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INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 24 No. 1 (2025)" : 6 Documents clear
Apakah Kualitas Audit Berpengaruh terhadap Penghindaran Pajak? Purnomo, Hanny
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.49272

Abstract

Tax avoidance is a crucial issue that affects the stability of the country's economy. This research examines the influence of one of the Good Corporate Governance mechanisms, namely audit quality on tax avoidance. This research uses a sample of 504 companies from all sectors except finance on the Indonesia Stock Exchange for the 2019-2022 period. The research results show that audit quality as reflected by the size of the Public Accounting Firm and Audit Fees does not affect tax avoidance. The implications of this research focus on increasing taxpayer awareness and improving tax regulations to minimize tax avoidance. Keywords:  Audit Firm Size, Audit Quality, Corporate Governance, Tax Avoidance, Audit Fee
Nilai Perusahaan di Indonesia: Sebuah Analisis Bibliometrik Adi Saputra, Dany; Nur Ardila, Lina; Jannah, Miftahul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53229

Abstract

This bibliometric study identifies important patterns and advances in the literature on Indonesian firm value. Understanding the ways in which different variables affect business value in this emerging market is becoming more important, as evidenced by the growing body of research. Through the analysis of publishing patterns and identification of specific findings in the Indonesian context, this study offers insightful recommendations for further research aimed at improving our understanding of the dynamics of firm value in Indonesia. According to the results of the investigation, a number of important elements, such as corporate governance, profitability, and corporate social responsibility, have a significant impact on firm value. From 2012 to 2024, the publication patterns of Indonesian firm value emphasize important conclusions from a number of assessments and bibliometric studies. This study concentrates on firm value-related factors, emerging literature trends, and cross-disciplinary problem areas. Understanding Indonesian firm value research begins with this bibliometric study. This study offers new research avenues to better understand how Indonesian organizations generate and preserve value by identifying important themes and underexplored areas. Focusing on the development of determinants, sector-specific research, and comparative analysis can help academics and practitioners make better judgments about corporate value in Indonesia. This study can expand the literature on corporate value in Indonesia and contribute to the discussion of corporate performance and value creation in developing countries. Keywords: Bibliometric, Firm Value, Trend Analysis, Indonesia
Systematic Literature Review (SLR) MSMEs Performance: Themes, Theories and Integrative Frameworks Br Purba, Neni Marlina; Kesuma, Sambas Ade; Muda, Iskandar
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53688

Abstract

This study is a Systematic Literature Review (SLR) conducted to systematically view, review, map and focus on various previous studies that are dominant on themes, theories and frameworks in the performance of Micro, Small and Medium Enterprises (MSMEs). This SLR was conducted by mapping in detail from 51 articles indexed by Scopus and indexed Q1, Q2, Q3, and Q4 published during the last 10 years, namely the period 2016 - 2025. The analysis in this SLR is based on the category of themes (variables), theories, methodologies, and research objects as well as matters related to the research findings. Based on the results of the analysis of several dominant variables in the study such as digital marketing, e-commerce, business strategy, financial literacy, technology adoption. The dominant method used in MSME performance research is the quantitative research method with SEM statistical techniques and SmartPLS and AMOS analysis methods. While Resource-Based View (RBV) is the most important theory used, followed by the Innovation Theory and Technology Adoption Model (TAM) theories. Keywords: MSMEs, Business Performance, Systematic Literature, Digitalization, Strategic Orientation
Faktor-Faktor yang mempengaruhi Nilai Perusahaan LQ45 di Indonesia Ahmad Fareed Idral, Haikal Ahmad Fareed; Kusumadewi, Amalia; Margaretha Leon, Farah Margaretha
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53697

Abstract

This study aims to identify the factors that affect firm value of companies listed in the LQ45 group of companies in Indonesia by focusing on the effect of dividend yield, debt capital, tangible assets, and free cash flow on firm value interpreted using the Tobin's Q ratio. The method used is panel data regression through the Random Effect Model (REM) approach.  The data applied in the following study originated from companies registered on the Indonesia Stock Exchange (www.idx.co.id) for five periods from 2019-2023 with a population of 70 LQ45 companies. The sample consists of 23 companies with a total of 115 observations. The results confirm that dividend yield and debt capital have a significant positive effect on firm value, while asset tangibility have a significant negative effect. Free cash flow and the interaction between dividend yield and debt capital have no significant effect. The implications of these findings suggest that managers need to maintain consistent dividend payments and an optimal debt structure, as well as ensure the efficient use of assets. For investors, focusing on dividend stability, healthy capital structure, and asset efficiency are important considerations in making investment decisions. Keywords:  Asset Tangibility, Debt Capital, Dividend Yield, Firm Value, Free Cash Flow, Tobin’s Q
The Influence of the Dow Jones Industrial Average, Standard & Poor’s 500, and Inflation on the Composite Stock Price Index: A VECM Analysis Lazuardi, Deris; Adlan, Muhamad Aqim
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53699

Abstract

One of the main indicators of the Indonesian economy is the movement of the Composite Stock Price Index (CSPI), which reflects the performance and health of the capital market as a whole. The CSPI itself is also influenced by various factors, both external and internal factors. Researchers aim to analyze the influence of the Dow Jones Industrial Average (DJIA), Standard & Poor’s 500 (S&P 500), and Inflation variables on the Composite Stock Price Index using the Vector Error Correction Model (VECM) model, and data collected from the Month in 2009 to the Month in 2024. Researchers in this study used quantitative methods and the sources used were secondary data sources. Variable sources are taken from Yahoo Finance, Investing.com, and Bank Indonesia data. Researchers used EViews version 13 Enterprise software to analyze the time series data. DJIA has a positive and significant influence on CSPI in the long term. While the DJIA in the short term has a positive and insignificant influence on the CSPI. Regarding the S&P 500 in the long term, the S&P 500 has a negative and insignificant effect on the CSPI. While the S&P 500 in the short term has a negative and significant influence on the CSPI. Then related to Inflation in the long term and short term, Inflation has a positive and insignificant effect on the CSPI. The R2 value is 54%, this indicates a moderate or fairly good influence. Keywords: CSPI, Influence, Dow Jones Industrial Average, Standard & Poor’s 500, Inflation, VECM.
Pengaruh Brand Image (RANNA) dan Promosi e-WOM terhadap Daya Beli Konsumen Mahar Akrilik di Galeri Mahar Cantik Jember Munawir, Salsabila
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53715

Abstract

This study aims to analyze the influence of Brand Image and Electronic Word of Mouth (e-WOM) promotion on consumer purchasing power of acrylic wedding at Galeri Mahar Cantik Jember. A quantitative approach using a survey method was employed, involving 93 respondents who were active consumers of the Instagram account @maharcantikjember. Data were collected via questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test with SPSS 30. The results indicate that both brand image and ewom significantly affect consumer purchasing power, both partially and simultaneously. Brand image showed the most dominant effect with a coefficient value of 0.337. The implication of this research emphasizes the importance of strengthening brand image and digital promotion in enhancing consumer purchasing behavior, particularly in the creative wedding industry. These findings contribute to digital marketing strategies and business development through social media platforms Keywords: Brand Image, EWOM, Purchasing Power, Digital Marketing, Acrylic Wedding

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