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Jurnal JUEMA
Published by CV. Armas Suan Sejahtera
ISSN : 30632110     EISSN : -     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) dengan nomor registrasi ISSN 3063-2110 (Online) adalah jurnal peer-review, yang menyediakan forum untuk menerbitkan artikel ilmiah di bidang ekonomi, manajemen dan akuntansi, termasuk hasil penelitian asli, ulasan ilmiah baru, dan kritik atau komentar tentang ekonomi saat ini. Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) yang diterbitkan dua kali dalam setahun. Jurnal Ekonomi, Manajemen dan Akuntansi menerima artikel atau manuskrip di bidang ekonomi, manajemen keuangan, manajemen strategis, manajemen pemasaran, bisnis dan akuntasi keuangan, umum, dan perpajakan dari berbagai sumber, akademisi dan peneliti, baik nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 28 Documents
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ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DUPONT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024 Pajar Anugrah; Ardi Hirmansah; Rina Malahayati
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v2i2.191

Abstract

This study analyzes the influence of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on Return on Equity (ROE) across 13 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This timeframe is crucial for capturing the post-pandemic recovery dynamics marked by inflation and rising interest rates. The analytical method employed was panel data regression using the Fixed Effect Model (FEM). The findings indicate that simultaneously, NPM, TATO, and EM have a significant influence on ROE, with the model explaining approximately 78.5% of the ROE variation. Partially, NPM and TATO were both found to have a positive and significant effect on ROE. This confirms that operational efficiency (NPM) in managing costs and asset utilization efficiency (TATO) in generating sales are fundamental factors for boosting equity profitability. However, the Equity Multiplier (EM) showed a positive coefficient but was not statistically significant (p-value 0.084, above the 5% threshold) toward ROE. The insignificance of EM is interpreted as a potential result of increased debt costs due to rising interest rates, which could neutralize the positive effects of leverage. The implications of this study highlight the need for company management to focus on operational strengths and asset efficiency as the key sustainable drivers of ROE
PENGARUH MEDIA SOSIAL, DESAIN KONTEN PEMASARAN, DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK LOKAL OLEH MILENIAL DI ACEH TENGGARA Ayu Ara; Sabitah Sabitah; Muridha Hasan
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v2i2.192

Abstract

This study examines the influence of social media, marketing content design, and price perception on the purchasing decisions of local products among millennials in Aceh Tenggara Regency. The research is motivated by the increasing role of digital technology and social media in shaping consumer behavior, particularly among millennials, who show a strong preference for engaging, informative, and visually appealing digital content. Understanding how these factors affect purchasing decisions is critical for local businesses seeking to enhance their competitiveness in the digital marketplace. This research employs a quantitative approach using a survey method, distributing structured questionnaires to 100 millennial respondents aged 20–35 years who have previously purchased local products. Data collected were analyzed using multiple linear regression to determine both the partial and simultaneous effects of the three independent variables on purchasing decisions. The results reveal that social media, marketing content design, and price perception significantly influence the buying decisions of millennials, both individually and collectively. These findings suggest that local SMEs can enhance consumer interest and loyalty by leveraging effective digital marketing strategies, including creative content presentation and appropriate pricing policies. Furthermore, the study provides insights for regional governments to support adaptive promotional initiatives that strengthen local product visibility and competitiveness in the digital era. This research contributes to the understanding of millennial consumer behavior and practical marketing strategies for local product development.
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWA PT. BSI ACEH TENGGARA Cici Ratnasari; Sabitah Sabitah; Rila Maufira
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.175

Abstract

This study aims to analyze the influence of training and motivation on employee performance at PT. BSI Aceh Tenggara. The background of this research is based on the importance of human resource (HR) quality in supporting organizational success, particularly in the Islamic banking sector, which upholds high service standards rooted in Islamic values. Effective training and high work motivation are believed to enhance employee competence and productivity. This research uses a quantitative approach with a survey method involving the entire population of employees at PT. BSI Aceh Tenggara, totaling 10 respondents, through a saturated sampling technique. Data were collected using questionnaires and analyzed using validity and reliability tests as well as multiple linear regression analysis. The results show that both training and motivation have a significant effect on employee performance, both partially and simultaneously. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity, indicate that the regression model meets statistical requirements. The F-test results demonstrate that training and motivation together have a significant impact on employee performance, while the t-test confirms that each independent variable contributes positively. These findings affirm that investment in proper training and motivation strategies is an effective way to enhance employee performance. This research provides practical implications for the management of PT. BSI Aceh Tenggara in formulating sustainable human resource development policies aligned with Islamic principles
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. ALFAMART KUTA CANE Muhammad Alapariji; Nasruddin Nasruddin; Muridha Hasan
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.185

Abstract

This study aims to analyze the effect of service quality on customer satisfaction at PT Alfamart Kuta Cane. The background of this research is based on the importance of improving service quality as a key factor in building customer satisfaction and loyalty, particularly in the highly competitive modern retail sector. This study employed a quantitative approach using a survey method. The population consisted of all customers who had shopped at Alfamart Kuta Cane, while the sample comprised 100 respondents selected through accidental sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using multiple linear regression, including validity and reliability tests, classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results revealed that service quality simultaneously had a significant effect on customer satisfaction (F = 46.227; p < 0.05) with an R² value of 0.679. Partially, reliability, responsiveness, tangibles, and assurance dimensions had a significant effect on customer satisfaction, while empathy had no significant effect. These findings indicate that reliability and responsiveness are the dominant factors shaping customer satisfaction. This study confirms the relevance of the SERVQUAL model and the Expectation-Confirmation theory in explaining the relationship between service quality and customer satisfaction in the minimarket retail context. The findings are expected to serve as a reference for Alfamart’s management in designing service quality improvement strategies to maintain and enhance customer satisfaction
STRATEGI RETENSI NASABAH DI BANK ACEH SYARIAH MELALUI PENINGKATAN KUALITAS PELAYANAN Salihan Mustafa; Rila Maufira; Roezaini Sofi
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.188

Abstract

The increasing competition in the Islamic banking industry requires financial institutions not only to acquire new customers but also to focus on retaining existing ones. Customer retention plays a strategic role as it is directly linked to long-term relationships and the profitability of the bank. This study aims to examine the effect of service quality as well as satisfaction and trust on customer retention at Bank Aceh Syariah. The research adopts a quantitative approach with the method of multiple linear regression analysis. The sample consists of 286 respondents selected through purposive sampling, namely active customers with a minimum banking relationship of two years. Data were collected through a Likert-scale questionnaire and analyzed using statistical software. The findings indicate that service quality has a positive and significant effect on customer retention. Similarly, satisfaction and trust are proven to significantly influence customer retention. Simultaneously, both variables contribute significantly to customer retention, with a coefficient of determination (R²) of 0.520. This means that 52% of the variation in customer retention can be explained by the research model, while the remaining 48% is influenced by other factors beyond this study. These results emphasize the importance of enhancing service quality that complies with Sharia principles, accompanied by efforts to build satisfaction and trust. The practical implication suggests that consistent, transparent, and innovative service strategies are essential for Bank Aceh Syariah to sustain long-term customer loyalty
ANALISA PENGELOLAAN KINERJA APARATUR SIPIL NEGARA PADA KANTOR CAMAT KECAMATAN DARUL HASANAH KABUPATEN ACEH TENGGARA Rila Fatmawati; Rila Maufira; Edi Jamaris
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.190

Abstract

This qualitative descriptive study was conducted to identify measurable performance targets and examine work activities aimed at enhancing the professionalism and competence of Civil Servants (ASN) at the Darul Hasanah Subdistrict Office, Aceh Tenggara Regency. Data was collected through observation, interviews, and documentation. The Darul Hasanah Subdistrict Office currently employs 25 staff members. The educational profile reveals a non-optimal distribution, consisting of 1 postgraduate, 12 bachelor's degree holders (S1), and 22 high school or equivalent graduates. The research confirms that performance targets have been clearly defined using the Key Performance Indicators (IKU) of the subdistrict. Furthermore, the overall performance of the ASN in relation to work targets considering factors like quantity, time, and cost is deemed satisfactory and aligns with their established duties and functions.Despite the satisfactory performance against targets, the study highlights several areas requiring improvement. Key findings suggest that the quality of human resources is not yet optimal, specifically concerning employee discipline. While service orientation is defined in the IKU, the ASN’s performance is constrained by inadequate facilities and infrastructure. Based on these conclusions, the study offers several recommendations. The leadership must demonstrate a direct commitment to resolving internal issues and actively seek solutions to support performance management. Specifically, it is recommended that disciplinary measures be applied to employees who consistently fail to comply with work schedules. Finally, a restructuring of employee numbers should be implemented to ensure alignment between staff capacity, workload, and working hour requirements, thereby optimizing efficiency
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI PT UNILIVER TBK TAHUN 2020-2024 Timoteus Kesogihan; Rina Malahayati; Ardi Hirmansa
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.193

Abstract

This study examines the implementation of environmental accounting at PT Unilever Tbk, with a focus on the management of waste. The objective of the research is to assess how the company recognizes, measures, presents, identifies, and discloses environmental costs and to evaluate the alignment of these practices with the framework proposed by Saputra and Martini. A descriptive qualitative method was employed, utilizing both primary and secondary data. Primary data were obtained through direct observations and interviews with personnel responsible for environmental management, providing detailed insights into operational procedures. Secondary data were collected from sustainability reports, environmental cost reports, and company documentation, offering historical and contextual information regarding PT Unilever’s environmental initiatives. The findings indicate that PT Unilever has effectively managed liquid and air waste, with recognition, measurement, and presentation of environmental costs aligned with Saputra and Martini’s theoretical framework. Costs are recorded in monetary terms and presented in financial statements under general and administrative expenses. However, the study identifies gaps in the identification and disclosure of environmental costs. The company has not fully classified costs into prevention, detection, internal failure, and external failure categories, nor provided separate disclosure in financial statements. This suggests that while operational and accounting practices are well-established, improvements in transparency, standardization, and comprehensive reporting are necessary to enhance stakeholder accountability and support sustainable business practices
PENGARUH STABILITAS MAKROEKONOMI DAN KESEHATAN PERBANKAN TERHADAP PEMBIAYAAN UMKM DI INDONESIA: PENDEKATAN MODEL ARDL Adinda Maharani; Fathir Moh. Abdillah; Muhammad Caesario Juliansyah; Viola Maulina Susanto; Nazeli Adnan
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.239

Abstract

Micro, Small, and Medium Enterprises (MSMEs) contribute significantly to Indonesia's economy, yet access to financing remains a persistent challenge. This study aims to analyze the effects of macroeconomic stability and banking health on MSME financing in Indonesia, using the Autoregressive Distributed Lag (ARDL) approach. Secondary time-series data covering 2009–2023 were obtained from the Financial Services Authority (OJK), Bank Indonesia, and the Central Statistics Agency (BPS), encompassing variables of inflation, lending interest rate, Capital Adequacy Ratio (CAR), and Non-Performing Loan (NPL). The ARDL Bounds Test confirmed a long-run cointegration relationship among all variables. In the short run, CAR positively and significantly influenced MSME financing, while NPL exerted a negative and significant effect; inflation showed no immediate impact. In the long run, all variables were statistically significant: inflation and lending interest rate negatively affected MSME financing, CAR had a strong positive effect, and NPL acted as a structural constraint on credit expansion. These findings emphasize that sustainable MSME financing in Indonesia depends on both macroeconomic stability and sound banking performance, underscoring the need for coordinated monetary and prudential policies to strengthen MSME credit access

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