Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

The Analisis Talent Acquisition dan Job Satisfaction Terhadap Employee Perfomance pada Karyawan CV. Roda Mas

Padila Nurmala, Umban Adi Jaya — Sat, 30 May 2026 00:00:00 +0000

This study aims to analyze the influence of Talent Acquisition and Job Satisfaction on Employee Performance of CV. Roda Mas Auto Lestari employees. The pre-survey showed low effectiveness of career development, job satisfaction, and a high Turn Over Rate of 40.60%. This quantitative study involved 93 employees as the population and sample with a saturated sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression through SPSS. The results show that partially Talent Acquisition has no positive and significant effect on performance, while Job Satisfaction has a positive and significant effect. Simultaneously, both have a positive and significant effect. This indicates that good Talent Acquisition is not enough to improve performance without the support of internal factors such as job satisfaction. Based on the Resource-Based View (RBV) theory, this study emphasizes HR as a strategic asset and suggests optimizing the company's Talent Acquisition system.

Evaluasi Kinerja Keuangan PT Telkom Indonesia Tbk Berdasarkan Rasio Keuangan

Agusanto Pala’langan, Angelica Tonapa, Stella Nirmala M. Mangampa — Sat, 30 May 2026 14:05:46 +0000

This study aims to evaluate the financial performance of PT Telkom Indonesia (Persero) Tbk during the period 2020–2023 using the Du Pont System approach and to analyze the impact of community service activities on improving partners’ understanding of financial performance analysis. The research employs a descriptive quantitative method using secondary data derived from the company’s annual financial statements, while the community service impact is assessed through pre- and post-activity surveys. The results indicate that the company’s financial performance experienced fluctuations in Net Profit Margin, Total Asset Turnover, and Return on Equity during the study period. These fluctuations reflect the dynamics of the company’s ability to manage profitability, asset efficiency, and equity utilization. The survey results show a significant improvement in partners’ understanding of financial performance concepts, the application of the Du Pont System, and Return on Equity analysis after the implementation of the program. The findings suggest that the Du Pont System is an effective tool for comprehensive financial performance evaluation, and the community service activities successfully enhanced partners’ analytical capabilities. This study is expected to contribute academically to financial performance literature and practically to the development of financial statement analysis skills.

Penempatan dan Lingkungan Kerja Non Fisik Terhadap Kinerja Melalui Semangat Kerja Pegawai pada Kantor Wilayah Badan Pertanahan Nasional Provinsi Kalimantan Timur

Afni Dwi Astuti, Dirga Lestari — Fri, 15 May 2026 00:00:00 +0000

This study aims to analyse the influence of staff placement and the non-physical work environment on staff performance, with work motivation serving as a mediating variable, at the Regional Office of the National Land Agency in East Kalimantan Province. Furthermore, this study also aims to identify the extent to which the alignment of staff placement with their competencies and educational background can enhance work motivation and contribute to optimal performance. This study employs a quantitative approach using a survey method, involving the distribution of questionnaires to 120 respondents who are Civil Servants who have undergone a transfer and have more than two years' service. Data analysis utilises Structural Equation Modelling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. The results indicate that placement and the non-physical work environment have a positive and significant effect on work motivation. Placement also has a positive and significant effect on employee performance, whilst the non-physical work environment does not have a direct significant effect on performance. Work motivation was found to have a positive and significant influence on performance and was the most dominant variable in the research model. Furthermore, work motivation was found to partially mediate the influence of placement on performance and fully mediate the influence of the non-physical work environment on performance.

Pengaruh Kepuasan Pelanggan, Social Media Marketing dan Word of Mouth Terhadap Keputusan Pembelian

Marisa Adellia Lubis, Tika Nirmala Sari — Sun, 31 May 2026 00:00:00 +0000

This study aims to analyze the influence of customer satisfaction, social media marketing, and word of mouth both partially and simultaneously on purchasing decisions at PT Mitra Jaya Perabot. The study uses a quantitative approach with an associative method. The study population is consumers of PT Mitra Jaya Perabot who have made purchases with a sample of 120 respondents using the Lemeshow formula and purposive sampling technique. The results of the study indicate that partially the Customer Satisfaction variable does not affect purchasing decisions where (t count < t table) is 969 < 1.980 and Social Media Marketing also does not affect purchasing decisions where (t count < t table) is 1.429 < 1.980. On the other hand, Word of Mouth has a positive and significant effect on purchasing decisions with a value (t count> t table) of 6.178> 1.980. Simultaneously, these three variables have a positive and significant effect on purchasing decisions of consumers of PT Mitra Jaya Perabot. These results indicate that Word of Mouth is the most dominant factor in influencing purchasing decisions, so companies are advised to strengthen communication strategies and relationships with customers through recommendation-based promotions.

Pengaruh Pembiayaan Syariah, Rata-Rata Lama Sekolah dan PDRB di Pulau Sumatera 2015-2024

Sun, 31 May 2026 00:00:00 +0000

Economic inequality in Sumatra remains an important issue in regional development, as reflected in disparities in income distribution across provinces. This inequality is presumed to be influenced by various factors, including access to financing, education levels, and regional economic performance. This study aims to analyze the effect of Islamic financing, average years of schooling, and Gross Regional Domestic Product (GRDP) per capita on economic inequality across 10 provinces in Sumatra during the period 2015–2024. The research employs a quantitative approach using panel data regression with the Common Effect Model, and data processing is conducted using EViews software to examine the relationships among variables. The results indicate that Islamic financing, average years of schooling, and GRDP per capita do not have a significant effect on economic inequality, either partially or simultaneously. The coefficient of determination of 2.33% suggests that the variables in the model explain only a small portion of the variation in economic inequality, while the remaining 97.67% is influenced by other factors outside the model. These findings imply that reducing economic inequality in Sumatra requires a more comprehensive approach by incorporating additional relevant variables.

Pengaruh Inovasi Produk, Gaya Hidup Sehat, dan Agama terhadap Keputusan Pembelian Makanan Vegetarian di Kalangan Konsumen Indonesia

Nicholas Evan, Iman Nuryanto — Sun, 31 May 2026 00:00:00 +0000

A greater understanding of the factors influencing vegetarian food choices is necessary due to the public's increased interest in plant-based diets. Three factors—product innovation, a healthy lifestyle, and religion—are thought to have an impact on customer purchase decisions. To find out how these three aspects work and how much they affect customers' vegetarian food choices, more research is required. This study aims to investigate how product innovation, a healthy lifestyle, and religion affect Indonesian consumers' decisions to buy vegetarian cuisine. The context for this study is the increased public interest in plant-based diets and earlier research that produced contradictory findings regarding the factors influencing vegetarian food purchasing. Quantitative data was gathered from 100 respondents using a questionnaire. The study was then conducted using partial least squares structural equation modeling (PLS-SEM). The results show that purchasing decisions are positively and significantly impacted by product innovation. On the other hand, leading a healthy lifestyle has little impact. The biggest and most powerful factor influencing shopping decisions is religion.

Pengaruh Harga, Promosi, dan Suasana Toko (Store Atmosphere) Terhadap Loyalitas Pelanggan Ask Coffee Marelan

Tara Febrianti, Aisyah Azhar Adam — Sun, 31 May 2026 00:00:00 +0000

This study aims to examine the effect of price, promotion, and store atmosphere on customer loyalty at Ask Coffee Marelan. This research is a quantitative study with an associative approach. Data were collected through questionnaires distributed to 100 respondents who are customers of Ask Coffee Marelan. The analytical methods used include multiple linear regression, t-test, F-test, and the coefficient of determination (R²) with the help of SPSS 27. The results of the t-test show that Price (X1) has a t-value of 6.724, which is greater than the t-table value of 1.984, with a significance level of 0.000 < 0.05, indicating a positive effect. Thus, H1 is accepted and H0 is rejected, meaning that Price (X1) has a positive and significant effect on Customer Loyalty (Y). Promotion (X2) has a t-value of 2.944, which is greater than the t-table value of 1.984, with a significance level of 0.004 < 0.05, indicating a positive effect. Thus, H2 is accepted and H0 is rejected, meaning that Promotion (X2) has a positive and significant effect on Customer Loyalty (Y). Store Atmosphere (X3) has a t-value of 2.056, which is greater than the t-table value of 1.984, with a significance level of 0.043 < 0.05, indicating a positive effect. Thus, H3 is accepted and H0 is rejected, meaning that Store Atmosphere (X3) has a positive and significant effect on Customer Loyalty (Y). Furthermore, the F-test results indicate that the three variables simultaneously have a significant effect on Customer Loyalty (Y) at Ask Coffee Marelan.

Pengaruh Pengaruh Struktur Aset, Profitabilitas, dan Likuiditas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Zihan, Rizki Filhayati Rambe — Sun, 31 May 2026 00:00:00 +0000

This study aims to analyze the effect of asset structure, profitability, liquidity, and firm size on capital structure partially in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period. In addition, this study also aims to determine the role of firm size as a moderating variable in strengthening or weakening the effect of asset structure, profitability, and liquidity on capital structure. The population of this study consisted of 83 food and beverage companies listed on the Indonesia Stock Exchange during the observation period. The sampling technique used was purposive sampling based on certain criteria, resulting in 17 companies as the research sample. With a five-year observation period, the total data used in this study amounted to 85 observations. The data analysis technique used was Moderated Regression Analysis (MRA) to examine the direct relationship between variables and the moderating effect of firm size. The results show that asset structure has a significant effect on capital structure, indicating that the composition of company assets is an important factor in determining financing policies. Profitability has no significant effect on capital structure, meaning that the level of company profits is not a primary factor in determining capital structure. Liquidity has a significant effect on capital structure, indicating that a company’s ability to meet short-term obligations is related to its financing decisions. Furthermore, firm size is unable to moderate the effect of asset structure, profitability, and liquidity on capital structure in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period.

Ukuran Perusahaan Memoderasi Pengaruh Leverage, Likuiditas dan Audit Tenure Terhadap Opini Audit Going Concern

Dicko Reynaldi Pasaribu, Ruswan Nurmadi — Sat, 06 Jun 2026 09:41:39 +0000

This research aims to examine how leverage, liquidity, and audit tenure affect going concern audit opinions, with company size acting as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023. This research uses a quantitative method, with purposive sampling as the sampling technique. The sample criteria obtained were 72 companies with a period of 5 years. The analysis techniques used in this study are Logistic Regression Analysis and Moderated Regression Analysis (MRA). The results of the analysis show that the three independent variables, namely leverage, liquidity, and audit tenure, do not affect the going concern audit opinion. Company size, which acts as a moderating variable, cannot moderate the relationship between leverage, liquidity, and audit tenure on the going concern audit opinion.

Pengaruh Pelatihan, Disiplin Kerja dan Jenjang Karir Teradap Kinerja Karyawan

Indra Kurniawan, Tika Nirmala Sari — Sat, 06 Jun 2026 10:29:26 +0000

This study aims to determine and analyze the effect of Training, Work Discipline, and Career Path on Employee Performance at PT Capella Dinamik Nusantara, SM. Raja Branch. This research is classified as associative research and employs a quantitative method. The population in this study consists of all employees of PT Capella Dinamik Nusantara, SM. Raja Branch, the exact number of which is unknown. The sampling technique used was non-probability sampling with a saturated sampling approach. The total sample taken in this study amounted to 64 respondents, with the distribution of questionnaires focused on all employees of PT Capella Dinamik Nusantara, SM. Raja Branch The results of the study indicate that Training has a positive and significant partial effect on Employee Performance, Work Discipline has a positive and significant partial effect on Employee Performance, and Career Path also has a positive and significant partial effect on Employee Performance. Simultaneously, Training, Work Discipline, and Career Path have a positive and significant effect on Employee Performance. The adjusted R square value of 0.721 can be referred to as the coefficient of determination, meaning that 72.1% of the variation in Employee Performance can be explained by Training, Work Discipline, and Career Path, while the remaining 27.9% which is not scrutinized.

Peran Gender dan Education dalam Membentuk Entrepreneurial Orientation pada Pelaku UKM

Indah Yani, Dara Alifa Fajriati Thamrin, Leny Marlina — Sun, 31 May 2026 00:00:00 +0000

This research analyze whether entrepreneurial orientation (EO) in the Small and Medium Enterprises (SMEs) depends on the level of education and gender, in the face of inconsistencies between theoretical assumptions and available empirical evidence. The design of this study was a survey of 126 purposely selected SME owners in Indonesia, a quantitative approach. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data and determine the relationship between variables. The findings indicate that education level positively and significantly impacts EO and there is no significant impact of gender. The result implies that cognitive capacity and access to knowledge have a greater impact on entrepreneurial orientation than the demographic attributes based on gender. The novelty of the present study can be seen in its critical point of view at revisiting the role of gender as a social construction in models of entrepreneurship and identifying discrepancies in the nature of the relationship between education and EO in the case of SMEs in Indonesia. The contribution of this study to the literature on entrepreneurship is that the contextual and non-demographic factors are important in explaining differences in entrepreneurial orientation and that the study offers a concrete foundation to the formulation of more extensive follow-up studies.

Pengaruh CR, DAR, dan DER Terhadap ROA pada Perusahaan Sub Sektor Asuransi Terdaftar di BEI

Dewi Astuti, Nisfu Fhitri — Sun, 31 May 2026 00:00:00 +0000

This study analyzes the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Return on Asset (ROA) in insurance sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. Profitability in insurance companies is important to examine because this sector has characteristics related to risk management, claim obligations, liquidity needs, and financing structures that differ from non-financial companies. This research applies a quantitative approach with a causal associative method. The data used are secondary data obtained from annual financial statements published on the website of the Indonesia Stock Exchange. The population consists of 19 insurance companies, while the sample was selected using purposive sampling, resulting in 9 companies and 36 observations. Data were analyzed using multiple linear regression with SPSS 27, preceded by assumption tests consisting of normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that CR has no significant effect on ROA, suggesting that liquidity is not the main factor in improving profitability among insurance companies. DAR has a positive and significant effect on ROA, indicating that assets financed by debt can support profit generation when managed productively. DER has a negative and significant effect on ROA because dependence on debt compared with equity may increase financial expenses and reduce profitability. Simultaneously, CR, DAR, and DER have a significant effect on ROA. The Adjusted R Square value of 0.275 indicates that 27.5% of ROA variation is explained by the three independent variables, while 72.5% is affected by other outside factors.