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Contact Name
Supriadi Siagian
Contact Email
supriadisiagian7@gmail.com
Phone
+6282277007813
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supriadisiagian7@gmail.com
Editorial Address
Dusun IV Idaman Hati, Desa Nambiki, Kec. selesai, Kab. Langkat
Location
Kab. langkat,
Sumatera utara
INDONESIA
Jurnal JUEMA
ISSN : 30632110     EISSN : -     DOI : -
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.
Articles 22 Documents
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 : Jurnal Ekonomi, Manajemen dan Akuntansi

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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; Hasan, Muridha
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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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.

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