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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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Does broad gender diversity affect corporate social responsibility disclosures? Matitaputty, Jean Stevany; Davianti, Arthik
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.v17i1.3612

Abstract

Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixed-method, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.
Job satisfaction and turnover intention among public sector nurses: Is workload and burnout the issue? Dwinijanti, Lenny; Adhikara, M. F. Arrozi; Kusumapradja, Rokiah
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.v17i1.4951

Abstract

The growing rate of nurse turnover is unavoidable and inevitable. Nursing considered one of the most stressful occupations in the health industry. Unfortunately, there are limited studies published in Indonesia that explain this phenomenon among clinical nurses. This study aims to describe the nurse job satisfaction and turnover intention at public hospitals from workloads and burnout perspective. The design used in this study was quantitative with the survey approach. The data were collected by using simple random sampling from the hospital (cluster B) nurses with the total participant was 190 nurses. The result of this study shows that workload and burnout affect job satisfaction directly. The mediator role of job satisfaction in the effect of workload and burnout on turnover intention is significantly proved. Interestingly, this study failed to prove the effect of workload on turnover intention which means that although many nurses experienced a heavy workload, the majority of nurses in this study feel that the workloads are still reachable or even low due to their young aged. They tend to keep the job since it’s difficult to find any other opportunities. They will intend to leave their job only if they experienced a greater level of burnout and disenchantment.
Personal resources and turnover intention among private sector employees: Does work engagement still matter? Hardaningtyas, Ratna Tri
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.v17i1.4989

Abstract

Work engagement has emerged as a core element of talent management to acquire and retain high-performing employees in the labor market and a potential bright spot for business success. Due to the aforementioned positive influences and benefits of improving employees' work engagement, many organizations put more effort towards enhancing and maintaining levels of work engagement as their top priority for an effective human resource system. This study aimed to investigate the mediating effects of employees' work engagement in the relationships between their personal resources (self-efficacy, organizationalbased self-esteem, and optimism) and turnover intention. A total of 119 survey responses collected by convenience sampling and analyzed by using structural equation modeling (SEM). This study concluded that there is a positive relationship between self-efficacy, organizationalbased self-esteem, optimism, and work engagement. The mediation role of work engagement in the relationship between self-efficacy, organizational-based self-esteem, optimism, and turnover intention proves significantly in this study. Interestingly, this study found that there is a positive relationship of self-efficacy on turnover intention which means that the higher level of self-efficacy does not indicate the lower turnover intention. Employees with a high level of self-efficacy believe that they are giving too much to their organization Therefore, they eventually negotiated more for higher salaries while at the same time seeing more alternative jobs/organizations offers in case they are not appreciated enough for what they do for organizations.
Understanding online shopping adoption: The unified theory of acceptance and the use of technology with perceived risk in millennial consumers context Piarna, Rian; Fathurohman, Ferdi; Purnawan, Nunu Nugraha
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.v17i1.5050

Abstract

Online shopping is growing so rapidly and has attracted millennials in various way. Unfortunately, the discussion regarding the adoption of online shopping in millennial consumers’ context with perceived risk application was still limited. Therefore, the purpose of this study was to investigate the effect of performance expectancy, expectation efforts, social influence, facilitation conditions, hedonic motivation, price value, habits, and perceived risks on behavioral intentions and use behavior. This study also discusses the effect of perceived risks on financial risk, performance risk, and privacy risk. 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 an online shopper with a range of age of 18-35 years old. The results show that the millennial generation is influenced by the social environment and habits in shaping their behavioral intention. Millennial consumers are also proving very concerned about their perceived risk of financial, performance, and privacy issues when doing online shopping. Interestingly, six of the factors studied (performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, price value, and perceived risk) do not have any influence on the intention to use online commerce technology.
Does work commitment mediates the effect of Islamic work ethic on performance and turnover intention? Miswanto, Miswanto; Arifin, Rois; Murniyati, Dwi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (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.v17i2.5533

Abstract

Islam is a comprehensive religion that covers not only the ritual worship aspect but also ethics and acts of business. The field of Islamic work ethics has been studied by many researchers in different study settings. However, the important role of Islamic work ethics has been underexplored in work commitment studies. Therefore, this study aims to examine the direct and indirect effect of Islamic work ethics in affecting employees work performance and turnover intention through work commitment. This study used the quantitative method as their main research design. Purposive sampling was applied as a sampling technique with a five-point Likert scale of the structured questionnaire as a measurement scale and data gathering method. The bootstrap method used to test the proposed hypotheses. This study concluded that Islamic work ethic positively affects work commitment, thus work commitment positively affects work performance. This study also found that there was an insignificant effect of Islamic work ethic on work performance and turnover intention, and work commitment on turnover intention. Fundamentally, the mediation role of work commitment failed to prove in this study as there were only significant indirect effects between Islamic work ethic and work performance. In other words, the higher individual beliefs on Islamic value, the more committed employee to do their job. Thus, the more committed and enthusiastic employees on their job, the higher their work performance will be.
An exploration of the youths perception toward social entrepreneurship development: Evidence from Bangladesh Ashrafi, Dewan Mehrab; Sarker, Md Atiqur Rahman; Binti Hashim, Junaidah; Haque, Ahasanul; Nayan, Fatima Kanis
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.v17i1.5539

Abstract

A plethora of researchers has dominantly kept their focal point on the concept of social entrepreneurship and its economic development and sustainable aspect, but very few studies have been carried out which solely emphasized the youth and social entrepreneurship in Bangladesh. This study aims to explore the factors associated with the perception development of social entrepreneurship intention among business school graduates in Bangladesh. Primary data has been collected by using a structured questionnaire on 350 respondents and analyzed by using Spearman correlation. This study revealed most of the young graduates chose to participate in social entrepreneurship since it allows them to be independent and help to fulfill their social spirit. They also perceived that social entrepreneurship as a respectable and noble career. Interestingly, they also considered that job as risky and seems like take the advantage of other difficulties or poverty. They are also do not get family support to do social business because they perceived that social entrepreneurship is only for people who cannot get the desired job.
Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration Romadhon, Fitri; Kusuma, Indra Wijaya
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (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.v17i2.6067

Abstract

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
Consumer response to different advertising appeals: The role of brand value and the perceptual fit of an extended brand for high-involvement products Juniarti, Rosa Prafitri; Afiff, Adi Zakaria
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (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.v17i2.6683

Abstract

Brand extension is a topic that has been widely discussed by academics and practitioners in various studies. Unfortunately, there are only a few that address the role of product involvement, advertising appeals, and value dimensions in the extension acceptance as their main issue. Therefore, this study aims to mixed three controlling factors which are product involvement, advertising appeals, and brand value dimensions in determining how consumers respond to the parent brand and extended brand. This study was designed to test the possible interaction in a 2x2x2 full-factorial between advertising appeals (informational vs. emotional), brand extension perceived fit (high vs. low), and value dimension (symbolic vs. functional) for high involvement products. This study confirmed that there were significant differences in the main effects for both consumers' evaluation toward brand extension and the parent brand in the case of a symbolic brand and the high fit of extensions. Emotional appeals play important role in enhancing this degree because of the high level of its brand associations. As symbolic brand often referred as premium brand, the more positive the level of quality perception, the higher level of consumers' evaluation toward brand and brand loyalty will be. Thus, the more loyal consumer to the parent brand, the more positive evaluations of the extension will be.
Knowledge sharing activities among public sector employees: Evidence from Indonesia Supriatna, Metha Djuwita
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (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.v17i2.6686

Abstract

Knowledge sharing has an important role in the management of any organization. It can lead to increased knowledge creation, collaboration level, and level of innovation, which, in turn, increases organizational performances. However, few studies have empirically examined the effect of knowledge sharing activities on an individual's belief in a public sector organizational setting, especially in Indonesia. This study was conducted to analyze the role of knowledge sharing in affecting the activities of creative self-efficacy within public organizations. This study used purposive sampling which designed to focus on employees who have positioned as a researcher in one of Directorate of Ministry of Public Works and Housing of the Republic of Indonesia. The questionnaire used in this study was adapted from Brockhus and Yu instruments. The result of this study shows that there is a positive and significant effect of knowledge sharing activities on creative self-efficacy. The higher the level of knowledge sharing activities within the organization, the more it will encourage creative self-efficacy. The majority of the respondent in this study that classified as Y generation (Millenials) was the main reason of the differences between the conclusion of this study and previous ones who argues that knowledge sharing initiatives are more difficult to be implemented in public sector organization as many of public sector officers believe that the activities of knowledge sharing meant losing power and an extra work surface.
How social media marketing influences consumers purchase decision? A mediation analysis of brand awareness Ardiansyah, Fajar; Sarwoko, Endi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (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.v17i2.6916

Abstract

The important usage of social media as highly interactive platforms of communications is bound to change the way companies approach marketing. Many previous studies conclude that social media has proven to be a key factor in creating brand awareness. Thus, a higher level of awareness will affect consumers' decisions positively. However, few studies focus on the role of brand awareness as a mediation construct in affecting purchase decisions. Therefore, this study aims to explore the mediation role of brand awareness on the relationship between social media marketing and purchase decisions. The study conducted is quantitative research based on a survey approach. Purposive sampling and ordinary least square regression were used as sampling techniques and data analysis. The study revealed that social media marketing has a positive and significant influence on both brand awareness and purchase decisions. Unfortunately, this study failed to prove the direct and indirect effect of brand awareness on purchase decisions. The nature of wetsuit (sportswear) that can be categorized as a high involvement product was considered as the main reason for the insignificancy effect of brand awareness on purchase decision and the mediation role of brand awareness. In the case of high involvement products, consumers tend to be rational so that they were required more time and effort to evaluate specific product performances and characteristics.

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