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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Published by Universitas Islam Malang
ISSN : 16937864     EISSN : 25974017     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 166 Documents
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Work engagement as a central driver: Reassessing employee well-being metrics and performance Ratna Rosalina, Luh; Rahmawati, Putu Indah; Sinarwati, Ni Kadek
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.20161

Abstract

Traditional metrics of employee well-being, such as satisfaction and commitment, are now under scrutiny by scholars. There's growing concern that these measures might lead to complacency rather than maximizing workforce potential. Amidst this debate, work engagement is highlighted as a crucial determinant in enhancing workforce performance, especially in ever-evolving work contexts. This study aims to bridge existing gaps by unearthing the intricate relationships between work engagement, job satisfaction, and performance in the public sector. Data for the study were gathered through a survey questionnaire administered to 538 civil servants employed in the Indonesian government sector. Thus, the proposed mediation model was evaluated using Sobel test. The results revealed that work engagement does affect employee performance both directly and indirectly through job satisfaction. Intriguingly, the direct effect of work engagement on performance proved more dominant, marking it as a central contributor to productivity and efficacy in the public realm. This elucidates a complex interplay, emphasizing that while satisfaction plays a role, it's the intrinsic engagement of employees that stands paramount in driving optimal outcomes in the public sector.
Beyond profit: How ESG performance influences company value across industries? Dwimayanti, Ni Made Desy; Sukartha, Putu Dyan Yaniartha; Putri, I Gusti Ayu Made Asri Dwija; Sisdyani, Eka Ardhani
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.20574

Abstract

Evaluating Environmental, Social, and Governance (ESG) scores is essential for understanding a company's long-term sustainability and value. These scores serve as a barometer of a firm's commitment to ethical, environmental, and social practices—attributes that are increasingly valued by both investors and consumers. However, despite their importance, previous studies have been constrained by their focus on smaller sample sizes and exclusive attention to the financial sector. Our study addresses this gap by delivering a comprehensive analysis of the impact of ESG scores on the valuation of companies across diverse industries, while purposefully excluding the financial sector, listed on the Indonesian Stock Exchange from 2019 to 2021. We analyzed 2,169 company-year observations, collected through non-probability purposive sampling, using multiple linear regression in STATA. Our findings reveal a robust correlation between ESG scores and company value, with firms boasting superior ESG scores consistently demonstrating enhanced size and profitability. These results emphasize that a genuine commitment to ESG principles not only elevates performance but also boosts attractiveness to investors, going beyond mere statutory compliance or superficial adoption.
The influence of advertising appeals on viral advertising, brand awareness, and purchase intention: The moderator role of hedonic personality Prajogo, Wisnu; Purwanto, Edi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i1.5298

Abstract

Viral advertising has become a trending topic nowadays. This study aims to examine the effect of advertising appeals on viral advertising, brand awareness, and purchase intentions with the hedonic personality playing as a moderating role. The use of hedonic personality itself to predict viral intentions, brand awareness, and purchase intentions have not been widely discussed by other researchers. This study can be classified as explanatory research with purposive sampling and partial least square as sampling techniques and data analysis. This study was designed to focus on individuals who can be classified as social media active users with a minimum age of 18 years old. The result shows that advertising appeals (humor and informative) have a positive and significant impact on viral intention and attitude toward advertisement. Thus, the higher viral intention and the positive attitude toward advertisement will increase the possibility of purchase and the level of brand awareness. While hedonic personality was significantly proved moderates the relationship between viral intentions and brand awareness in this study. The nature of respondents in this study who mainly are at high level of hedonic personality make the moderation role of hedonic personality has no significant impact on the relationship of viral intentions on purchase intentions. Therefore, the viral factor on hedonic consumers did not seem to correlate purchase intentions.
Embracing the digital economy: Exploring the role of trust, perceived ease of use, and religiosity on intention to use Islamic peer-to-peer lending Alrasyid, Harun; Rabbani, Mustafa Raza; Afifudin, Afifudin
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i2.9097

Abstract

This study investigates the pivotal roles of trust, perceived ease of use, and religiosity on individuals' intentions to adopt Islamic peer-to-peer (P2P) lending platforms within the digital economy context. The novelty of this study lies in its focus on an area that has received limited attention in prior studies (Islamic P2P lending) and the inclusion of individual factors, particularly religiosity, in the analysis. Additionally, a five-point Likert scale survey and purposive sampling technique were employed, targeting young Muslim potential borrowers aged 18-24 (Generation Z) who are presently engaged in microbusiness activities and have knowledge of financial technology. However, they had not yet utilized any P2P lending platforms. Data from three hundred twenty-three respondents was analyzed to investigate the relationships between variables. The results of this study suggest that all examined variables, including trust, perceived ease of use, and religiosity, have a significant and positive impact on individuals' willingness to use Islamic P2P lending. This implies that the more trust individuals have in Islamic P2P lending platforms, the easier they perceive them to use, and the stronger their religious beliefs, the more likely they are to accept and utilize these new Islamic financial services.
Assessing the investment viability of Indonesia's upstream electric vehicle (EV) sector stocks amidst the COVID-19 pandemic Patria, Harry; Rahim, Djuwita A.; Hermawan, Heri; Prasetyo, Heru Budi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i2.19508

Abstract

Amidst the global push for sustainability, the burgeoning electric vehicle (EV) industry has driven increased demand for batteries, placing the Indonesian nickel ore sector in a pivotal position due to its vast reserves. This study thoroughly examines the investment landscape of this sector, utilizing advanced portfolio optimization techniques to analyze four major nickel ore mine firms in Indonesia. Through Monte Carlo simulations, the study evaluates the optimal portfolios of risky assets, comparing their performance before and during the COVID-19 pandemic. Findings reveal a significant shift in portfolio composition during the Pandemic, reflecting investors' response to global disruptions by diversifying their holdings. Notably, the Sharpe Ratio, a risk-adjusted return measure, demonstrates an impressive increase in return relative to risk during the Pandemic, emphasizing the sector's resilience and attractiveness for investment, especially in times of economic uncertainty like the COVID-19 pandemic. The transformation in portfolio weights and the corresponding increase in risk-adjusted returns highlight the sector’s potential as a lucrative investment avenue, especially during periods of global economic uncertainty like the COVID-19 pandemic.
Social media impact on trading behavior: An examination among Indonesian young adult investors with capital market literacy as a mediator Junaidi, Junaidi; Nurhidayah, Nurhidayah
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.19687

Abstract

The decline in financial literacy about capital markets among Indonesians raises concerns that the growing number of investors is at risk of financial fraud. This study introduces a novel approach to comprehensively examine how Indonesian young adults make investment choices, mainly when influenced by social media and their different literacy levels about financial markets in the digital age context. The central and dual roles of capital market literacy as an independent and intervening variable expand upon the existing framework of related studies. An empirical online survey with a valid sample of 314 respondents from Indonesia is used as the primary data for the study. Using the partial structural equation model, our results indicate that both social media and capital market literacy directly and positively impact investors' trading behavior. This suggests that a deeper understanding of capital market literacy, coupled with the influence of social media, plays a crucial role in shaping how investors engage in trading activities. Furthermore, this study also found that the mediating role of capital market literacy significantly affects trading behavior, indicating its importance in explaining how social media influences investment decisions among young adults.
Audit fees and related party transactions: Evidence from Indonesia Avita Ervianti, Tantri; Supatmi, Supatmi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.20590

Abstract

This study empirically examines the impact of related party transactions on audit fees, focusing on distinguishing between tunneling-type and propping-type related party transactions. We investigate this causal relationship by analyzing the influence of various related party transactions on audit fees at the account level, allowing us to pinpoint the specific transactions that exert a more substantial influence on audit costs. Our research sample comprises 127 Indonesian manufacturing firms listed on the Indonesian Stock Exchange during the years 2020-2021, resulting in a dataset of 254 observations. Audit fees are quantified using the natural logarithm of the disclosed annual audit fees. We assess tunneling-type related party transactions by examining the proportion of assets and expenses involved in these transactions, breaking them down into categories such as account receivables, other receivables, and other assets. Similarly, propping-type related party transactions are evaluated based on the proportion of liability-based and sales-based transactions, further disaggregated into account payables, other payables, and other liabilities. Our hypothesis testing relies on a Panel Data Regression analysis model. Our findings reveal that tunneling and propping-type related party transactions significantly increase audit fees. Notably, we demonstrate that tunneling-related party transactions exert a more substantial impact on audit fees than propping-related party transactions, highlighting the significance of agency theory in understanding the risks associated with related party transactions.
A systematic review of anti-money laundering systems literature: Exploring the efficacy of machine learning and deep learning integration Husnaningtyas, Nadia; Hanin, Ghalizha Failazufah; Dewayanto, Totok; Malik, Muhammad Fahad
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.20602

Abstract

Money laundering is a complex issue with global impact, leading to the increased adoption of artificial intelligence (AI) to bolster anti-money laundering (AML) measures. AI, with machine learning and deep learning as key drivers, has become an essential enhancement for AML strategies. Recognizing this emerging trend, this study embarks on a systematic literature review, aiming to provide novel insights into the implementation, effectiveness, and challenges of these sophisticated computational techniques within AML frameworks. A critical analysis of 26 selected studies published from 2018 to 2023 highlights the essential role of machine learning and deep learning in identifying money laundering schemes. Notably, the decision tree algorithm stands out as the most commonly utilized technique. The combined use of both learning models has proven to significantly increase the effectiveness of AML systems in detecting suspicious financial patterns. However, the optimization of these advanced methods is still constrained by issues related to data complexity, quality, and access.
Belief control systems, psychological empowerment, and service motivation: A path to organizational effectiveness Nazaruddin, Ietje; Hasna, Afifah
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i2.20614

Abstract

This study examines how belief control systems affect public service motivation, focusing on the role of psychological empowerment. Using purposive sampling techniques, we selected a sample of 150 permanent public servants from the local bureaucracy in Yogyakarta, Indonesia. Data analysis was conducted using SEM-PLS analysis with Smart-PLS 4.0 software. Our findings indicate that belief control systems do not directly impact individuals' motivation to deliver efficient public services. However, psychological empowerment mediated the relationship between belief control systems and public service motivation. These results contribute to the existing literature by providing empirical evidence of the influence of belief control systems on public service motivation through psychological empowerment. The study underscores the importance of fostering positive belief control systems and enhancing psychological empowerment to improve performance and service delivery in the public sector. Understanding these dynamics is crucial for policymakers and practitioners to incentivize employees effectively and enhance public service outcomes.
Public accountant professional skepticism behavior in improving audit quality: A path analysis Adhikara, M. F. Arrozi; Widodo, Agung Mulyo
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i2.20616

Abstract

This study investigates the relationship between behavioral observation responses, namely accountability, due professional care, and professional skepticism, and their collective influence on audit quality within public accounting firms. By highlighting the mediating role of professional skepticism, our study offers a model that integrates cognitive dissonance theory with attribution theory, thereby advancing understanding in the field. Furthermore, this study employs a one-shot study approach with individual auditors as the unit of analysis. Data was collected through surveys administered to auditors working in public accounting firms registered with The Indonesian Institute of Certified Public Accountants in Jakarta. The sample comprised 123 auditors selected via Stratified Random Sampling. Path analysis using the AMOS program was employed for data analysis. The results indicate that when auditors feel a sense of accountability and exercise due professional care, they are more inclined to approach their work with heightened skepticism, positively influencing audit quality. This suggests that accountability and due professional care serve as catalysts for fostering a critical mindset among auditors. Consequently, the combined impact of these factors, along with professional skepticism, significantly contributes to enhancing audit quality, highlighting the interconnectedness of these elements in driving effective auditing practices.

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