JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) with registered number p-ISSN 1693-7864 and e-ISSN 2597-4017, is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual frame and ideas or research related business in general.
Articles
166 Documents
<![CDATA[Small Medium Entreprise's in East Java are Going to Digital Economy ]]>
<![CDATA[Muhafidhah Novie]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i01.215
<![CDATA[The purpose of this study were 1) to identified the problem of UMKM in implementing 60.000 UMKM domain program, 2) to determine the regional government (East Java) involvement in tackling each issues that comes while implementing 60.000 UMKM domain program, and 3) to classified the priority case in implementing this program. Researcher uses observation, interview, and focus group discussion (FGD) as her research methods. Researcher used 150 East Java UMKM as her sample representative. The results of this study showed that the regional government (East Java) was taking a crucial involvement in educating UMKM to implement this program eventhought they only have limited mentor. Researcher suggested that the government should collaborating with college in achieving their goals.Keyword : UMKM, Online, DomainJudul Asli : UMKM Jawa Timur Menuju Ekonomi Digital Berbasis Online]]>
<![CDATA[The Development of Syari'ah Cooperatives Information System Model ]]>
<![CDATA[Ronny Malavia Mardani]]>;
<![CDATA[Budi Wahono]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i01.216
<![CDATA[Indonesian Muslims have tremendous potential to be a pioneer and world Islamic economic center. Indonesia is the country with the largest Muslim population in the world. Indonesia has made policies that encourage the development of the Islamic finance industry. Classic problems that hinder in the development of Cooperative Shari'ah is limited knowledge of the cooperative management in financial management. Recognizing these circumstances, it would require a new technological innovation that the managers of cooperatives Syariah that some of those who do not understand how to manage the financial well be understood and easy to apply. Therefore, it is necessary to design the automated information system with the technology, so that businesses in the Cooperative Syariah able to easily prepare their own financial statements, without having to understand the concept of financial management. The purpose of this study is the description and design accountable models of Shari'ah cooperative information systems. The method used in this study is a qualitative method that is by arranging the Prototype Model. Results of design research model of this system, is able to develop a model of cooperative systems that facilitate cooperative Shari'ah management preparing financial reports quickly and accurately, can help managers and members of cooperatives Shari'ah to determine the growth cooperatives quickly and can help managers to make decisions rapidly.Keywords: Cooperative Shari'ah, Management Information SystemsJudul Asli : Pengembangan Model Sistem Informasi Koperasi Syariah Berbasis Teknologi Informasi]]>
<![CDATA[The Role of Customer Relationship Management in Indonesia Business ]]>
<![CDATA[Erna Andajani]]>;
<![CDATA[Nurul Badriyah]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i01.217
<![CDATA[Companies need to have tactics to win business competition. One way that can be used by the company is to recognize and understand the customer. Companies that perform customer relationship management will be able to sustain its business. The existence of customers is the driving force of business enterprises in various industries. In business services, the customer can be as an actor and a very crucial business objects. This study aimed to clarify the concept of customer relationship management and serves some research management customer relations in Indonesia. The study also describes the application of customer relationship management the company has done in Indonesia.  Keywords : Customer Relationship Management, Customer, Relationship Judul Asli : Peran Manajemen Hubungan Pelanggan dalam Bisnis Indonesia]]>
<![CDATA[Does internationalization moderate the effect of SMEs size, age, and other financial determinants on investment opportunities set? Evidence from Indonesia ]]>
<![CDATA[Soesetio, Yuli]]>;
<![CDATA[Rudhiningtyas, Dyah Arini]]>;
<![CDATA[Sudarmiatin, Sudarmiatin]]>;
<![CDATA[Mukhlis, Imam]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v18i2.10393
<![CDATA[Small and medium-sized enterprises (SMEs) are increasingly considering international expansion as one of the sustainable growth strategic options. This study aims to reveal how the effect of internationalization as a moderator of SMEs size, age, and other financial determinants toward investment opportunity set of SMEs that listed on the Indonesia Stock Exchange (IDX) from 2006 to 2020. Market to book asset ratio used as a proxy of investment opportunity set of SMEs. This study is one of the most important in the context of Indonesian SMEs as there were limited previous studies that have explored the internationalization factor. A total of 102 SMEs companies with 156 data observations were studied. A moderation regression analysis was used to test whether the determinants of the investment opportunity set were statistically significant. Surprisingly, the study found that the degree of internationalization has a moderating effect that weakens the relationship between SMEs age and size on investment opportunities set (market value ratio).]]>
<![CDATA[Financial capital, constraints, partners, and performance: An empirical analysis of Indonesia SMEs ]]>
<![CDATA[Widnyana, I Wayan]]>;
<![CDATA[Wijana, I Made Dauh]]>;
<![CDATA[Almuntasir, Almuntasir]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v18i2.11318
<![CDATA[Indonesia's small and medium enterprises (SMEs) are considered the backbone of the national economy. However, the fact that SMEs still contribute less to the national gross domestic product (GDP) in terms of value-added, need to be addressed. While previous studies mainly focused on financial (access) constraints as one of the major constraints faced by small enterprises which affect their growth and performances, this study aims to extend the relationship between capital and financial performance of Indonesia SMEs with the moderating effect of financial constraints and partners. This study is different from others as it uses a bigger panel dataset which is about 4.36 million SMEs in Indonesia and is the first to explore the role of financial partners comprehensively. Moreover, the panel regression model with geographic analysis unit uses as a data analysis method. The results of the study show that financial capital has a positive and significant effect on the financial performance of SMEs. Furthermore, while the moderation role of financial partners on the relationship between financial capital and financial performance of Indonesia SMEs was failed to prove, the negative moderation effect of financial constraints was able to prove in this study.]]>
<![CDATA[Evaluations of an entrepreneurship development program: A systematic literature review ]]>
<![CDATA[Ferdilan, Ronal]]>;
<![CDATA[Dhewanto, Wawan]]>;
<![CDATA[Rustiadi, Sonny]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v18i2.11461
<![CDATA[The contribution of entrepreneurship at both the microeconomic and macroeconomic levels is remarkable. There are many entrepreneurship development programs (EDP) initiatives proposed by policymakers around the world to ensure the growth of entrepreneurs. While EDP is necessary to improve entrepreneur capabilities, however studies on EDP evaluation literacy remain limited. This study aims to fill the gap by investigating EDP evaluation literacy by using a systematic literature review (SLR). This study carried out a bibliometric analysis on a Scopus database in the last three decades, from 1989 to 2021 with all the manuscripts were written in English. The results show that most of the literature on EDP evaluation-related themes is mainly focused on program evaluation, characteristics, challenges, stakeholders, and context, with program evaluation and characteristics are considered as the most significant issues of EDP evaluation. Interestingly, this study also reveals that few manuscripts review the process of EDP as the success criterion of EDP implementation.]]>
<![CDATA[The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu ]]>
<![CDATA[Fachruzzaman, Fachruzzaman]]>;
<![CDATA[Indriani, Rini]]>;
<![CDATA[Mediastuty, Pratana Puspa]]>;
<![CDATA[Fitranita, Vika]]>;
<![CDATA[Zaman, Adista Anbarani Putri]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v18i2.12530
<![CDATA[The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.]]>
<![CDATA[Entrepreneurs perceived risk and risk-taking behavior in the small-sized creative businesses of tourism sector during COVID-19 pandemic ]]>
<![CDATA[Agustina, Iin]]>;
<![CDATA[Bin Ajis, Mohd Naeim]]>;
<![CDATA[Pradesa, Hafid Aditya]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v18i2.12563
<![CDATA[The small-sized creative business in the tourism sector has been suffering risks of bankruptcy since the outbreak of coronavirus disease (COVID-19). Drawing on the basic theory of reasoned action, this study aims to investigate entrepreneur risk perceptions affect their risk-taking behavior. This study only focuses on the determinants of risk-taking, with regards to the perspective from an entrepreneurial lens in perceiving business, product, and profit risk during the COVID-19 pandemic. A quantitative approach using a structured questionnaire survey was utilized to attain the study objective. The dataset consists of 177 valid responses by the owner of the small-sized creative business of Indonesias tourism sector (mainly in handicraft and fashion categories). Correlation analysis and partial least square (PLS) modeling were employed to examine the causal relationship between constructs. Our empirical findings revealed that while entrepreneurs' perceived risk on business and product aspects was the most significant aspect that could affect their risk-taking behavior, entrepreneurs' perceived risk on profit aspects have an insignificant influence on their risk-taking behavior. It implies that the higher the level of business and product insecurity perceptions (as long as it can generate profitability and ensure business sustainability), the higher the level of risk-taking of entrepreneurs.]]>
<![CDATA[The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study ]]>
<![CDATA[Prihatiningtias, Yeney Widya]]>;
<![CDATA[Karo Karo, Gracyella Natalie Putri]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v18i2.12789
<![CDATA[Social media platforms have been an important source for the dissemination of information, especially during the COVID-19 social restrictions (work from home) mandate. As a result, most companies now rely more on social media influencers to deliver their brand values. However, many of these influencers do not report and pay their income tax from their social media paid activities. This study is the first to understand the reasons behind their tendency behavior to comply and or incompliance income tax in Indonesia during the COVID-19 pandemic. A qualitative method with in-depth interviews, observation, and documentation was used as the method of study. A total of thirteen Indonesian millennials influencers with a minimum number of 10,000 followers and taxable income from social media were involved in the study to share their views about their tax compliances behavior. Our findings revealed that there are indices that affect tax incompliant behavior among millennial social media influencers such as the sufficiency of knowledge about tax, unclear tax imposition and categorization mechanism, the level of trust, nationalism, and administrative needs for works. These finding also implies that there is an urge to educate influencers about tax compliance by using more suitable content and media to maximize the potential tax revenue from this booming profession.]]>
<![CDATA[Exploring the impact of managerial abilities on the competitive advantage and performance of creative industries in Indonesia during the post-pandemic recovery phase ]]>
<![CDATA[Murtianingsih, Murtianingsih]]>;
<![CDATA[Reyes, Alma Pia G.]]>;
<![CDATA[Lailatul Aqromi , Nur]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v20i1.19029
<![CDATA[In the pre-COVID-19 era, the creative fashion industry stood as a robust pillar in Indonesia's economy, contributing to over 50 percent of the nation's creative economy exports. Batik clothing and hijabs were at the forefront, emerging as the key export products. However, with the advent of the COVID-19 pandemic, this once thriving sector suffered substantial setbacks. This study aims to investigate how managerial ability influences competitive advantage, and whether the performance of that small-medium creative sectors is directly affected by managerial ability or indirectly through the mediation of competitive advantage. Our study aims to extent the existing studies by focusing on the sustained resilience of businesses in a post-pandemic. The study's sample consists of 134 Batik business owners and/or managers from East Java, Indonesia. The gathered data was then processed and analyzed using a structural equation model. Although the findings indicated that managerial ability did not directly affect business performance, there was a positive relationship between managerial ability and business performance when mediated by the competitive advantage. These findings suggest that competitive advantage continues to play a crucial role in business performance. The higher the managerial ability, the greater the potential to enhance their competitive, which in turn escalates their performance.]]>
