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Jurnal Ekonomi Akuntansi Manajemen Agribisnis
Published by Universitas Ratu Samban
ISSN : -     EISSN : 29883466     DOI : https://doi.org/10.58222/jurekma.v1i1.140
Core Subject : Economy, Humanities, Science, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS is a peer reviewed journal. JUREKMA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Marketing Financial management Human Resource Management International Business Entrepreneurship Marketing Management Strategic Management Organizational behavior Operation management Change Management Sharia Management Knowledge Management Electronic Business Capital market Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Finance and Digital Business Science Accounting and Financial Reporting Alternative Investments Asset Pricing Behavioral Finance Corporate Finance Corporate Governance and Ethics Derivative Pricing and Hedging Empirical Finance Financial Accounting Financial Applications of Decision Theory or Game Theory Financial Applications of Simulation or Numerical Methods, Financial Economics Financial Engineering Financial Forecasting Financial Risk Management and Analysis Financial Technology International Finance Portfolio Optimization and Trading Real Estate Finance Regulation of Financial Markets and Institutions Rural Finance Stochastic Models for Asset and Instrument Prices Systemic Risk Taxation Digital Business Management Digital Business Technology Financial Technology Digital Marketing Digital Business and E Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI or UX Design Digital Branding E Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data and Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business Agribusiness The scope of the articles in this journal focuses on the study of agribusiness from a macroeconomic approach covering social and economic aspects of agriculture which is a system of comprehensive and integrated from studies up stream, on farm, down stream and supporting subsystems, and the impact of their interrelationships with policy governments, international economy and capitalization of land resource, farmers, and communities. The microeconomic approach includes the study of business development in the field of agribusiness financial, business policy, and functional technical aspects. JUREKMA publishes articles in related to the agribusiness system or its agribusiness sub system which consists of research related to input, farming, processing, marketing and supporting system of agricultural products.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 3 No 1 (2025): Januari-Juni 2025" : 6 Documents clear
INFLUENCE OF DECEPTIVE ADVERTISEMENTS ON CONSUMERS’ PURCHASE DECISION OF COSMETIC PRODUCTS AMONG RESIDENTS IN ILORIN, NIGERIA SULEMAN, Abubakar Sidiq; OLORUNMOLA, Tope Joseph; MOHAMMED, Rufai Bako; AKANDE, Hameedat Doyinsola; AJIJOLA, Bashir Amoda
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.268

Abstract

This study examines the influence of deceptive advertisements on consumers' purchase decisions. The objective is to find out if consumers in Ilorin have been exposed to deceptive advertisements and if such advertisement influences their purchasing decisions. Social judgment theory was used to support the relevance of the study on how consumers assess compelling messages before buying a product. A survey method was used and 150 respondents were selected from the study area; Surulere, Agbo Oba, and Adewole all in Ilorin metropolis. Deceptive advertisement is frequently encountered by respondents, with a notable average indicating that most individuals experience it every week. Social media serves as the primary communication channel through which respondents encounter deceptive advertisements, followed by radio and blogs. The frequent exposure to deceptive advertisements across social media, radio, and blogs indicates that such advertisements are both pervasive and repetitive. Furthermore, consumers' perceptions of deceptive advertising reveal a predominantly negative viewpoint, as the majority of respondents indicated that such advertisements exaggerate benefit claims, frequently employ misleading images or videos, engage in unfair comparisons with competitors, and utilize fraudulent celebrity endorsements. The study revealed that the pervasive and repetitive nature of deceptive advertising, along with negative consumer perceptions, resulted in a decline in trust and confidence in advertised products and services, ultimately influencing purchase decisions. The study concluded that consumers’ purchase decisions will continue to reduce if communication platforms such as social media, radio and blogs are deceptively used to promote a product. It was recommended that advertisers and advert regulatory bodies should ensure advertisement ethics are upheld for a positive perception of a product by consumers to increase the purchase decision.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON RETURN ON ASSETS AT PT ASTRA INTERNATIONAL Tbk Fredy Andito; Marliza, Yayuk; Kusnadi Yudha Wiguna
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.334

Abstract

Abstract The aim of this research is to determine the influence of managerial ownership, institutional ownership and company size on return on assets at PT Astra International Tbk. This research includes quantitative associative research. The data used is secondary data in the form of PT Astra International Tbk's financial reports for 2015- 2022 which were obtained via www.astra.co.id. The results of testing the research hypothesis at the 95% confidence level show that managerial ownership, institutional ownership and company size have no effect on return on assets (ROA). Likewise, simultaneously, managerial ownership, institutional ownership and company size have no effect on ROA with a coefficient of determination of 7.4%.
ANALISIS KEPUTUSAN INVESTASI BERDASARKAN UKURAN PERUSAHAAN DAN STRUKTUR HUTANG PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Suwarsih, Ikke Dian Novitasari; Lailatus Sa'arah; Arin Vina Mafaza; Vina Nur Afni
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.341

Abstract

Penelitian ini bertujuan untuk menganalisis keputusan investasi berdasarkan ukuran perusahaan dan struktur hutang pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian menggunakan metode deskriptif kualitatif dengan teknik purposive sampling, menghasilkan 4 sampel perusahaan perbankan. Pengukuran variabel menggunakan Price to Earning Ratio (PER) untuk keputusan investasi, firm size untuk ukuran perusahaan, dan Debt to Asset Ratio (DAR) untuk struktur hutang. Hasil penelitian menunjukkan bahwa PT Bank Central Asia Tbk (BBCA) memiliki nilai PER tertinggi sebesar 27,589 (overvalued), sementara PT Bank Syariah Indonesia Tbk (BRIS) memiliki nilai terendah sebesar 0,365 (undervalued). Dari segi ukuran perusahaan, PT Bank Rakyat Indonesia (BBRI) memiliki ukuran terbesar dengan nilai 28,147 (menengah), sedangkan BRIS memiliki ukuran terkecil dengan nilai 25,721 (kecil). Dalam hal struktur hutang, BBNI memiliki DAR tertinggi sebesar 84,4% (sangat kurang), sementara BRIS memiliki DAR terendah sebesar 25,9% (sangat baik).
EDUCATION SECTOR REFORMS AND DEMOGRAPHY: ISSUES AND IMPLICATIONS IN NIGERIA FASHAGBA, Irewolede; AKINNUBI, Olaolu Paul; ADEOYE, Moses Adeleke
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.380

Abstract

The article explores the relationship between demographic factors and the education sector in Nigeria. The research objective is to identify the nature of the population age structure and its implications for educational planning and reforms. The study employs a qualitative research method, utilising secondary data from the 2006 census and relevant literature to analyse demographic trends and their impact on education. Major findings reveal that a significant proportion of children under 18 years have not been accurately counted, leading to resource allocation and educational planning challenges. Furthermore, the research highlights that Nigeria allocates only about 5% of its national budget to education, far below the recommended 26%, exacerbating the sector's challenges. In conclusion, the paper emphasises the critical need for accurate demographic data to inform educational policies and planning. It recommends that the government regularly update population data and align educational content with demographic realities to enhance literacy levels and educational outcomes. By addressing these issues, Nigeria can better meet the educational needs of its growing population and improve overall human development.
The Impact of Forensic Accounting on Mitigating Tax Fraud in Nigeria: An Analysis of Current Trends and Organisational Implications Paramole, Ibrahim Babatunde
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.398

Abstract

Financial crimes, particularly tax fraud, pose significant challenges to Nigeria's economic stability and public trust. Despite establishing regulatory frameworks and anti-corruption laws, the growing sophistication of fraud schemes has outpaced traditional auditing methods. This research explores the effectiveness of forensic accounting in detecting and preventing financial crimes in Nigeria. A case study approach was employed, involving in-depth analysis of specific instances of financial fraud and interviews with forensic accounting professionals to evaluate current practices and their impact on fraud detection. The findings indicate that while forensic accounting techniques, such as documentation review and financial statement analysis, significantly enhance fraud detection, notable gaps exist in stakeholder awareness, training and implementation. Additionally, the study highlights the necessity for improved collaboration among regulatory agencies and the adoption of advanced technologies like big data analytics to bolster forensic accounting efforts. In conclusion, the research emphasises the importance of integrating forensic accounting into existing financial practices to combat financial misconduct effectively. This study contributes valuable insights into the challenges and opportunities associated with forensic accounting in Nigeria, offering practical recommendations for stakeholders to refine their practices. Ultimately, it underscores the potential of forensic accounting as a crucial tool for promoting transparency and accountability in Nigeria's financial landscape.
Smart Phone Addiction among Undergraduates in Oyo State, Nigeria: Need for Counselling Therapeutic Approaches TIAMIYU, Kamoru Abidoye; IBRAHEEM, Islamiyyah Olajire; AJIBOLA, Busayo Omolade
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.492

Abstract

Smartphone addiction has become an increasingly pressing issue among university students globally, with undergraduates in Oyo State, Nigeria, exhibiting similar patterns of excessive smartphone use. The proliferation of mobile technologies and social media platforms has contributed to maladaptive behaviours that negatively impact students’ academic performance, mental health, and social relationships. This paper investigates the growing concern of smartphone addiction among undergraduate populations in Oyo State and emphasises the urgent need for effective psychological interventions. The primary aim of this paper is to explore and recommend counselling therapeutic approaches that can help mitigate smartphone addiction and promote healthier technology usage among students. Employing a narrative literature review method, this research synthesises findings from empirical studies, theoretical frameworks, and global counselling practices to comprehensively understand the issue. Findings from the literature reveal that multiple factors, including psychological stress, low self-esteem, peer influence, and the constant availability of mobile applications, influence smartphone addiction. The review identifies counselling strategies such as Cognitive-Behavioural Therapy (CBT), Motivational Enhancement Therapy (MET), Solution-Focused Brief Therapy (SFBT), Mindfulness-Based Interventions, and Rational Emotive Behaviour Therapy (REBT) as practical therapeutic approaches. The paper concluded that the importance of integrating evidence-based counselling methods into institutional support systems lies in addressing smartphone addiction. The paper contributes to the growing discourse on digital wellness. It offers a framework for educators, counsellors, and policymakers seeking to promote mental health and academic success among undergraduates in Nigeria.

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