural areas, and strengthening social protection for female workers.
Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Obat Pertanian: pada PT Hibrida Jaya Utama Kota Semarang Andhika Andhika; Robby Andika Kusumajaya
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.v6i2.9554

Abstract

This research nvestigates the mpact of three fundamental marketing variables productquality, price,  and promotional activity on the purchasing decisions of agricultural pesticide consumers, with a case study of PT Hibrida Jaya Utama ini Semarang, indonesia. Utilizing a quantitative methodology,  primary data were collected from 70 purposively selected customers using a structured questionnaire.  Data analysis was performed through multiple linear regresision using SPSS software.iThe findings ndicate that all three ndependent variables exert a significant positive nfluence on purchasing decisions both individually and collectively.  Specifically, product quality,  competitive pricing, and effective promotion strategies are critical drivers ini this business-to-farmer (B2F)  context. The model demonstrates strong explanatory power,  with an adjusted R² of 0.867. These results offer empirical validation of traditional marketing mix theory within the agricultural nputs sector a developing economy.  The study concludes that agribusiness distributors must adopt an ntegrated strategy that prioritizes consistent product efficacy, value-based pricing, and targeted communication to optimize sales performance and farmer loyalty.
Persepsi Pelanggan terhadap Layanan dan Produk di Januputra Pasaraya Sleman: Studi Kasus Administrasi Layanan Pelanggan Antonina Usmara; Abdul Razaq
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.v6i2.9566

Abstract

This study aims to evaluate customer perceptions of service quality and products at Januputra Pasaraya in Sleman, Yogyakarta. Utilizing the SERVQUAL model and product perception indicators, the study focuses its analysis on service dimensions, product quality, and the variables influencing consumer satisfaction. A descriptive quantitative method was employed, involving 400 respondents selected through accidental sampling. The research findings indicate that, cumulatively, customer perceptions fall within the good category, with a mean service quality score of 4.14 and a product perception score of 4.21. While the dimensions of assurance and empathy emerge as the company's primary strengths, responsiveness shows the lowest performance, particularly regarding staff reaction time. Furthermore, the GAP analysis confirms a discrepancy between expectations and reality concerning service speed and consistency in stock availability. From a practical standpoint, this research contributes to the management of Januputra Pasaraya by suggesting an immediate transition toward a data-driven inventory management system to minimize stockouts, alongside the implementation of service-excellence-based soft-skills training for front-line personnel. These results are expected to serve as a strategic reference for local retail managers in maintaining customer loyalty amidst dynamic market competition.
Pengaruh Harga, Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Dengan Healthy Lifestyle Sebagai Variabel Moderasi Pada Yogurt Cimory Di Daerah Istimewa Yogyakarta Nastiti Kumaralalita; Uswatun Chasanah
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.v6i2.9696

Abstract

This study aims to analyze the influence of price, product quality, and promotion on purchasing decisions with a healthy lifestyle as a moderating variable. This study used a quantitative method with a sample of 100 respondents taken using a purposive sampling technique. Data were analyzed using SmartPLS 4.0. The findings indicate that price and promotion have a significant and accepted influence on purchasing decisions. This is in contrast to product quality, which does not show a significant influence and is rejected regarding purchasing decisions. This study also found that a healthy lifestyle does not strengthen or weaken the influence of price, product quality, and promotion on purchasing decisions. However, this finding also indicates that a healthy lifestyle has a significant influence on purchasing decisions. The conclusion shows that product quality does not influence purchasing decisions, but is more influenced by promotion and price. While a healthy lifestyle does not act as a moderator in this relationship, but as a direct dominant predictor.
Analysis of the Impact of Environmental, Social, and Governance (ESG) on Company Profitability: The Role of Digital Transformation as a Moderating Variable Eva Juliana; Hery Haryanto; Hesniati Hesniati
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.v6i2.9705

Abstract

This study examines the relationship between the implementation of Environmental, Social, and Governance (ESG) and corporate financial performance, with digital transformation as a moderating variable. Profitability is measured using the indicators return on assets (ROA)and return on equity (ROE). The objects of this study are companies listed on the Indonesia Stock Exchange during the period 2019-2023 and have published sustainability reports annual reports containing ESG information. The sampling method used was purposive sampling, resulting in a number of companies that met the research criteria. The results of this study indicate that ESG has a negative and significant effect on ROA. However, the effect on ROE is not significant, which indicates that an increase in ESG is not directly correlated with an increase in equity returns. On the other hand, digital transformation is proven to strengthen the relationship between ESG and ROA, but does not significantly moderate the relationship between ESG and ROE. This study provides important implications that ESG-based sustainability strategies and digitalization contribute to increased efficiency and operational performance, but are not always reflected in returns to shareholders. Therefore, companies need to consider broader performance metrics in assessing the impact of ESG.
Manajemen Kelembagaan Wakaf Produktif : Model Tata Kelola dan Tantangan di Era Modern Sarina Junita; Umrotul Khasanah
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.v6i2.10062

Abstract

This study examines the institutional management of productive waqf as a strategic instrument in promoting the economic and social welfare of the Muslim community in the modern era. The research focuses on productive waqf governance, the institutional role of nazhir, and the challenges encountered in its implementation. The main issue addressed in this study is the suboptimal management of productive waqf due to limited professionalism of nazhir, weak governance systems, low levels of waqf and digital literacy, and the lack of integration between regulatory frameworks and supporting technologies. The objectives of this study are to analyze models of productive waqf governance, identify institutional challenges, and formulate strategies for strengthening sustainable waqf institutions. This research employs a qualitative method with a literature review approach through a critical examination of scientific journals, books, and other relevant secondary sources. The findings indicate that productive waqf managed professionally, transparently, and in accordance with Sharia principles is capable of generating significant impacts on community economic empowerment, particularly through microenterprise financing, education, and social services. Digitalization and institutional collaboration are proven to be key factors in enhancing the effectiveness and accountability of waqf management. This study concludes that institutional strengthening, the implementation of good waqf governance, and the integration of digital technology are essential prerequisites for productive waqf to function optimally as an equitable and sustainable instrument of Islamic economic development.
Determinan Kinerja Aparatur Sipil Negara: Peran Budaya Kerja, Disiplin Kerja, dan Motivasi Kerja pada Instansi Pemerintah Daerah Sindy Bella Oktatiara; Riawan Riawan; Siti Chamidah
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.v6i2.10134

Abstract

This study examines the effect of work culture, work discipline, and work motivation on the performance of civil servants (Aparatur Sipil Negara/ASN). Employee performance is a key factor in improving public service quality and enhancing organizational effectiveness in the public sector. This research employed a quantitative approach involving 43 civil servants selected using a saturated sampling technique. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The measurement model evaluation indicates that all constructs meet the required validity and reliability criteria. The structural model results reveal that work culture, work discipline, and work motivation have positive and significant effects on employee performance. A positive work culture supports collaboration and innovation, work discipline ensures consistency and task compliance, and work motivation strengthens employees’ commitment to achieving optimal performance. These findings indicate that improving employee performance in public sector organizations requires an integrated approach that emphasizes organizational values, regulatory compliance, and sustained work motivation.
Faktor-Faktor Yang Mempengaruhi Loyalitas Konsumen Untuk Menginap di Hotel Bintang 4 Kota Batam Anastasya Pakpahan; Renza Fahlevi; Fitriana Aidnilla Sinambela
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.v6i2.10461

Abstract

The tourism industry in Batam City plays a crucial role in fostering the local economic growth, specifically through the hospitality sector, with four-star hotels being a key accommodation choice for travelers. The increasing competition requires hotels to grasp the elements that influence customer satisfaction and loyalty, which are critical issues for sustaining business operations. This study aims to examine how service quality, facilities, and pricing impact the satisfaction and loyalty of customers at four-star hotels in Batam City. A quantitative approach was employed, utilizing a survey method, where data was gathered via an online questionnaire from 150 respondents who have stayed at four-star hotels in Batam City. Data analysis was carried out using the Partial Least Square (PLS) method, supported by SmartPLS 4 software. The findings indicate that both service quality and facilities have a positive and significant effect on customer satisfaction, while service quality, facilities, and customer satisfaction positively and significantly influence customer loyalty. In contrast, pricing does not have a significant effect on either customer satisfaction or loyalty. The conclusion of this study highlights that enhancing service quality and facilities is a key factor in fostering customer satisfaction and loyalty at four-star hotels in Batam City.
Financial Fragility dan Financial Well-Being Terhadap Perilaku Keuangan Generasi Z Dimoderasi Oleh Financial Literacy di Kota Makassar Nadia Alfi Rahmah; Rusnawati Rusnawati; Wahidah Abdullah
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.v6i2.10562

Abstract

Financial behavior of Generation Z in Indonesia faces challenges due to low financial literacy (65.43%) despite high financial inclusion (75.02%), driven by fintech dependency and impulsive consumption. This study aims to examine the influence of financial fragility and financial well-being on Generation Z's financial behavior in Makassar, moderated by financial literacy. Employing quantitative associative approach with SEM-PLS on 180 Generation Z respondents (purposive sampling), primary data were analyzed using SmartPLS 4.1.1.0 through validity-reliability tests and bootstrapping. Results reveal financial fragility (t=0.799, p=0.424) and financial well-being (t=1.260, p=0.208) have no significant direct effect on financial behavior (R²=67%). However, financial literacy significantly moderates both relationships (FLFF: t=2.406, p=0.016; FLFW: t=2.570, p=0.010). The study concludes that financial literacy serves as crucial buffer shaping resilient financial behavior among Generation Z vulnerable to digital trends.

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