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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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Social Media Marketing Dan Influencer Marketing Terhadap Partisipasi Investor Cryptocurrency: Peran Pengetahuan In-vestasi Sebagai Variabel Intervening Enrico Bayu Aji; Vincent Didiek Wiet Ariyanto; Awanis Linati Haziroh; Adilla Kustya Ulfa
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.v6i2.11069

Abstract

This study investigates the influence of Social Media Marketing and Influencer Marketing on Cryptocurrency Investor Participation, with Investment Knowledge as an intervening variable. Using purposive sampling, data were collected through online questionnaires from individuals who have invested in crypto assets. The analysis was performed using PLS-SEM with SmartPLS 4.0. The findings indicate that both Social Media Marketing and Influencer Marketing positively affect Investment Knowledge. However, Influencer Marketing does not directly influence Investor Participation, and becomes significant only when mediated by Investment Knowledge. In contrast, Social Media Marketing does not affect participation even through the mediation of knowledge. These results suggest that digital marketing and influencers are more effective in enhancing investor knowledge rather than directly encouraging investment actions. Greater understanding of risks, transactions, and potential returns increases investors’ confidence to participate in Cryptocurrency investments.
Analisis Advertising Value, Hedonic Browsing, dan Impulsive Buying terhadap Purchase Intention Viral Food di Instagram: (Studi Kasus di Kota Semarang) Bagas Dwi Prayoga; Linda Ayu Oktoriza; Roymon Panjaitan; Guruh Taufan
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.v6i2.11122

Abstract

This research investigates how Advertising Value, Hedonic Browsing, and Impulsive Buying influence the Purchase Intention of viral food among Instagram users in Semarang City. Employing a quan- titative method, the study gathered data through an onIine questionnaire and analyzed it using multiple linear regression. The resuIts show that Advertising Value exerts a positive but insignificant influence on purchase intention. In contrast, Hedonic Browsing demonstrates a positive and significant effect, indicating that pleasure- driven browsing behaviors enhance consumers’ intention to purchase viral food. Impulsive Buying emerges as the strongest predictor, confirming that spontaneous and emotionally driven decisions play a critical role in shaping purchase intention. Overall, the three varia-bles jointly exert a significant influence on viral food pur- chase intention. The findings suggest that emotional and experiential factors rather than perceived advertising quality primarily drive consumers’ intention to purchase viral food on social media.
Peran Brand Equity sebagai Mediator Purchase Intention Skincare Korea pada Generasi Z di Marketplace Fendy Cuandra; Richard Shakespeare; Listia Nurjanah
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.v6i2.11706

Abstract

This study aims to examine the influence of electronic word of mouth (e-WoM), social media marketing (SMM), brand engagement (BE), and brand knowledge (BK) on purchase intention (PI), with brand equity (BEQ) as a mediating variable. A quantitative research approach was employed, with data collected through questionnaire distribution using a random sampling technique. The study population consisted of residents of the Riau Islands who planned to purchase korean skincare products through online marketplaces, with a total of 304 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that brand equity is positively  and significant influenced by e-WoM, social media marketing, brand engagement, and brand knowledge. Furthermore, purchase intention is positively and significant influenced by all four variables as well as brand equity itself. The mediation analysis confirm that brand equity positively significant mediates the relationship between e-WoM, social media marketing, brand engagement, and brand knowledge on purchase intention.
The Impact of Capital Expenditure and Dependency Level on Regional Financial Performance Muhammad Khoirul Amar; Sari Andayani
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.v6i2.12351

Abstract

The paradigm of fiscal decentralization requires local governments to secure fiscal sovereignty by optimizing local revenues. However, empirical data shows that the financial independence ratio across 35 regencies and cities in Central Java Province during the 2024-2025 fiscal period remains heavily reliant on central subsidies. This study aimed to examine and analyze the empirical effect of capital expenditure and the level of dependency on regional financial performance. Employing a quantitative causal-associative design, saturation sampling was utilized to generate 70 balanced panel observations. Grounded in Stewardship Theory, this research evaluates how structural economic behaviors influence fiscal self-sufficiency. The Double-Log panel data regression, using the selected Random Effect Model (REM), demonstrated that capital expenditure has a positive but non-significant effect on regional financial performance. This is attributed to the long-term gestation period required for public infrastructure to stimulate the local economy. Conversely, the level of dependency exerted a highly significant negative impact, empirically confirming that massive central government transfers trigger a paralyzing flypaper effect, ultimately destroying local administrative incentives to optimize original revenues. These findings imply that escaping the flypaper trap demands a profound commitment from local leaders to digitally reform sub-national tax administration and drastically reduce reliance on external transfers.

Page 53 of 53 | Total Record : 524

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