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Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
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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
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 554 Documents
Designing TikTok Content to Improve Brand Identity and Brand Awareness: (A Case Study of GNK Store Singosari) Haries Aprillian; Sujianto Sujianto; Nur Adilla
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.10815

Abstract

Purpose: This study aims to design and implement TikTok-based social media content and a new visual identity to strengthen brand identity and increase brand awareness of GnK Store Singosari. The research focuses on developing effective digital branding strategies through structured content planning and rebranding processes. Research Methodology: This research was conducted at GnK Store Singosari using a qualitative approach with the Research and Development (R&D) method through the ADDIE model, consisting of Analysis, Design, Development, Implementation, and Evaluation stages. Data were collected through field observations, in-depth interviews with the business owner, documentation, and literature review. The developed products included a new logo design and TikTok content plans such as before-after content, educational content, and behind-the-scenes videos. Results: The results show that the implementation of rebranding and TikTok content strategies successfully strengthened the visual identity and increased brand awareness of GnK Store Singosari. Engagement metrics such as views, likes, shares, and comments demonstrated significant improvement, particularly in video-based behind-the-scenes content, which achieved the highest audience reach and interaction. Conclusions: The study concludes that a structured digital branding approach through rebranding and TikTok content planning effectively enhances brand identity and brand awareness for small and medium enterprises. The ADDIE model proved to be an effective framework for developing and implementing digital content strategies in social media marketing. Limitations: This study was limited to one small business and a short implementation period, which may restrict the observation of long-term impacts on brand awareness and customer behavior. Contribution: This research contributes to the field of digital branding and social media marketing by providing a practical, step-by-step guide for SMEs in implementing TikTok content and visual rebranding strategies. The findings can serve as a reference for small businesses in developing effective digital promotion strategies.
The Effect of Content Marketing and Live Streaming Host on the Digital Branding of the Tiktok Account of National Institute of Technology Malang Meisyah Putri; Sri Indriani; Nur Adilla
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.10816

Abstract

Purpose: This study aims to analyze the effect of content marketing and live streaming host on digital branding of the TikTok account of Institut Teknologi Nasional Malang. The research focuses on examining both partial and simultaneous influences of these variables in strengthening the institution’s digital brand image. Research Methodology: This quantitative study was conducted at the National Institute of Technology Malang. Data were collected through a survey using structured questionnaires distributed to followers of the ITN Malang TikTok account. The sampling technique used was purposive sampling with a total of 130 respondents. The data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (Adjusted R²) with SPSS version 23 software. Results: The results show that content marketing has a positive and significant effect on digital branding. Live streaming host also has a positive and significant effect on digital branding. Simultaneously, content marketing and live streaming host significantly influence digital branding, with an Adjusted R² value of 0.581, indicating that 58.1% of digital branding variation is explained by both variables. Conclusions: The study concludes that effective content marketing and professional live streaming host activities on TikTok play an important role in strengthening the digital branding of Institut Teknologi Nasional Malang. The integration of high-quality content and interactive live streaming creates a stronger brand image in the digital environment. Limitations: This study is limited to one educational institution and one social media platform, namely TikTok, which may restrict the generalization of the findings. Contribution: This research contributes to the field of digital marketing and branding by providing empirical evidence on the role of content marketing and live streaming host in building digital branding in higher education institutions. The findings can be used as a reference for educational organizations in developing effective digital communication strategies
The Effect of Product Knowledge, Brand Image, and Brand Trust on Purchasing Decisions of Isotonic Drink PRT in Sidoarjo Regency Muhammad Ammar Yafi; Kiswandono Kiswandono; Reni Rupianti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.10822

Abstract

This study examines the influence of product knowledge, brand image, and brand trust on purchasing decisions among consumers of isotonic drink PRT. The research aims to identify the partial and simultaneous effect of these variables on consumer buying behavior. A quantitative approach with an explanatory research design was applied to explain causal relationships. The population consisted of isotonic drink PRT consumers in Sidoarjo City, with 130 respondents selected using purposive sampling. Data were collected through a structured questionnaire measured using a Likert scale. The collected data were analyzed using multiple linear regression with the assistance of SPSS software. Several statistical procedures were conducted, including validity tests, reliability tests, classical assumption tests, and hypothesis testing using t-tests and F-tests. The results indicate that product knowledge has a positive and significant effect on purchasing decisions, showing that consumers who understand product characteristics are more likely to make purchases. Brand image also has a positive and significant influence, reflecting the importance of favorable perceptions toward the brand. Brand trust demonstrates the strongest positive effect, indicating that consumer confidence plays a crucial role in purchasing decisions. Simultaneously, product knowledge, brand image, and brand trust significantly influence purchasing decisions. The adjusted R-squared value of 0.777 indicates that 77.7 percent of variations in purchasing decisions are explained by the independent variables. These findings suggest that companies should improve consumer knowledge, maintain a positive brand image, and strengthen brand trust. Results strengthen practical marketing strategy.
Analisis Rasio Laporan Keuangan untuk Menilai Kinerja Keuangan PT Indocement Tunggal Prakarsa Tbk Periode 2022–2024 Luthfiani Khairunnisa; Dian Hakip Nurdiansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.10830

Abstract

This study was conducted to assess the financial performance of PT Indocement Tunggal Prakarsa Tbk during the 2022–2024 period through a financial ratio analysis approach. This study is motivated by the characteristics of the cement industry, which has high capital intensity and a high level of competition, so that the effectiveness of financial management becomes a crucial factor for the sustainability of the company. The research uses a descriptive quantitative method by utilizing secondary data in the form of annual financial statements that have been published through the Indonesia Stock Exchange. This analysis process involves calculating liquidity, solvency, activity, and profitability ratios, and then comparing them with the average industry standards as benchmarks. The results of the analysis indicate that the company’s liquidity experienced changes during the research period, declining in 2023 before improving again in 2024. The solvency structure is considered fairly good because it is below the industry standard threshold. In contrast, the activity and profitability ratios are still below the industry average, indicating that asset utilization and the ability to generate profits have not yet been fully optimal. This study is expected to provide a comprehensive overview of the company’s financial condition and serve as a consideration for management in improving efficiency and financial performance in the future.
Pengaruh Desain Visual Konten, Copywriting dan Interaksi Pengguna Instagram Terhadap Peningkatan Brand Awareness Impro Digital Malang Fatma Devi Rosida; Reni Rupianti; Firda Meisaroh
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.10849

Abstract

The growth of social media as a digital marketing channel encourages companies to optimize brand communication strategies through engaging content, persuasive messages, and active audience interaction. Instagram is one of the main platforms used by Impro Digital Malang for publication, promotion, and communication with users; however, the effectiveness of visual content design, copywriting, and user interaction in enhancing brand awareness still needs empirical examination. This study aims to analyze the effects of visual content design, copywriting, and user interaction on brand awareness of Impro Digital Malang, both individually and collectively. This research employed a quantitative explanatory approach with a population consisting of Instagram users who had viewed or interacted with the @improdigitalmalang account. A purposive sampling technique was used to collect data from 150 respondents. Data were gathered through an online Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS. The results indicate that, partially, visual content design does not have a significant effect on brand awareness, while copywriting and user interaction have positive and significant effects. Simultaneously, the three variables significantly influence brand awareness with a contribution value of 36.4%, and the most dominant variable is copywriting. These findings suggest that improving brand awareness on Instagram is not solely determined by visuals, but is more strongly influenced by message quality and audience engagement. Therefore, Impro Digital Malang is advised to prioritize persuasive copywriting and strengthen two-way interaction with followers to reinforce brand awareness.
LKP Financial Resilience, Payment Systems, and Business Sustainability in Semarang Regency Lisna Sofianyati Hulu; Dyah Palupiningtyas
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.10944

Abstract

Course and Training Institutions (LKP) as non-formal education providers face complex financial management challenges amid the dynamics of payment systems. This study aims to explore the financial resilience of LKP in the context of payment system dynamics and business sustainability in Semarang Regency. The research employed a qualitative approach with a multiple case study design involving six purposively selected LKPs. Data were collected through in-depth interviews, observations, and document analysis, then analyzed using thematic analysis techniques. The findings identified three payment system patterns: conventional, hybrid, and digital. LKPs with hybrid payment systems demonstrated higher financial resilience. Business sustainability factors include financial managerial capability, technological adaptability, social capital, and service differentiation. Financial adaptation strategies followed the stages of anticipation, coping, and adaptation, with coping as the dominant capability. Social capital comprising alumni networks and community support functions as a resilience buffer. This study contributes to the development of organizational resilience theory in the non-formal education context and provides practical guidance for LKP managers in building business sustainability.
Strategi Ekspor UMKM Alas Kaki “CV Mitraindo Shoes Pratama” Dalam Menembus Pasar Korea Selatan Aninda Nova Nurfitriani; Resa Rasyidah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.11183

Abstract

Micro, Small, and Medium Enterprises (MSMEs) make a significant contribution to Indonesia’s economy; however, their role in national exports remains relatively limited. This study aims to analyze the export strategies implemented by CV Mitraindo Shoes Pratama in penetrating the South Korean market. The research employs a qualitative approach with a descriptive method, collecting data through interviews with the company’s CEO and document analysis during the 2023–2025 period. The findings indicate that the company’s export success is supported by three main strategies: product and administrative standardization, market-driven product innovation, and multi-channel promotion through digital media and trade exhibitions. Standardization is applied through strict quality control procedures and complete export documentation, while innovation is reflected in design development, functional features, and sustainability-oriented practices. Promotional strategies are carried out via Instagram, the company website, and participation in trade fairs to expand networks and build credibility in the international market. The study concludes that the integration of standardized quality, adaptive innovation, and strategic promotion enhances MSMEs’ competitiveness in the global market and serves as a model for export development among other MSMEs.
Job Satisfaction and Well-being as Personal Resources: Work Engagement Mediating Employee Performance Welni Puspita Sihura; Dyah Palupiningtyas
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.11202

Abstract

The hospitality industry confronts significant challenges in human resource management, most notably elevated employee turnover rates that adversely affect service quality and customer satisfaction. This study aims to explore the lived experiences of hotel employees regarding job satisfaction, employee well-being, work engagement, and performance outcomes. A descriptive phenomenological qualitative approach was employed to uncover the profound meanings embedded in employee experiences meanings that resist being captured through conventional quantitative methods. Data were collected via semi-structured in-depth interviews with ten purposively selected participants employed at star-rated hotels in Semarang Regency, Indonesia. Data analysis adopted reflexive thematic analysis integrated with Giorgi's phenomenological principles. Four principal themes emerged from the analysis: (1) the meaning of job satisfaction, dominated by positive interpersonal relationships, recognition and appreciation, and perceived compensation adequacy; (2) well-being dimensions encompassing work-life balance, mental and physical health, and self-acceptance and purpose in life; (3) work engagement manifestations in the form of vigor, dedication, and absorption; and (4) performance dynamics expressed through service quality excellence, proactive initiative, and work consistency. These findings corroborate the Job Demands-Resources (JD-R) Theory framework, positioning job satisfaction and well-being as personal resources that activate motivational processes through work engagement. This study contributes theoretical insight into the contextual dynamics of human resource management in the Indonesian hospitality industry and offers practical implications for hotel management in designing evidence-based strategies to enhance employee welfare and performance.
Green Recruitment as Organizational Signal: Person-Organization Fit Mediating Employee Retention Septianto Septianto; Dyah Palupiningtyas
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.11210

Abstract

The hospitality industry confronts persistent challenges in retaining Generation Z employees, who prioritize value alignment with their employing organizations particularly with respect to environmental sustainability. This study investigates the effect of green recruitment on person-organization fit (P-O fit) and Generation Z employee retention in star-rated hotels. A quantitative cross-sectional survey design was employed, with data collected from 187 Generation Z employees (aged 18–27 years) working in 3–5 star hotels in Semarang Regency, Indonesia, using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. The results demonstrate that green recruitment has a significant positive effect on employee retention (β = 0.243; p < 0.001) and on person-organization fit (β = 0.684; p < 0.001). Person-organization fit further exerts a significant positive effect on retention (β = 0.505; p < 0.001) and partially mediates the relationship between green recruitment and retention (indirect effect = 0.345; p < 0.001; VAF = 58.7%). The research model explains 50.7% of the variance in employee retention. These findings contribute theoretically by integrating Signaling Theory with Person-Environment Fit Theory within the Green Human Resource Management (GHRM) context. Practically, the study recommends that hotel management embed sustainability values throughout employer branding and recruitment processes to enhance value congruence and improve the retention of Generation Z talent.
Determinan Kegagalan Marketplace Vertikal Home Living di Indonesia: Studi Kasus Renos Marketplace Shalfi Andri; Fransiscus Carlos S; Ardiansyah Ardiansyah; Indira Tribhuwana Tungga Dewi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : 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.v6i3.11481

Abstract

The expansion of Indonesia's e-commerce market has not by itself made vertical marketplaces viable. This study examines the failure of Renos Marketplace Indonesia, a home living and home improvement platform that began operating in June 2021 and shut down permanently on 25 January 2026, and examines it alongside the near-simultaneous closure of NocNoc, its affiliate in Thailand, as a parallel case. The study adopts an exploratory single-case design with document analysis, two-stage thematic coding, and source triangulation across academic literature, corporate disclosures, national business media, and market reports. Each reported failure factor is supported by at least two independent sources of different types. Seven interacting factors emerge: purchase frequency insufficient to amortise customer acquisition costs; weak repeat purchase; asymmetric competition from horizontal platforms that together held about 92 percent of Indonesian e-commerce GMV in 2025; the logistics of bulky goods; partial product-market fit in a high-involvement category whose buyers still inspect goods in person; reliance on a corporate sponsor without an independent path to profitability; and geographic concentration in Jakarta. Six sustainability strategies are proposed and illustrated with Indonesian home living platforms that adopted omnichannel and business-to-business revenue models. The study makes a conceptual contribution by arguing that failure in this segment stems less from managerial execution than from a structural mismatch between the characteristics of the product category and the architecture of the marketplace model.