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Jurnal

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan

SINTA 5

ISSN 2774-809X · Forum Kerjasama Pendidikan Tinggi · 37 artikel di indeks

  1. Artikel Jurnal Teks lengkap

    Pengaruh Literasi Keuangan, Kontrol Diri, dan Sosialisasi Keuangan Terhadap Perilaku Menabung

    Devi Widya Fitriana; Alfiatul Maulida; Pristin Prima Sari

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    This study was conducted to examine the partial and simultaneous effects of financial literacy, self-control, and financial socialization on the saving behavior of Generation Z in Yogyakarta. The study used a quantitative approach with an associative design. Data collection was carried out using an…

  2. Artikel Jurnal Teks lengkap

    Pengaruh Kepuasan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Housekeeping pada PT. Telkom Property Medan

    Karin Amanda; Tika Nirmala Sari

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    This study aims to analyze the influence of store atmosphere, location, and promotion on consumer purchase decisions at Eiger Adventure Store Medan Marelan. The research objectives are: (1) to identify and analyze the partial influence of store atmosphere on consumer purchase decisions; (2) to…

  3. Artikel Jurnal Teks lengkap

    Pengaruh Carbon Emission Disclosure, Profitabilitas dan Komite Audit Terhadap Kualitas Laba

    Novita Dwi Damayanti

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    Studi ini bertujuan untuk melihat pengaruh antara carbon emission disclosure, profitabilitas dan komite audit terhadap kualitas laba. Penelitian ini menggunakan model penelitian kuantitatif dengan jenis data berasal dari laporan keuangan perusahaan konstruksi tahun 2022-2024 yang ada di Bursa Efek…

  4. Artikel Jurnal Teks lengkap

    Pengaruh DER, TATO dan CR Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

    Hizkia Putri Butar Butar; Iman Indrafana

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    This study aims to analyze the effect of debt to equity ratio, total asset turnover and current ratio on profitability with company size as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a population of 130 consumer…

  5. Artikel Jurnal Teks lengkap

    Pengaruh Islamic Corporate Governance dan Sustainability Report sebagai Penentu Nilai Bank Umum Syariah

    Arini Arini

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    This study aims to test the effects of Islamic Corporate Governance (ICG) and Sustainability Report (SR) on the value of Islamic banks. It also investigates financial performance, using Return on Assets (ROA) as a mediating variable. The research adopts a quantitative approach with a…

  6. Artikel Jurnal Teks lengkap

    Strategi Pengembangan UMKM Berbasis Pengetahuan Khas Perempuan Melalui Konsep Micro-Franchise di Kota Kendari

    Diamond Limbong; Astriwati; Ayuningtyas Putri Mumpuni dkk.

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    This study aims to analyze the effect of women’s distinctive knowledge on the development of Micro, Small, and Medium Enterprises (MSMEs), with the micro-franchise concept serving as a mediating variable in Kendari City. The research employs a quantitative approach using a survey method. The…

  7. Artikel Jurnal Teks lengkap

    Pengaruh Keberagaman Gender, Ukuran Dewan, dan Profitabilitas Terhadap Cash Holding

    Nadine Nabila Agnasta; Bambang Sutrisno

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    This study aims to analyze the effect of board of commissioner gender diversity, board size, and profitability on cash holdings in transportation and logistics companies listed on the Indonesia Stock Exchange. This research is a quantitative study by using secondary data. The population used…

  8. Artikel Jurnal Teks lengkap

    Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan

    Dewi Sartika; Muhammad Arief

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 6 No. 1 · 2026 · Inggris · DOAJ SINTA 5

    Tax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly regarding Article 21 Income Tax. Taxpayers…

  9. Artikel Jurnal Teks lengkap

    Determinan Keputusan Pembelian Mahasiswa pada Marketplace Lazada

    Muhamad Khairul Akhyar; Audia Junita; Alvin Fahlevi

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    The industrial revolution 4.0 has had a major impact on the world's ecosystem and way of life. Human behavior in shopping has changed along with the development of the technological era. One of the changes is the rise of online shopping. This study analyzes the determinants of students' purchasing…

  10. Artikel Jurnal Teks lengkap

    Employer Attractiveness, Work Expectations, Corporate Reputation dan Person-Organization Fit terhadap Intention to Apply

    Laras Kusuma Astuti; Yulyanti Fahruna; Mazayatul Mufrihah dkk.

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    BUMN Banking faces competition in obtaining potential job candidates from Generation Z with work preferences different from those of previous generations. The study sought to assess the effects of employer attractiveness and work expectations on the intention to apply for jobs at BUMN Banking from…

  11. Artikel Jurnal Teks lengkap

    Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Jasa Kontruksi Dan Bangunan Yang Terdaftar Di Bei Periode 2013-2022

    Afwan Habib; Desi Ika; Listiorini Listiorini

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This research aims to see the impact of profitability, liquidity, leverage on profit growth with company size as a moderating variable. The population in this study is all Construction an Building Service Companies listed on the Indonesia Stock Exchange for the 2013-2022. The sampling method uses…

  12. Artikel Jurnal Teks lengkap

    Pengaruh Prasarana dan Aksesibilitas terhadap Kualitas Pelayanan Transportasi Mass Rapid Transit Jakarta

    Fauzan Fitrah Ramadhan; Daman Sudarman

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This study aims to analyze the effect of infrastructure and accessibility on the quality of service of the Jakarta Mass Rapid Transit (MRT). Infrastructure and accessibility each act as an independent variable, while service quality is the dependent variable. This research uses a quantitative…

  13. Artikel Jurnal Teks lengkap

    Dampak CSR dan ESG Terhadap Kinerja Keuangan dan Keberlanjutan Perusahaan Dimediasi oleh Green Finance

    Linda Fransisca; Helma Malini; Anwar Azazi dkk.

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    The manufacturing sector plays a vital role in the global economy but is often linked to environmental and social harm. This has driven companies to adopt sustainable practices through ESG and CSR, funded in part by green finance. This research investigates the connection between ESG and CSR…

  14. Artikel Jurnal Teks lengkap

    Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage, dan Pertumbuhan Penjualan terhadap Profitabilitas dengan Ukuran Perusahaan Sebagai Variabel Moderasi

    Annisa rizky ramadhani siregar; Listiorini; Mhd Karya Satya Azhar

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This research aims to determine the influence of Working Capital Turnover, Liquidity, Leverage and Sales Growth, on Profitability with Company Size as a moderation variable in the Company Food & Beverages listed on the Indonesia Stock Exchange in 2018-2023. This type of research is quantitative…

  15. Artikel Jurnal Teks lengkap

    Pengaruh Kompetensi, Profesionalisme, Integritas, dan Independensi Terhadap Kualitas Audit Dengan Etika Audit Sebagai Pemoderasi

    Dewi Etika Cahya

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This research aims to determine the effect competence, professionalism, integrity, and independence on audit quality with audit ethics as a moderating variable at the Public Accounting Firm in Medan City. The sample selection method used is non probability sampling. The total population in this…

  16. Artikel Jurnal Teks lengkap

    Pengaruh Likuiditas, Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Pemoderasi

    Ananda Mutiara Syahputri; Desi Ika; Yani Suryani

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This research aims to determine the effect of Liquidity, Profitability, Leverage and Institutional Ownership on firm value with Dividend Policy as a moderating variable. This type of research is a quantitative. the population this study are all manufacturing companies listed on the Indonesia Stock…

  17. Artikel Jurnal Teks lengkap

    Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas Dimoderasi oleh Ukuran Perusahaan

    Indah Salsabillah Fa indra

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This research aims to determine cash turnover, accounts receivable turnover, and inventory turnover on profitability with firm size as a moderating variable in pharmaceutical and chemical companies listed on the Indonesia Stock Exchange in 2018-2023. The sample selection method used is purposive…

  18. Artikel Jurnal Teks lengkap

    Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Ukuran Perusahaan Terhadap Manajemen Laba Dimoderasi Kepemilikan Manajerial

    Anggelia Tesalonika Karo Karo Karo; Syamsul Bahri Arifin; Iman Indrafana Kusuma Hasbulla

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This study aims to determine the effect of tax planning, deferred tax expense and firm size on earnings management with managerial ownership as a moderating variable in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection method used is…

  19. Artikel Jurnal Teks lengkap

    Bahan Baku Ketersediaan Pipa dalam Proses yang Mempengaruhi Hasil Produksi Pipa pada PT Jagor Jaya

    Alif Nuron Al-Choiri; Daman Sudarman

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This research aims to determine the effect of the availability of raw materials and processes on production results at PT. production at PT Jagor Jaya. Data analysis shows that there is an influence on raw materials and processing on pipe production results. In this study the method method used is…

  20. Artikel Jurnal Teks lengkap

    Ukuran Perusahaan Memoderasi Pengaruh DAR, TATO, CR Terhadap Pertumbuhan Laba Perusahaan Sektor Aneka Industri

    Hafiana Anggraini Lubis

    Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, Vol. 5 No. 1 · 2025 · Inggris · DOAJ SINTA 5

    This research aims to determine the effect of Debt to Asset Ratio, Total Asset Turnover, and Current Ratio on Profit Growth with Firm Size as a moderating variable in various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection…