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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 The Role of CR on PD Customer in Local F&B Applications: An Empirical Study of Fore Coffee, Jiwa+ by Kopi Janji Jiwa, Tomoro Coffee, Boga App dan Kopi Kenangan Indonesia Edy Yulianto Putra; Steven Aditya Leonardi
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.v6i2.10780

Abstract

This study aims to analyze the effects of AA, IM, OCR, BI, and PE on PDs mediated by CR. This research adopts a quantitative approach using a survey method. This study employs a quantitative approach using a survey method. Data were collected through questionnaires from 332 respondents; however, only 324 valid responses from users of F&B applications in Indonesia were analyzed. The data were examined using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results show that AA has a significant effect on CR. IM has a significant effect on CR. OCR have a significant effect on CR. BI has a significant effect on CR. PE has a significant effect on CR. CR has a significant effect on PDs. Furthermore, AA has a significant effect on PDs mediated by CR. IM has a significant effect on PDs mediated by CR. OCR have a significant effect on PDs mediated by CR. BI has a significant effect on PDs mediated by CR. PE has a significant effect on PDs mediated by CR.
The The Socioeconomic Impacts of Yogyakarta International Airport Development on Local Community Welfare Pancar Topodriyo; Agus Tri Basuki; Ahmad Ma’ruf
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.v6i2.10809

Abstract

Airport infrastructure development constitutes a strategic instrument for stimulating economic growth and improving community welfare. This study aims to analyze the social and economic impacts of the development of Yogyakarta International Airport (YIA) on local community welfare by comparing conditions before and after the airport became operational. A quantitative approach was employed using a survey method with structured questionnaires, and respondents were selected through purposive sampling, targeting residents who had lived in the vicinity of YIA both prior to and following its development. Data were analyzed using a paired sample t-test with the assistance of SPSS software to assess differences across economic, social, environmental, and community participation dimensions. The results indicate that all dimensions experienced statistically significant improvements after YIA commenced operations, with a significance value of 0.000 (< 0.05). The economic dimension increased by 3.054 points (t = −10.956), the social dimension by 3.000 points (t = −11.223), the environmental dimension by 3.270 points (t = −11.610), while community participation exhibited the highest increase at 3.622 points (t = −11.887). These findings suggest that the development of YIA has generated positive and multidimensional impacts on local community welfare. Accordingly, this study recommends the formulation of inclusive and sustainable airport development policies to ensure that the benefits of infrastructure development are equitably distributed in the long term.
Absorptive Capability Sebagai Penentu Peningkatan Work Performance Melalui Self-Learning Capability dan Soft Skill Bagi Tenaga Pendamping Profesional (TPP) Shabrina Sekar Ayu; Sih Darmi Astuti; E. Artha Febriana; Ida Farida
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.v6i2.10813

Abstract

This study examines the effect of Absorptive Capability on Work Performance, mediated by Self-Learning Capability and Soft Skills among Professional Development Facilitators (Tenaga Pendamping Profesional/TPP) in Central Java Province. Using a census method (total sampling), the research population comprised all 1,192 TPPs with more than three years of work experience, of which 1,067 participants provided valid data for analysis. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Absorptive Capability has a positive and significant effect on Self-Learning Capability, Soft Skills, and Work Performance. Furthermore, Self-Learning Capability and Soft Skills positively influence Work Performance and significantly mediate the relationship between Absorptive Capability and Work Performance. These findings highlight the critical role of fostering knowledge absorption and independent learning to enhance TPP performance, providing valuable insights for human resource development strategies in the public empowerment sector.
Digital Business Accounting Transformation and Risk-Based Internal Auditing in Supporting Corporate Governance and Sustainability Irda Agustin Kustiwi
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.v6i2.10825

Abstract

Digital transformation has significantly reshaped business accounting practices and internal audit functions, particularly in supporting corporate governance and sustainability. Digital business accounting enables more transparent, real-time, and integrated financial information, while risk-based internal audit plays a strategic role in identifying, mitigating, and continuously monitoring organizational risks. This study aims to analyze the role of digital business accounting, transformation, and risk-based internal audit in strengthening corporate governance and supporting corporate sustainability. The study adopts a qualitative approach through a systematic journal review of 60 scholarly articles indexed in Scopus, international, and accredited national journals. Data were collected through document analysis and conceptual observation of prior research findings and analyzed using a thematic approach. The results indicate that the integration of digital business accounting and risk-based internal audit extends beyond a compliance-oriented function and serves as a strategic pillar for managerial decision-making, internal control enhancement, and long-term value creation. The findings confirm that digital accounting transformation and risk-based internal audit contribute significantly to the development of adaptive governance structures and corporate sustainability in the digital business era.
Pengaruh Green Marketing (Eco Labeling, Green Advertising, dan Green Branding) terhadap Green Consumption serta Green Buying Behavior pada Produk AQUA Phitania Putri Kurniansyah; Soni Harsono
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.v6i2.10845

Abstract

This study aims to examine the effects of green marketing (eco-labeling, green advertising, and green branding) on green consumption and their implications for green buying behavior among Aqua product consumers. A quantitative approach was employed using a survey method, with data collected from 150 respondents who consume Aqua products. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach through SmartPLS 4.0 software. The results indicate that eco-labeling, green advertising, and green branding have positive and significant effects on green consumption. Furthermore, green consumption has a strong positive and significant effect on green buying behavior. These findings suggest that clear environmental information, effective green marketing communication, and a strong green brand image encourage consumers to adopt environmentally conscious consumption patterns, which subsequently lead to environmentally responsible purchasing behavior. This study highlights the importance of integrating green marketing strategies and sustainable consumption values to enhance consumers’ environmental awareness and promote green buying behavior.
The Influence of Social Mission, Social Innovation, Social Network, and Stakeholder Engagement on Business Sustainability in SMEs in Ambon City Fransisca Villia Tanisiwa; Deddy Marciano
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.v6i2.10848

Abstract

SMEs in Ambon City face sustainability challenges amid environmental pressures and limited stakeholder collaboration. This study examines the influence of social mission, social innovation, social networks (as moderator), and stakeholder engagement on business sustainability. Employing a quantitative causal design with SEM-PLS analysis via SmartPLS 3.0, the research targeted 627 registered SMEs, selecting 153 respondents via simple random sampling (Slovin formula, e=0.07). Data were collected through online Likert-scale questionnaires (5-point) and analyzed for validity, reliability, and hypothesis testing. Results reveal significant positive effects of social mission (β=0.190, p=0.020), social innovation (β=0.186, p=0.014), and stakeholder engagement (β=0.545, p<0.001) on business sustainability (R²=0.570), with social networks positively moderating social mission (β=0.285, p=0.005) but moderating social innovation (β=-0.195, p=0.012). Findings underscore strategic social entrepreneurship integration for SME resilience.
Pengaruh Inflasi, Tingkat Suku Bunga, dan Nilai Tukar Terhadap Return Saham Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 - 2024 Natasya Aulia Rahmasari; Ardyan Firdausi Mustofa; Iin Wijayanti
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.v6i2.10851

Abstract

High stock return volatility occurred in Indonesia's energy sector listed on the Indonesia Stock Exchange during 2019–2024 due to the COVID-19 pandemic, global inflation, and the increase in BI Rate up to 6%. This study aims to examine the influence of inflation, interest rates, and exchange rates on stock returns in the energy sector, both partially and simultaneously. Employing a quantitative descriptive associative approach with multiple linear regression analysis, the population comprised 91 companies, with a purposive sample of 24 firms resulting in 78 observations after data transformation. Secondary data were obtained through documentation from Bank Indonesia and the Indonesia Stock Exchange and analyzed using SPSS 26, including classical assumption tests, t-test, and F-test (α = 0.05). The results indicate that inflation has a significant positive effect on stock returns (β = 1.899; p = 0.000), while interest rates have a significant negative effect (β = -5.989; p = 0.000). The exchange rate also shows a positive and significant effect (β = 23.312; p = 0.007), and collectively explains 22.5% of the variation in stock returns. The findings suggest that portfolio diversification should be implemented, particularly during periods of rising interest rates, and highlight the importance of integrating monetary policy with sector-specific considerations to maintain capital market stability.
Peran Gaya Hidup, Kualitas Produk dan Promosi Terhadap Keputusan Pembelian: (Studi Kasus Pada Konsumen Brand fashion H&M di The Park Mall Semarang) Frisca Marshanda Faradilla; Roymon Panjaitan; Vincent Didiek wiet aryanto; Imam Nuryanto
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.v6i2.11004

Abstract

This study employs a quantitative survey approach. Data were collected through questionnaires distributed to consumers who had previously purchased H&M products. This study employs a quantitative approach using a survey method, in which data were collected through the distribution of questionnaires to consumers who have purchased H&M products. The sampling technique used was purposive sampling, with a total of 120 respondents. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4.0 software. The results indicate that product quality and promotion have a positive and significant effect on purchase decisions, while lifestyle does not have a significant effect. These findings suggest that product quality and the effectiveness of promotional strategies play a dominant role in influencing H&M consumers’ purchase decisions, whereas lifestyle factors tend to be less dominant. This study is expected to provide practical contributions for companies in formulating more effective marketing strategies and to serve as a reference for future research.
Dampak Herding Behavior Dan Overconfidence Terhadap Keputusan Investasi: Peran Literasi Keuangan Sebagai Variabel Moderasi Riska Dwi Amelia; Fakhmi Zakaria; Maria Safitri; Diana Puspitasari
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.v6i2.11005

Abstract

The increase in Generation Z's participation in investment activities is due to the development of digital technology, but investment decisions are not always based on rational considerations. Psychological factors such as herding behavior and overconfidence, as well as the level of financial literacy, are suspected to impact the investment decisions of young investors. This study aims to analyze the influence of herding behavior and overconfidence on Generation Z investment decisions in Central Semarang City, with financial literacy as a moderating variable. This study applies a quantitative approach through primary data obtained by distributing questionnaires to 150 Generation Z investor respondents who reside in Central Semarang City and already have investment experience. The sampling technique used is purposive sampling. Data analysis was carried out using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS 4 application. The study findings indicate that herding behavior and overconfidence have a positive and significant influence on investment decisions. Furthermore, financial literacy has a positive and significant influence on investment decisions and is proven to positively moderate the influence of herding behavior and overconfidence on investment decisions. These findings suggest that Generation Z investment decisions are influenced by psychological factors and the existing level of financial literacy.
Kontribusi Influencer dan Dimensi Electronic Word of Mouth (e-WOM) Terhadap Purchase Intention Produk Beorganik Tawas Spray di Tiktok Vivi Noviana; Yohan Wismantoro; Dian Prawitasari; Ana Kadarningsih
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.v6i2.11041

Abstract

The rapid development of social media has increased the role of influencers and electronic word of mouth (e-WOM) in shaping consumer behavior patterns, especially regarding purchase intentions. This study aims to identify the contribution of influencers and e-WOM dimensions including quality, credibility, and quantity to consumer purchase intentions for Beorganik Tawas Spray deodorant products on the TikTok platform. This study utilizes a quantitative approach through data collection in the form of a survey, involving 120 TikTok users in Semarang City as respondents. The collected data were analyzed using the Structural Equation Modeling (SEM) method. The results show that influencers, e-WOM quality, e-WOM credibility, and e-WOM quantity each have a positive and significant impact on purchase intentions. Marketing strategies that optimize collaboration with influencers and manage quality, credible, and intense e-WOM content need to be considered to encourage consumer purchasing decisions.

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