cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
Journal Mail Official
jurnallpkd@gmail.com
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kab. demak,
Jawa tengah
INDONESIA
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
 49   50   51   52   53 
Peran Sosialisasi Keuangan, Perilaku Keuangan, dan Pengetahuan Pay Later Terhadap Perilaku Penggunaan Pay Later: (Studi Kasus pada Mahasiswa Kota Semarang) Devika Widari; Fakhmi Zakaria; Diana Puspitasari; Linda Oktariza
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.v6i2.10652

Abstract

Significant changes have been brought about in the financial industry by the growth of financial technology, or Fintech, particularly in the patterns of modern society's consumption. The Pay Later or Buy Now Pay Later (BNPL) digital credit service is one of the more well-liked inventions that enables customers to purchase products and services on credit with a flexible payment method. This study aims to analyze the role of financial socialization, financial behavior, and Pay Later knowledge on Pay Later usage behavior. The object of the research was a student from Semarang City, Central Java, who had used the Pay Later service with 100 respondents who were selected through calculations with the slovin formula, because the population was quite large and was not known for sure. The method used is a quantitative approach with SEM-PLS version 4 analysis. The results of the study showed that financial socialization, financial behavior, and Pay Later knowledge had a significant positive effect on Pay Later usage behavior. This means that the higher the financial socialization, financial behavior, and Pay Later knowledge, the better the behavior of using Pay Later
The Influence of FOMO, Post-Purchase Regret, and Perceived Urgency on Impulsive Buying Behavior of The Originote on TikTok Shop Khairunisa Aprilia Putri; Satrio Sudarso; Tofan Tri Nugroho
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.v6i2.10660

Abstract

This study examines impulsives buying behavior among consumers of The Originote products on TikTok Shop through the TikTok social media platform, which continues to grow alongside the expansion of social commerce. This phenomenon is important because consumer purchase decisions are often influenced by psychological factors and situational pressure in digital environments. The purpose of this study is to analyze the influence of Fear of Missing Out, Post-Purchase Regret, and Perceived urgency on consumers’ impulsive buying behavior. The research employed a quantitative survey by distributing questionnaires to 120 respondents in Sidoarjo Regency who has previously made impulsive purchases on TikTok Shop. The results indicate that Fear of Missing Out, Pots-Purchase Regret, and Perceived Urgency have positive and significant effects on impulsive buying behavior. Simultaneously, these three variables explain 94% of the variation in impulsive buying behavior among digital consumers.
Peran Inovasi Produk Baba Parfume Meningkatkan Kinerja Bisnis: Kesiapan Teknologi dan Kemampuan Bersaing Digital Pambayun Brojowati; Roymon Panjaitan; Mahmud Mahmud; Nanda Adhi P
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.v6i2.10678

Abstract

The perfume industry is growing rapidly, but MSMEs face challenges in digital technology readiness and marketing strategies. This study aims to examine the impact of technology readiness and digital competitive capabilities on product innovation and business performance. This research uses a quantitative method, with data from 117 respondents of Baba Parfume MSMEs analyzed through questionnaires. The results show that the influence of digital competitive capability and technology readiness is not yet significant. Additionally, the role of product innovation has been proven to have a positive influence on the relationship with business performance. The implication is that MSMEs need to focus on improving business performance through digital strategies to drive sustainable innovation and competitiveness.
Pengaruh Promosi, Brand Trust, dan Brand Image, Terhadap Keputusan Pembelian Pembelian pada Tomoro Coffee Kota Batam Kurnia Novelina Ndruru; Tiurniari Purba
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.v6i2.10690

Abstract

this study was conducted to analyze the influence of promotion, brand trust, and brand image on purchasing decisions at Tomoro Coffee in Batam City. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 100 respondents who were tomoro coffee consumers. The sampling technique used was purposive sampling with the SPSS application. The results showed that promotion, brand trust, and brand image had a positive and significant influence on purchasing decisions, both partially and simultaneously. These findings indicate that an effective promotional strategy, consumer trust, and a positive brand image can encourage consumers to make repeat purchases. This study is expected to provide considerations for coffee shop business in designing appropriate marketing strategies to optimize purchasing decisions.
Pengaruh Customer Experience, Customer Value dan E-Trust Terhadap Repurchase Intention pada Konsumen Aplikasi Gojek di Kota Batam Ike Mutiara Silaen; Tiurniari Purba
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.v6i2.10691

Abstract

The development of transportation and application-based services has increased competition in the online transportation industry in Indonesia, including Batam. Gojek, as one of the applications with the highest number of downloads in Indonesia, is required to create positive customer experiences and superior customer value in order to enhance consumers’ repurchase intention. This study aims to analyze the effect of customer experience, customer value, and e-trust on repurchase intention among Gojek application users in Batam City. The research employed a quantitative approach involving 103 Gojek users in Batam City. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 31. The results indicate that customer experience and customer value have a positive and significant effect on repurchase intention, while e-trust does not have a significant effect on repurchase intention. These findings suggest that a positive application usage experience and consumers’ perceived value of Gojek services play an important role in increasing consumers’ tendency to make repeat purchases, whereas the level of trust does not directly determine such decisions.
Service Innovation as a Mediating Variable in the Relationship between Market Orientation and Digital Transformation Capability on Customer Satisfaction in Digital Startups Ravindra Safitra Hidayat; Setyani Dwi Lestari; Slamet Mudjijah
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.v6i2.10737

Abstract

This study presents a comprehensive systematic literature review examining service innovation as a mediating variable in the relationship between market orientation, digital transformation capability, and customer satisfaction in digital startups for the period 2021-2025. The analysis employs a systematic literature review (SLR) methodology to identify research trends, theoretical frameworks, and empirical evidence. Findings indicate that service innovation serves as a critical mediator connecting market orientation strategies with digital transformation outcomes, ultimately enhancing customer satisfaction in startup contexts. Under-explored areas include the dynamic mechanisms of service innovation adaptation, the role of organizational culture, and longitudinal impacts on customer loyalty. This study proposes a future research agenda focused on mixed-methods approaches, cross-sectional analyses, and the integration of emerging technologies in service innovation frameworks.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Pajak Penghasilan WPOP dalam Negeri di Wilayah Semarang Barat Niken Damayanti; Febryantahanuji Febryantahanuji; Vivi Kumalasari Subroto
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.v6i2.10753

Abstract

This study aims to examine the level of compliance among Individual Taxpayers (WPOP) in the West Semarang area, a region with substantial tax revenue potential but notable fluctuations in compliance behavior. The primary concerns addressed are taxpayers’ limited understanding of regulations and the insufficient deterrent effect of existing sanctions. Therefore, this research investigates the influence of tax knowledge and tax penalties on income tax compliance. The study employs a descriptive quantitative approach, collecting data through questionnaires administered to 396 respondents, and the results are analyzed using multiple linear regression. The findings reveal that, individually, tax knowledge has a positive and statistically significant effect on tax compliance (t-calculated 6.703 > t-table 1.966), and tax sanctions also exert a significant influence (t-calculated 9.317 > t-table 1.966). Collectively, these two variables account for 49.3% of the variation in taxpayer compliance. The synthesis of results indicates that a combination of persuasive tax education and firm enforcement of sanctions is the most effective strategy. In conclusion, enhancing tax compliance in West Semarang requires a balanced focus on taxpayer understanding and consistent legal enforcement to optimize national revenue collection.
Analisis Pengaruh Likuiditas dan Profitabilitas terhadap Nilai Saham pada Perusahaan Pangan di Bursa Efek Indonesia Periode 2024 Oggie Recksadithia; Ririn Uke Saraswati; Marcela Saputri; Muzaqi Aulia Gharban
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.v6i2.10762

Abstract

Stock value reflects investors' perceptions of a company's performance, stock price, and growth potential. CR assesses a company's capacity to meet its short-term obligations using current assets, while ROA indicates how efficiently a company generates profits from its total assets and reflects management's ability to manage assets to generate profits. This study applies descriptive and associative methods with a quantitative approach and uses purposive sampling techniques, namely selecting companies that have published financial reports up to the third quarter of 2024. The study shows that CR (X1) has no positive or significant effect on stock value (Y), with a t-value of 0.486 < t-table 1.979 and significance of 0.628 > 0.05. On the other hand, ROA (X2) shows a negative and significant impact on stock value, with a t-value of -7.306 and a significance of 0.000 < 0.05. However, simultaneously CR and ROA have a positive and significant effect on stock value (F calculated 27.560 > F table 3.07, significance 0.000). These two variables explain 29.8% of the variation in stock value, while the remaining 70.2% is influenced by other variables. The results of this study conclude that a company's financial performance, especially as assessed based on liquidity and profitability ratios, plays a significant role in determining stock value, so that it can be used as consideration for investors in making investment decisions.
Mengungkap Peran Ekuitas Merek dalam Membentuk Niat Pembelian Konsumen Fendy Cuandra; Chalvin Kho; Lily Purwianti; Stefhani Susanto
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.v6i2.10763

Abstract

The focus of this study is to find out what is able to influence purchase intention mediated by brand equity. Usually using random sampling techniques, quantitative research strategies consist of distributing questionnaires and analyzing certain populations or samples using quantitative data. The demographics in this study consisted of people who knew the Batam community who planned to buy e-Commerce goods. The target population of the study was 350 respondents. The research findings interpret that brand equity is significantly able to be positively impacted by e-WoM, social media marketing, brand performance, and brand awareness. Then purchase intention is significantly able to be positively impacted by e-WoM and brand equity. Then brand equity mediates the significant positive impact of e-WoM on purchase intention. Social media marketing, brand performance, and brand awareness do not significantly increase purchase intention. Social media marketing is also able to have a small impact on purchase intention mediated through brand equity.
Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Kinerja Keuangan Pada PT. Bank Central Asia, Tbk. Periode Tahun 2020-2024 Miracle Mawar Sharon; Anggit Dyah Kusumastuti; Annisa Indah Mutiasari
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.v6i1.10776

Abstract

This study analyzes the liquidity, solvency, and profitability ratios and their effect on financial performance at PT. Bank Central Asia, Tbk. during the 2020–2024 period. Liquidity is proxied by the Quick Ratio (QR), solvency by the Debt to Equity Ratio (DER), and profitability by the Net Interest Margin (NIM). The method used is descriptive with a quantitative approach, and data analysis is conducted using SPSS 25. The results indicate that QR and DER have no significant effect, while NIM has a significant effect on financial performance. This conclusion suggests that the higher a bank's ability to generate net interest income, the better the financial performance achieved.

Page 51 of 53 | Total Record : 524

 49   50   51   52   53 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 2 (2024): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis More Issue