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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 554 Documents
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Analisis Faktor dengan Kepercayaan sebagai Variabel Mediasi pada Penggunaan Shopee PayLater Generasi Z di Kota Semarang Siti Rohmah Fitriyani; Ariati Anomsari; Pradana Jati Kusuma; Fakhmi Zakaria
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.v6i3.11509

Abstract

The growth of e-commerce and fintech has driven an increase in the use of BNPL, with total outstanding balances reaching Rp22.78 trillion (up 32.18% year-over-year) and 24.59 million accounts as of March 2025. PayLater usage has also increased from 69.4% (2023) to 70.5% (2024), with Shopee PayLater dominating 50% of the market among Generation Z and an average monthly installment of around Rp1.275 million. This study aims to analyze the influence of perceived benefits, perceived ease of use, perceived risk, and promotions on the use of Shopee PayLater through trust. This study is grounded in the Theory of Reasoned Action (TRA) and the Technology Acceptance Model (TAM). The study employs a quantitative approach using purposive sampling of 130 Generation Z respondents in Semarang City who actively use Shopee PayLater, analyzed via SEM-PLS using SmartPLS. The results indicate that perceived benefits, perceived ease of use, and trust have a significant positive influence on the use of Shopee PayLater, while perceived risk and promotions do not have a significant direct influence. Perceived benefits and perceived ease of use have a significant positive effect on trust, while perceived risk and promotions do not have a significant effect on trust. Trust mediates the effect of perceived benefits and perceived ease of use on the use of Shopee PayLater, but does not mediate the effect of perceived risk and promotions. These findings suggest that efforts to increase the use of Shopee PayLater should focus on enhancing benefits, convenience, and user trust rather than on promotional strategies or risk perception management.
Pengaruh Kompetensi SDM dan Smart Working Terhadap Perilaku Kinerja SDM Penggerak Pembangunan Desa Kertayasa Dinda Ninengah Sandra; Anna Suzana
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.v6i3.11687

Abstract

This study aims to examine the effect of human resource competence and smart working on the performance behavior of human resources involved in village development. A quantitative associative design was employed, with data collected through questionnaires distributed to 125 respondents selected using simple random sampling from a population of 182 village development actors. The data were analyzed using multiple linear regression with SPSS. The findings reveal that human resource competence significantly affects performance behavior (t = 5.691; sig = 0.000), while smart working also has a significant positive effect (t = 3.249; sig = 0.001). Simultaneously, both variables significantly influence performance behavior, with a coefficient of determination of 48.9%. This study contributes to the literature on human resource management by integrating human resource competence and smart working as determinants of performance behavior, particularly in the context of village development. The results highlight the importance of strengthening HR training and implementing smart working practices to support sustainable village development.
Pengaruh Promosi Digital, Online Customer Review, dan Online Customer Rating Terhadap Keputusan Pembelian Konsumen pada Layanan Food Delivery di Kota Purwokerto Dinar Alim Permana Jati; Kusna Djati Purnama
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.v6i3.11779

Abstract

The rapid growth of digital technology has transformed consumer purchasing behavior, particularly in the food delivery service industry, where digital information plays a crucial role in influencing purchase decisions. In Purwokerto, food delivery platforms increasingly rely on digital promotion, online customer reviews, and online customer ratings to attract and retain consumers. However, the extent to which these factors influence consumer purchasing decisions remains an important issue to investigate. Therefore, this study aims to analyze the effects of digital promotion, online customer reviews, and online customer ratings on consumer purchasing decisions in food delivery services in Purwokerto. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 120 food delivery service users selected through purposive sampling. The collected data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that digital promotion, online customer reviews, and online customer ratings each have a positive and significant effect on consumer purchasing decisions. Furthermore, the three variables simultaneously exert a significant influence on purchasing decisions. The findings suggest that effective digital marketing strategies supported by trustworthy customer reviews and favorable ratings can enhance consumer confidence and encourage purchasing behavior. It can be concluded that the integration of digital promotion and consumer-generated information is a key factor in increasing purchasing decisions for food delivery services, particularly in non-metropolitan areas such as Purwokerto.
Penggunaan PayLater Mahasiswa Universitas Swasta di Kota Semarang: Peran Financial Self-Efficacy dalam Mediasi Pengaruh Literasi Keuangan terhadap Risky Credit Behaviour Muhammad Taufiq Saputra; Linda Ayu Oktoriza; Ariati Anomsari; Diana Puspitasari
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.v6i3.12131

Abstract

Based on 2025 data, the use of “PayLater” services reached 31% and showed an upward trend among college students. This study aims to analyze the influence of objective and subjective financial literacy on risky credit behaviour, with financial self-efficacy as a mediating variable, among Generation Z students at private universities in Semarang. This study employs the Theory of Planned Behavior (TPB). The methodology used is a quantitative approach with SEM-PLS analysis on 180 respondents selected via purposive sampling. The results indicate that objective financial literacy has a positive effect on risky credit behaviour, while subjective financial literacy and financial self-efficacy have a significant negative effect. Furthermore, objective and subjective financial literacy have a positive influence on financial self-efficacy, and financial self-efficacy mediates the relationship between objective and subjective financial literacy and risky credit behaviour. Therefore, students are advised to improve their financial planning and self-control, and future research should include variables such as consumptive behavior, social influence, and digital financial literacy to yield more comprehensive results.
Pengaruh Kualitas Kehidupan Kerja dan Kepuasan Kerja ter-hadap Loyalitas Karyawan Kristianus Putra Jaya Zega; Ray Octafian
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.v6i3.12314

Abstract

This study aims to analyze the effect of quality of work life and job satisfaction on employee loyalty at The Westin Yilan Resort, a five-star wellness resort located in Yuanshan Township, Yilan County, Taiwan. The hospitality industry is labour intensive and is characterised by shift work, high emotional demands, and a relatively high turnover rate, so that resorts are required to manage their human resources in order to retain employees and build sustainable loyalty. The research employed a quantitative approach using a survey technique, distributing questionnaires to 100 employees of The Westin Yilan Resort selected through accidental sampling across departments, work shifts, and working days. Data were analyzed using multiple linear regression with the SPSS version 25 application, preceded by validity and reliability tests. The results show that quality of work life has a positive and significant partial effect on employee loyalty, and job satisfaction also has a positive and significant partial effect on employee loyalty. Simultaneously, both variables significantly influence employee loyalty, with a coefficient of determination of 0.575, meaning 57.5% of the variation in employee loyalty is explained by quality of work life and job satisfaction. Based on the standardized coefficients, quality of work life (Beta = 0.451) is a more dominant predictor than job satisfaction (Beta = 0.394). These findings confirm that improving the quality of work life while maintaining job satisfaction is the main strategy for strengthening employee loyalty at The Westin Yilan Resort.
Peran Digital Financial Literacy dan Self-Efficacy Terhadap Minat Penggunaan Berkelanjutan Qris di Kota Cirebon Turini Turini; Gytha Nurhana Dhea Praadha Gitama; Nova Triantika
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.v6i3.12490

Abstract

This study examines the role of digital financial literacy and self-efficacy on the continuance intention to use QRIS (Quick Response Code Indonesian Standard) among the public in Cirebon City, a region with the highest QRIS transaction volume in the Ciayumajakuning area yet showing reluctance to rely on QRIS as a primary payment method. The problem addressed is the gap between high QRIS transaction volume and low continuance intention, allegedly driven by low digital financial literacy and low self-efficacy among users. This quantitative research applies a causal approach with multiple linear regression analysis on 96 respondents selected through purposive sampling, determined using the Lemeshow formula. Data were collected through an online questionnaire using a five-point Likert scale and processed with IBM SPSS Statistics. The results show that digital financial literacy has a positive and significant effect on continuance intention, self-efficacy also has a positive and significant effect, and both variables simultaneously affect continuance intention. These findings indicate that strengthening digital financial literacy alongside user self-efficacy is essential to encourage the sustainable use of QRIS, and can serve as a basis for targeted financial education strategies by Bank Indonesia and QRIS service providers.
Analisis Komparatif Volume Penjualan Beras Premium dan Beras Khusus: (Studi Pada Perum Bulog Kantor Wilayah Jawa Tengah) Amanda Nur Halizah; Hawik Ervina Indiworo; Ratih Hesty Utami Puspitasari
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.v6i3.12551

Abstract

The purpose of this study is to examine Bulog premium rice sales volume trends and specialty rice and to examine the differences in sales volume between the two products at Perum Bulog Regional Office of Central Java from 2021 to 2025. This study employed a quantitative descriptive comparative method using secondary data obtained from sales volume reports. Data were collected through documentation and literature review. Descriptive analysis was used to describe the sales trends of each product, while comparative Analysis was carried out utilizing the T-Test for Paired Samples with IBM SPSS Statistics. The results show that the sales volumes of both Bulog premium rice and specialty rice increased during the study period. However, Bulog premium rice consistently recorded higher sales volume than specialty rice. T-Test for Paired Samples with indicated a value of significance below 0.05, which indicates that there is a notable difference in sales volume between Bulog premium rice and specialty rice at Perum Bulog Regional Office of Central Java. This difference is influenced by product characteristics, market segmentation, consumer demand, and marketing strategies.
Analisis Kinerja Bisnis UMKM Kuliner di Kepulauan Riau: Integrasi Orientasi Pemasaran dan Kapabilitas Internal Fendy Cuandra; Vannessa Gracia Effendy; Lily Purwianti
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.v6i3.12767

Abstract

This analysis examines the impact of technological capabilities, learning capabilities, relational capabilities, and marketing orientation on business performance, with product performance serving as a mediating variable, within the context of culinary MSMEs in the Riau Islands. A quantitative approach was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. Data were collected via questionnaires distributed to 367 culinary MSME operators in the Riau Islands using purposive sampling. The results indicate that technological capabilities, learning capabilities, relational capabilities, and marketing orientation have a significant positive effect on product performance. Furthermore, technological capabilities, learning capabilities, and product performance significantly positive influence business performance. All mediation effects involving product performance were found to be significant and positive. These findings align with the Resource-Based View (RBV) theory, suggesting that internal capabilities must be transformed into product performance to enhance the business performance of culinary MSMEs in the Riau Islands. However, relational capabilities and marketing orientation did not demonstrate a significant influence on business performance.
Pengaruh Employee Engagement dan Self-Efficacy terhadap Kinerja Karyawan Rumah Sakit Karya Husada Cikampek Nurul Maulidia Adam; Dadan Ahmad Fadili; Arif Fadilla
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.v6i3.12851

Abstract

Human resources play a vital role in determining an organization's success, which is reflected in employee performance. At Karya Husada Hospital, employee performance has not yet reached an optimal level, which is presumed to be associated with employee engagement and self-efficacy. Therefore, this study aims to examine the effects of employee engagement and self-efficacy on employee performance, both partially and simultaneously. This study employed a quantitative method with descriptive and verificative approaches. The population consisted of 183 permanent employees of Karya Husada Hospital, all of whom were selected as respondents using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), the t-test, and the F-test with the assistance of the Statistical Package for the Social Sciences (SPSS). The results indicate that employee engagement has a positive and significant effect on employee performance (t = 6.622; p < 0.001). Likewise, self-efficacy has a positive and significant effect on employee performance (t = 4.949; p < 0.001). Simultaneously, employee engagement and self-efficacy significantly influence employee performance (F = 47.932; p < 0.001), with a coefficient of determination (R²) of 0.348. These findings suggest that improving employee engagement and self-efficacy can enhance employee performance and may serve as a reference for Karya Husada Hospital in developing more effective human resource management strategies.
Pemetaan Hubungan Jangka Panjang Perusahaan Farmasi dan Pemasok Bahan Baku Obat dalam Upaya Supplier Relationship Management Fawwaz Jannuranti; Ita Puspitaningrum; Dudi Hendra Fachrudin
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.v6i3.12979

Abstract

This study examines how long-term relationships between pharmaceutical companies and suppliers of pharmaceutical raw materials are characterized within the context of Supplier Relationship Management (SRM). The background of this study is rooted in the importance of Supplier Relationship Management for maintaining supply chain stability in the pharmaceutical industry, which is highly dependent on raw materials. The Purchaser-Supplier Satisfaction Matrix (PSSM) method, a descriptive quantitative approach, was used in this study. To collect data, three parties one company representative and two supplier representatives were interviewed using a structured, questionnaire-based interview method. Quality, price, on-time delivery, reliability, transparency, communication, and flexibility are some of the factors used to evaluate a product. Subsequently, the data was analyzed to determine the satisfaction levels of each party and organized into the PSSM quadrants. The research findings indicate that the relationship between pharmaceutical companies and suppliers falls within Quadrant A, indicating a stable and mutually beneficial relationship. However, there are still several areas for improvement, particularly in terms of flexibility, and delivery timeliness, which still score lower than other aspects. Furthermore, the study’s findings indicate that the company’s Supplier relationship management (SRM) strategy helps maintain long-term relationships between the company and its pharmaceutical raw material Suppliers by improving communication, information transparency, periodic Supplier evaluations, and long-term cooperation.

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