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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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The Influence of Perceived AI Value and Perceived AI Risk on Trust in AI and Purchase Decision among Generation Z for Electronic Products via TikTok Shop in Surabaya Mario Dwi Sandi; Nanang Hoesen Hidroes Abbrori; Ratih Amelia; Muhammad Febrilian Dwi Syahputra
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.v6i3.13059

Abstract

The study focuses on Generation Z consumers who buy electronic goods via TikTok Shop in Surabaya, paying special attention to the benefits and risks linked to AI-based features. As the use of AI in social commerce continues to increase, there is concern about how consumers view its usefulness and possible risks and how these views relate to trust and their purchasing behaviour. The aim of the study is to look at the relationships between Perceived AI Value and Perceived AI Risk on the one hand, and Trust in AI and Purchase Decision on the other, including the mediating effect of Trust in AI. A quantitative explanatory approach was used with data collected from 257 Generation Z respondents who were selected by purposive sampling. The responses were collected using a five-point Likert-type questionnaire and analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Perceived AI Value is positively related to both Trust in AI and Purchase Decision, while Trust in AI is positively related to Purchase Decision. Perceived AI Risk does not have a significant relationship with Trust in AI but is positively linked to Purchase Decision. Trust in AI plays a significant mediating role in the relationship between Perceived AI Value and Purchase Decision, whereas no significant mediation is found for Perceived AI Risk. In general, the findings stress the importance of perceived AI value and trust in supporting Generation Z's purchase decisions, while perceived AI risk does not necessarily lead to a reluctance to make purchases.
Kualitas Pelayanan, Kemudahan, Keamanan Mobile Banking dan Pengaruhnya Terhadap Kepuasan Nasabah Bank Syariah Indonesia Endah Putria Dewi Yati; Husnul Khotimah
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.v6i3.13302

Abstract

This research seeks to examine how service quality, user-friendliness, and security affect customer satisfaction when using BSI Mobile in Jakarta. The study's context is the rising popularity of the BSI Mobile application, even as users continue to voice concerns about service quality, technical problems, and data protection. A quantitative approach was taken, conducting a survey with 100 active BSI Mobile users, and the data were analyzed using SmartPLS 4.0. The findings indicate that all three independent factors service quality, ease of use, and security positively influence customer satisfaction. These results are anticipated to provide strategic guidance for BSI to improve its digital banking services.
Analisis Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Profitabilitas: (Studi Empiris pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Tahun 2020–2025) Oktaviani yenanda Putri; Maran Maran
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.v6i3.13345

Abstract

Previous research has produced varied findings concerning the relationship between capital structure, firm size, and profitability, creating an issue that warrants further examination. This study examines the effect of capital structure and firm size on the profitability of Industrial sector companies listed on the Indonesia Stock Exchange during 2020–2025. Using a quantitative associative design, 50 firms were selected through purposive sampling, resulting in 300 panel observations. Panel data regression was estimated using EViews 13, while the appropriate model was determined through the Chow, Hausman, and Lagrange Multiplier tests, alongside checks for multicollinearity and heteroscedasticity. Capital structure was found to have a significant negative effect on profitability, while firm size had a significant positive effect, and together the two variables significantly affect profitability, accounting for 54.38% of its variation. These results point to financing choices and firm scale as factors linked to profitability among Industrial sector firms during the period studied.
Analysis of Stock Price Movements of Conglomerate Groups Relative to The Jakarta Composite Index (JCI): An Empirical Study of Daily Stock Transactions, 2019–2025 zulhelfi zulhelfi
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.v6i3.13383

Abstract

This study aims to analyze the relationship and influence of stock price changes within conglomerate groups on the movements of the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange during the 2019–2025 period. A quantitative approach was employed, utilizing secondary data consisting of daily stock price changes and the JCI. The sample was selected using a purposive sampling technique, with the current and former constituents of the Kompas100 Index serving as the screening universe, from which stocks affiliated with conglomerate groups were identified. Based on the research criteria, 18 conglomerate groups comprising 57 companies were selected. The daily stock returns for each company were aggregated by conglomerate group and used as independent variables, while the daily return of the JCI served as the dependent variable. The analysis was conducted using multiple linear regression with the assistance of EViews 13. The results indicate that for all annual models throughout the 2019–2025 period, the Prob. (F-statistic) was 0.000, demonstrating that the conglomerate group stock variables are, when taken together, statistically significant in their relationship to changes in the JCI. The Adjusted R² values ​​for each year are 67.30% in 2019, 90.81% in 2020, 76.28% in 2021, 67.33% in 2022, 65.28% in 2023, 76.20% in 2024, and 81.89% in 2025. A pooled regression for the 2019–2025 period yields an R² of 76.30% and an Adjusted R² of 76.10%. These results indicate a relatively high explanatory power for the model.

Page 56 of 56 | Total Record : 554

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