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[Navigating uncertainty: The dynamics of financial distress and opinion shopping ongoing concern audit opinions in the COVID-19 era ]]>
<![CDATA[Anggarini, Ni Made Anggi]]>;
<![CDATA[Sukartha, Putu Dyan Yaniartha]]>;
<![CDATA[Widhiyani, Ni Luh Sari]]>;
<![CDATA[Ratnadi, Ni Made Dwi]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v20i2.20747
<![CDATA[This study delves into the intricate relationship between financial distress and opinion shopping in the context of going concern audit opinions, particularly during the challenging COVID-19 pandemic. Focusing on non-financial firms listed on the IDX from 2019 to 2021, the study employed a non-probability, purposive sampling method for selecting relevant samples. Data collection was primarily conducted through non-participant observation, and logistic regression techniques were utilized for analysis. The novelty of this study lies in its temporal focus, situating the analysis within the unique financial and audit challenges posed by the pandemic. One of the key findings is the significant inverse correlation between financial distress, measured by the Altman Z-Score, and the likelihood of receiving a going concern audit opinion. The study demonstrates that increased financial distress significantly raises the probability of a firm receiving a going concern audit opinion. In contrast, the practice of opinion shopping, where firms might switch auditors to obtain a more favorable opinion, is found to decrease the likelihood of receiving such an opinion during the pandemic.]]>
<![CDATA[Brewing happiness: Is it just about coffee or more? ]]>
<![CDATA[Yudhi Koesworodjati]]>;
<![CDATA[Fathiyyahrohmah, Annisa]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v20i2.20766
<![CDATA[This study aims to provide empirical evidence of the important role of product diversity and service quality on consumer’s perceived value and its subsequent influence on consumer satisfaction. The largest local coffee shop brands in Indonesia have been selected as the focal points of this study due to their amalgamation of traditional and modern flavors and the unique experiential offerings they provide to their customers. Notably, the novelty of this study resides in its intention to bridge a significant gap in the existing literature. Prior studies have rarely explored the factors associated with customer satisfaction within the context of local coffee shop services with the mediation role of perceived value and antecedents of product variability. The study adopts a quantitative research approach, utilizing a 5-point Likert scale in a survey-based methodology. A total of 262 respondents, comprising a diverse pool of coffee lovers and enthusiasts, actively participated in this survey. To examine and assess the hypotheses posited in this study, we utilized the SPSS macro-PROCESS (Model 4). The study's findings indicate a significant positive correlation between product and service diversity and customer value. This suggests that by offering a diverse range of innovative products and services, coffee shops can enhance the perceived value for customers, ultimately leading to higher satisfaction levels. Interestingly, this study has uncovered a notable difference in the role of service quality as a primary driver of customer satisfaction, in contrast to prior findings suggesting that service quality is merely one of several factors contributing to satisfaction.]]>
<![CDATA[Entrepreneurial mindset and SME performance: The mediating role of entrepreneurial behavior ]]>
<![CDATA[Juniardi]]>;
<![CDATA[Sarwoko, Endi]]>;
<![CDATA[Sahertian, Pieter]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
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DOI: 10.31106/jema.v20i2.21390
<![CDATA[This study aims to examine the effect of an entrepreneurial mindset on SME performance and explore the mediating role of entrepreneurial behavior from an Attribution Theory perspective. The study explains that entrepreneurial behavior mediates entrepreneurial mindset and SME performance. This adds depth to the understanding of the mechanisms through which mindset impacts performance, shedding light on the importance of actual behavior in translating mindset into tangible outcomes. To accomplish these objectives, a quantitative research approach was adopted. Data were collected through a structured questionnaire administered to owners/managers of Micro, Small, and Medium Enterprises (MSMEs). To analyze the data and test the proposed hypotheses, Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed due to its suitability for exploring complex relationships with relatively small sample sizes. The dataset comprised responses from 382 owners/managers of MSMEs. Our findings suggest that while having an entrepreneurial mindset is crucial for performance, entrepreneurial behavior acts as the intermediary, guiding and directing the impact of mindset on actual business outcomes. In conclusion, by confirming Attribution Theory within the entrepreneurial context, this study extends the theory's applicability beyond traditional domains.]]>
<![CDATA[The Relationship of Perceived Value, Perceived Risk, and Level of Trust Towards Green Products of Fast Moving Consumer Goods Purchase Intention ]]>
<![CDATA[Zulfikar, Rizka]]>;
<![CDATA[Mayvita, Prihatini Ade]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 15 No. 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v15i2.838
<![CDATA[This study aims to investigate how the relation between the perceived value, perceived risk, level of trust and toward green products purchase intention. This study is a survey research using questionnaires as an instrument. Population and sample used in this study is the community of Banjarmasin and taken as many as 150 respondents using non-purposive sampling method. The study found that Banjarmasin’s public tends to be more considered in its functional value indicators than other indicators such as social value, emotional value, and economic value. They also tend to be more considered at time risk indicators than other indicators such as the risk of physical and psychological risks. Banjarmasin’s public tends to be more considered toward its benefits indicators than other indicators such as trust in the object, and trust in attributes. Perceived value and perceived risk affect the level of public confidence but have no effect to the public purchase intention towards green products. The level of trust significantly influences the purchase intention towards green products. The relationship between the public purchase intention towards green products with the perceived value and perceived risk tends to be indirect and moderated by variable levels of trust.]]>
<![CDATA[Social Commerce Adoption in SMEs ]]>
<![CDATA[Zamrudi, Zakky]]>;
<![CDATA[Wicaksono, Teguh]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 15 No. 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v15i2.1125
<![CDATA[Small and medium enterprises (SMEs) has gradually become an economic backbone for several developing country including Indonesia. In several studies, it was assumed that SMEs was a sign of self-sufficiency concept. In the economic strike, SME's could sustain the price of several staple goods that are related to society livelihoods such as food and attire. South Kalimantan Province was well known for its authentic fabric namely sasirangan produced by local SME's spread all around the area. SMEs are nowadays are inseparable from IT particularly that related to social media to promote their product. The use of IT infrastructure and platform were usually centered in the large city mainly in the capital of province such as Banjarmasin. As an alternative, the use of social media could be employed to empower SMEs at county area. This study was aimed to understand the attitude of county area SMEs on the use of social media for commerce purposes. The sample involved in this study was 45 Sasirangan SMEs on 5 off-capital counties at South Kalimantan Province. These works use PLS-SEM due to the nature of research was explore the interaction amongst the variable (exploratory factor analysis). The finding shows that in general, SMEs entrepreneur has a great willingness to use their social media for commerce purposes. A further discussion of research finding and research limitation will be further discussed in the end of paper.]]>
<![CDATA[The Triangle of Knowledge Sharing, e-Marketing Capability, Marketing Performance ]]>
<![CDATA[Nirawati, Lia]]>;
<![CDATA[Prayogo, Rangga Restu]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1593
<![CDATA[Today's marketing activities have employed information technology to overcome the challenges of marketing sustainability in getting more resources and meeting greater expectations for building lasting relationships with customers. The ability in e-marketing represents business organizations competence in the use of the internet and other information technology to be able to facilitate effective and efficient interactions with customers. One of the marketing developments is e-Marketing capability. Information technology helps business organizations to be able to carry out online marketing capabilities. Various organizational capabilities in managing electronic-based marketing are based on knowledge sharing by business organizations to improve marketing performance. The purpose of this research is to see the extent of knowledge sharing and e-Marketing capability effect on marketing performance. This research used explanatory with a quantitative approach. The respondents are the students who have products that are marketed in business incubators. The questionnaire was given to 101 respondents with a sampling technique of purposive sampling. The results of the study show that knowledge sharing cannot influence e-Marketing capability, knowledge sharing can influence marketing performance, and e-Marketing capability cannot influence marketing performance.]]>
<![CDATA[Hermeneutics of Earning Management: Between Pressure and Opportunity ]]>
<![CDATA[Murniati, Murniati]]>;
<![CDATA[Sa'diyah, Mahmudatus]]>;
<![CDATA[Subadriyah, Subadriyah]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1666
<![CDATA[This study aims to assess the effectiveness of the use of video content marketing in performing SMEs perceptions and behavior in implementing the concept of a green economy. The expected results of this research will make the using of video marketing content can be used as a material consideration for use in socialization and guidance to SMEs about the concept of green economy. This study was conducted in South Kalimantan province with the population, and the sample was SMEs in South Kalimantan province as much as 164 respondents. Researcher use purposive sampling as research method with one group pretest-posttest as research design. The data was collected using interviews and questionnaires. Data analysis technique are descriptive statistics, and Wilcoxon Sign Rank Test. This study found that there is an average difference of perception and behavior of respondents about green economy before and after treatment with the video content marketing.]]>
<![CDATA[Optimal Portfolio Construction: Application of Sharpe's Single-Index Model on Dhaka Stock Exchange ]]>
<![CDATA[Mahmud, Imroz]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1736
<![CDATA[This study aims to find whether Sharpe's single-index model of portfolio construction offers better investment alternatives to the investors of the Dhaka Stock Exchange (DSE). For this purpose, month-ended closing price data of 178 companies listed on the DSE, the prime bourse of Bangladesh, and the month-ended index value of DSEX have been used for the period starting from January 2013 to February 2018. The stocks selected for this study belong to 16 industrial sectors, and purposive sampling technique has been used to select these sectors. Sharpe's model formulates a unique cut-off rate and selects the stocks having an excess return-to-beta ratio above that rate. In this study, 54 stocks qualified to be a part of the optimal portfolio. Hence, the proportion of investment to be made on each of the stock is calculated according to the model. The study reveals that three industries occupy a hefty chunk (65.78%) of the proposed investment portfolio. The constructed portfolio offers a monthly return of 2.1489% and carries 1.9516% risk as measured by standard deviation. The beta of the optimal portfolio is only 0.124003. The constructed portfolio outperforms every individual stock as well as the market index in terms of offering the optimal risk-return combinations. Therefore, this five-and-a-half-decade-old model offers a great opportunity for Bangladeshi investors to optimize return and diversify risk in an efficient manner.]]>
<![CDATA[How Product Attributes Affect Consumer Decision To Purchase A Premium Scooter Matic? ]]>
<![CDATA[Helfi, Yudi]]>;
<![CDATA[Akbar, Fatihatul]]>;
<![CDATA[Pratiwi, Dinda Mutiara]]>;
<![CDATA[Maolani, Fakhri Mujahid]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1749
<![CDATA[The automotive industry is one of the industries with the largest growth rate in Indonesia. The motorcycle is chosen as the most favorite means of transportation due to their superiority in affordability, maintenance costs, fuel costs and effectiveness of travel time. Among companies that compete fiercely for this market niche are PT. Astra Honda and PT. Yamaha Indonesia Motor Manufacturing. Both of them recently launched a new variant in the premium automatic scooter segment namely Yamaha NMax 155 cc and Honda PCX 150 cc. Although Honda dominates the scooter market segment in general, the AISI data in the early semester of 2018 shows that the achievement of sales of Honda PCX is far behind their closest competitor, Yamaha NMax in the range of 2:8. So that it becomes interesting for the researchers to know the perceptions of quality, features, style, and design of Honda PCX's attributes on consumer decisions in purchasing related products. Respondents involved in this study were 60 members of the HPCI (KAPURSUCI) community, Purwakarta, Subang and Cikarang using non-probability sampling techniques, which is accidental sampling on filling each questionnaire. The results of this study conclude that there is a positive influence between product attributes possessed by Honda PCX (quality, features, and product design) on the purchasing decisions.]]>
<![CDATA[Does Green Economy Video Really Work? The Effectiveness of Using Video Content Marketing in Forming MSMEs Perception and Behavior to Implement Green Economy ]]>
<![CDATA[Zulfikar, Rizka]]>;
<![CDATA[Mayvita, Prihatini Ade]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1796
<![CDATA[This study aims to assess the effectiveness of the use of video content marketing in performing SMEs perceptions and behavior in implementing the concept of a green economy. The expected results of this research will make the using of video marketing content can be used as a material consideration for use in socialization and guidance to SMEs about the concept of green economy. This study was conducted in South Kalimantan province with the population, and the sample was SMEs in South Kalimantan province as much as 164 respondents. Researcher use purposive sampling as research method with one group pretest-posttest as research design. The data was collected using interviews and questionnaires. Data analysis technique are descriptive statistics and Wilcoxon Sign Rank Test. This study found that there is an average difference of perception and behavior of respondents about green economy before and after treatment with the video content marketing.]]>
