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Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Published by Pusat Riset dan Inovasi Nasional
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 376 Documents
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PENGARUH ONLINE CUSTOMER REVIEW , KEPERCAYAAN, DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN PEMBELIAN DENGAN MINAT BELI SEBAGAI VARIABEL INTERVENING (Studi terhadap Mahasiswa pengguna Platform Pasar Online) Lailatul Istiqomah; Usman Usman
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i1.163

Abstract

The marketplace is a platform that acts as an intermediary between sellers and buyers to carry out buying and selling transactions online. The marketplace also provides various product selections according to category, payment method, estimated delivery, and many other features. The purpose of this study is to find out how much influence the online customer review, trust, and risk perception have on purchasing decisions with buying interest as an intervening variable (study of students using online market platforms). The sample in this study amounted to 150 respondents using the purposive sampling technique. The data collection method used is by distributing online questionnaires via a google form. The type of research method used is quantitative. The data analysis technique used is the structural equation of modeling (SEM). The results of this study indicate that: (1) Online Customer Review has a significant and positive effect on Purchase Interest; (2) Trust has a significant and positive effect on Purchase Interest; (3) Risk Perception does not influence Purchase Interest; (4) Online Customer Review has a significant and positive effect on Purchase Decisions; (5) Trust has a significant and positive effect on Purchase Decisions; (6) Risk Perception has a significant and negative effect on Purchase Decisions; and (7) Buying interest has a significant and positive effect on Purchase Decisions.
PENGARUH EKUITAS MEREK TERHADAP KEPUTUSAN PEMBELIAN MARINA HAND AND BODY LOTION DI SEMARANG Tri Novi Yani; Imam Nuryanto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i1.164

Abstract

There are several factors that influence purchasing decisions, namely brand equity and consist of brand awareness, brand association, perceived quality and brand loyalty. The object of this research is Marina hand and body lotion based on the Top brand index in 2014-2018, Marina hand and body lotion are the only hand and body brands that are always increasing. The purpose of this research was to analyze the influence of brand awareness, brand association, perceived quality and brand loyalty on purchasing decisions. The population in this research were consumers who had bought and used Marina hand and body lotion which was domiciled in Semarang and 17 years old. The sample used was 104 respondents. sampling technique by purposive sampling. The type of data used is primary data, the data collection method used a questionnaire and the analysis technique used is multiple linear regression. The results of the analysis show that brand equity: brand awareness, brand association, perceived quality and brand loyalty have a positive and significant influence on purchasing decisions.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (Studi Kasus pada Usaha Kasur Ibu Nunung Kabupaten Karawang) Rahmah Novia; Nisa Fuji Budiarti; Maulida Naba Samawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.165

Abstract

This study aims to understand and find out how to calculate the cost of production using the process costing method in the mattress business of Mrs. Nunung in the Karawang district. The method used in this research is a case study by making direct observations to the place of business and conducting interviews with the business owner, Mrs. Nunung. The results of the research that the researcher has done show that the production costs that arise in the September 2021 period are Rp. 62,3766,000 consisting of raw material costs of Rp. 55,016,000, the cost of auxiliary materials of Rp. 2,180,000, labor costs of Rp. 4,680,000 and factory overhead costs of Rp. IDR 500,000. The production cost added to each unit of mattress is Rp.121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of Rp. 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is Rp. 78,000,000.
PENGARUH STRATEGI PEMASARAN TERHADAP MINAT BERKUNJUNG PADA DUNGUS FOREST PARK DI MADIUN Aprizeila Rizky Geraldine; Rizal Ula Ananta Fauzi; Apriyanti Apriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.168

Abstract

This purpose of this reserch was to determine: (1) The effect of the product on interest in visiting Dungus Forest Park in Madiun. (2) The influence of place on interest in visiting Dungus Forest Park in Madiun. (3) The effect of price on interest in visiting Dungus Forest Park in Madiun. (4) The effect of promotion on interest in visiting Dungus Forest Park in Madiun. (5) The effect of product, place, price, and promotion on interest in visiting Dungus Forest Park in Madiun. The method in this study uses quantitative methods. The data collection method uses questionnaires, interviews, observations, and documentation. Meanwhile, the data analysis used descriptive statistical analysis, data instrument test, classical assumption test, multiple regression line analysis, and multiple determinant coefficient (R2). The results showed that: (1) There was a significant effect of the product on interest in visiting the Dungus Forest Park in Madiun. (2) There is a significant influence of place on interest in visiting Dungus Forest Park in Madiun. (3) There is a significant effect of price on interest in visiting Dungus Forest Park in Madiun. (4) There is a significant effect of promotion on interest in visiting Dungus Forest Park in Madiun. (5) There is a significant effect of product, place, price, and promotion on interest in visiting Dungus Forest Park in Madiun.
DETERMINAN STRUKTUR MODAL SERTA DAMPAKNYA PADA NILAI PERUSAHAAN MAKANAN DAN MINUMAN Amri Amrulloh; Ambar Widati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.171

Abstract

The company will continue to improve its fundamentals to increase investor interest in investing. With a company that is engaged in providing basic human needs, namely food and beverages, investors are considered to be interested in the market that continues to grow in the industry. This research aims to examine the direct and indirect effect on firm size, profitability on firm value through mediation of capital structure in manufacturing food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2016–2020 period using purposive sampling method. There are 13 manufacturing companieson food and beverage industry selected as samples. The analytical method used is path analysis using the SmartPLS version 3.0 software program. From the results of this research it can be concluded that firm size has a significant effect on capital structure, profitability has no significant effect on capital structure, firm size has no significant effect on firm value, profitability has a significant effect on firm value, capital structure has a significant effect on firm value, firm size has an effect significant effect on firm value through capital structure mediation, profitability has no significant effect on firm value through capital structure mediation. However, companies will continue to compete to increase the firm value to increase investor interest in investing by paying attention to the variables contained in the financial statements.
PENERAPAN ACTIVITY BASED COSTING PADA INDUSTRI PERHOTELAN DI INDONESIA Halleina Rejeki Putri Hartono; Trisna Ayu Oktavia; Sugiharto Sugiharto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.201

Abstract

This study aims to determine the application of ABC in the hospitality industry in Indonesia, the challenges of implementing ABC in the hospitality industry in Indonesia, and actions to overcome these challenges. The method used is qualitative research with literature study. The object used is an industrial hotel in Indonesia. The comprehensive implementation of ABC in Indonesia is still not comprehensive, it is only limited to the calculation of the imposition of production prices. The loading process includes activities, activity levels, and cost drivers which are the basis for loading. The challenges are system implementation, limited capabilities, the relationship between drivers and activities are difficult to identify. Another challenge is that the size of the organization becomes the standard of relevance in implementing ABC. Not all organizations can apply ABC. The nature of the costs in ABC turns into variable costs. This causes short-term decisions to be distorted. Actions that can be taken are to innovate and develop DCS comprehensively.
TANTANGAN DAN PENGARUH PEMBELAJARAN JARAK JAUH DI MASA PANDEMI MAHASISWA POLITEKNIK NEGERI MADIUN Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.205

Abstract

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.
TINJAUAN EKONOMI SYARIAH ATAS PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK BRAND LOKAL DI KOTA PALANGKA RAYA Wahyu Akbar; Jefry Tarantang; Elda Mirnawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i1.217

Abstract

The focus of this research is to find out whether there is an effect of product quality and price on consumer purchasing decisions on local fashion products in Palangka Raya City. Product quality and price are factors that can influence consumer purchasing decisions and are often used by consumers as a basis for consideration of a product until they decide to make a purchase. This research uses a quantitative approach method. This type of research uses field data on WYD (Wear Your Design) distribution of Palangka Raya as a local brand maker of Palangka Raya. Methods of data collection using questionnaires. The sampling technique used was accidental sampling. The population in this study used the Lemeshow formula and obtained a sample of 96 respondents. The data analysis technique used is multiple linear regression analysis technique. The results showed that based on the results of the partial test statistical calculations, it was concluded that product quality and price had a partial and simultaneous effect on people's purchasing decisions at WYD Distro Palangka Raya. The implementation of Islamic economic values ​​in the form of the value of benefit and justice in production and consumption activities in this study.
MEKANISME PENCATATAN KONTRIBUSI PADA PT. ASURANSI ASKRIDA SYARIAH PALANGKA RAYA BERDASARKAN PSAK 108 Rahmad Kurniawan; Sri Ulfa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.218

Abstract

This article aims to analyze the mechanism and adjust the recording of sharia insurance contribution funds with PSAK 108 at PT. Askrida Syairah Palangka Raya Insurance. Research Methods: This research is a field research using qualitative research methods with a descriptive approach, while the subject of this research is the Head of the Office of PT. Askrida Syariah Palangka Raya Insurance regarding the mechanism for recording sharia insurance contribution funds. Data collection techniques in this study used observation, interviews and documentation techniques. The data validation technique uses the credibility test (internal validity) with technical triangulation and dependability tests. Research Findings: The results of this study indicate that 1) the mechanism for recording contribution funds at PT. Askrida Syariah Palangka Raya Insurance in terms of determining the contribution value is influenced by the contribution rate, loan value and administrative costs. Then in terms of the distribution of contributions, Bank Syariah Indonesia gets 15% as Ujrah Bank and the remaining 60% goes into the participant's account as tabarru' funds and 40% goes to the manager's account as ujrah funds. 2) Recording of contribution funds at PT. Askrida Syariah Palangka Raya Insurance is not fully compliant with PSAK 108. Renewal of Research: PT. Askrida Syariah Palangka Raya Insurance in terms of contribution sharing is not only distributed to companies and managers but the Bank also gets a 15% share as the Bank's ujrah in managing contribution funds.
PENGARUH CELEBRITY ENDORSER, DAYA TARIK IKLAN, DAN ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE SHOPEE (STUDI KASUS PADA PENGGUNA E-COMMERCE SHOPEE DI UNIVERSITAS MAYJEN SUNGKONO MOJOKERTO) Avifah Nihmatus Solikhah; Indra Krishernawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.220

Abstract

Rapid technological advancements, coupled with the establishment of e-commerce businesses in Indonesia, resulted in the emergence of a new marketing phenomenon or event, namely online marketing. The primary goal of this research was to ascertain the effect of advertising appeal, celebrity endorser, and online word of mouth on Shopee e-commerce purchase decisions (Shopee e-commerce user case study, Mojokerto, Mayjen Sungkono University).Non-probability sampling and target sampling are two sampling techniques. Mayjen Sungkono Mojokerto, a college student who used Shopee, participated in the study by providing 100 responses. To collect data, Likert surveys were used. Multiple linear model was used to assess the data in this study, as well as a rability test, a validity test a hypotesis test, and a classical hypothesis test. According to the test results, celebrity speakers, advertising attractiveness, and e-WOM all have a statistically significant positive effect on variable purchase decisions. Simultaneous regression analysis (test f) demonstrates that all examined uncorrelated (free) variables have a statistically significant impact on correlated (bound) purchase decisions.

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