cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
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
 13   14   15   16   17 
Investigating the success of an E-Auction system initiatives among public servants: Validation of an integrated IS success model Bandiyono, Agus; Muttaqin, Abdul Hamid Hudalil
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.v17i2.9044

Abstract

The implementation of an information system (IS) in public sector organizations was a crucial issue that needs to be addressed periodically. This study was conducted to examine the satisfaction factors of an E-Auction system adoption behavior by using the integrated IS Model of Delon, McLean, and Seddon. The usage of seven dimensions of the integrated IS model such as compatibility, the quality of a system, information, and service, perceived usefulness, and ease of use, to evaluate users satisfaction among public servants are still rare. This study was designed to focus on officials auctioneer that have experiences in using the E-Auction systems. The structured questionnaire with a five-point Likert scale and regression was chosen as the data collection and analysis method. This study found that there were only two of six variables (information quality and compatibility) that significantly prove as predictors of user satisfaction. Interestingly, our findings also found that there was no correlation between perceived ease of use and usefulness. Poor interface design, lack of technical support, and the usage of an E-Auction system that is classified as "order by mandate" were the primary concern that causes the insignificant relationship between variables. Therefore, to boost the satisfaction levels, further IS developers should pay more attention to improving information quality that is compatible with user needs.
How does the impact of the COVID-19 pandemic on Indonesia's Islamic stock returns? Agustin, Isnaini Nuzula
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 1 (2021): 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.v18i1.9235

Abstract

The unprecedented COVID-19 pandemic has ripped down the worldwide economies since the beginning of 2020. The stock market was one of the economic sectors that experienced depression and crashed during the pandemic. In this study, we mount an investigation on how Indonesia's large-scale social restrictions (known as "PSBB"), the announcement of the daily growth in total confirmed and death cases by COVID-19 affect the dynamic of Islamic stock returns in the Jakarta Islamic Index. This study used panel regression to test the effect between variables with market-to-book ratio and market capitalization ruled as a control variable. This study concluded that the announcement of daily growth in total confirmed cases by COVID-19 and the implementation of PSBB has a negative effect on the deterioration of the Islamic stock market's stability. Therefore, the higher growth of the total confirmed cases by COVID-19 and the tightening of the PSBB that was announced and implemented by the government would impact on the volatility of market and shareholders returns negatively. Interestingly, this study also found that there was a positive and significant relationship between the daily growth of death cases and stock return. Furthermore, the sectors of consumer goods, mining, and trading counted as the most performed market during the pandemic crisis.
IT governance and IT application orchestration capability role on organization performance during the COVID-19 pandemic: An intervening of business-IT alignment Tahar, Afrizal; Sofyani, Hafiez; Kunimasari, Detra Putri
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 1 (2021): 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.v18i1.9311

Abstract

The COVID-19 pandemic has evolved into a multi-faceted global crisis with massive challenges for any organization around the world. With lockdowns and other social distancing protocols implemented in countries worldwide, economic activities and social interactions become increasingly reliant on technology. This study aimed to examine the intervention role of business-IT alignment on the influence of IT governance (ITG) and IT application orchestration capability (IT-AOC) on organization performances. The educational sector was chosen as an object of study as this sector will experience a decade of radical technology-driven change due to COVID-19's stimulus and there were limited IT-AOC studies that used this sector as a research object. This study use a survey method and purposive sampling with a total classified sample of 55 higher education institutions (HEIs) and 110 respondents involved represent the samples. Data analysis was conducted using a Variance-Based Structural Equation Modeling (VB-SEM) approach of Partial Least Square (PLS) technique. The results suggest that both ITG and IT-AOC have a positive effect on organization performances. Moreover, this study proved that business-IT alignment can intervene the influence of ITG and IT-AOC on organization performances.
Technostress among marketing employee during the COVID-19 pandemic: Exploring the role of technology usability and presenteeism Khuzaini, Khuzaini; Zamrudi, Zakky
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 1 (2021): 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.v18i1.10050

Abstract

The COVID-19 pandemic is profoundly affecting the way of consumer buying. Firms are therefore challenged to be more reliant on technology as many consumers have turned into protection mode and do anything remotely. While the usage of technology has offered flexibility and simplicity, it has also exacerbated the technostress issue. This study was conducted to understand and examine technology usability and presenteeism that influence technostress during the COVID-19 pandemic situations. A five-point Likert scale questionnaire survey was used to evaluate the perceptions of technology characteristics and techno-stress among marketing employees. A total of 262 respondents that classified as marketing employees that are experienced “working from home” during the pandemic, were collected and analyzed by using Covariance Based Structural Equation Modeling (CB-SEM). The results suggest that technology usability has positive influences on techno-complexity and techno-insecurity. Moreover, the negative influences of presenteeism on techno-overload and techno-insecurity were also proved in this study. Interestingly, marketing employees do not see their hyper-connectivity with technology implemented by the company impact their workloads and worries as they consider the current radical changes only temporary and will only last during the pandemic.
The mediation role of financial literation in ensuring MSMEs sustainability: An organizational characteristics perspective Prasetya, Arik; Rahardjo, Kusdi; Mawardi, Mukhammad Kholid; Rustam Hidayat, Raden; Prakasa, Yudha
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 1 (2021): 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.v18i1.10356

Abstract

The Micro, Small, and Medium Enterprise (MSMEs) sector has been recognized as an essential contributor to the economic development of Indonesia. However, the sustainability of MSMEs in Indonesia is still relatively low compared to the rest of ASEAN countries with similar levels of economic growth. This study aims to extend previous studies on the relationship between MSMEs characteristics and their sustainability by specifically including financial literation as a mediation role. This study used proportional random sampling as a sampling technique. A total of 191 MSMEs owner-managers questionnaire data were processed by using Partial Least Square analysis. This study confirmed the positive influence of MSMEs characteristics on financial literacy and financial literacy on the sustainability of MSMEs. Moreover, financial literation proves to be a significant mediator of MSMEs sustainability. This study suggests that MSMEs owner-managers need to be financially literate as it can enable them to make a good financial decision that can ensure their business sustainability.
Negative aggregate accounting earnings and gross domestic product: A perspective of conditional accounting conservatism at the macroeconomic level Atmini, Sari; Prastiwi, Arum
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): 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.v21i1.20782

Abstract

This study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate accounting earnings are more effective predictors of GDP growth than positive earnings and how macroeconomic uncertainty affects this predictive ability. The two main novelties introduced in this study are the integration of two distinct streams of research, namely, the usefulness of accounting earnings and conditional accounting conservatism at the macroeconomic level and the consideration of the moderating role of macroeconomic uncertainty. Data from 22 countries from 2008 to 2022 are analyzed using moderated regression analysis. The findings support the theory that negative earnings are better predictors of GDP than positive earnings, aligning with the conditional accounting conservatism perspective. Furthermore, this study also reveals that macroeconomic uncertainty specifically weakens the predictive strength of negative aggregate accounting earnings and aggregate operating income on GDP growth. This comprehensive insight underscores the critical importance of considering economic conditions when employing accounting earnings to forecast economic trends, emphasizing that negative earnings are particularly significant indicators during uncertain economic times.
Exploring the synergy of neuroleadership and Islamic values in shaping Generation Z leaders: A mixed method analysis Irhamni, Muhammad Ricza; Putri, Linda Indiyarti; Aamir, Mahrukh; Afnizar, Ikmal
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): 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.v21i1.21389

Abstract

The synergy of neuroleadership and Islamic values is crucial in addressing leadership challenges posed by Generation Z, particularly in combating toxic leadership, negative culture, and turnover. Generation Z's unique behaviors require leaders who combine neuroleadership and Islamic values to inspire and create positive environments. However, a lack of studies in Indonesia, the largest Muslim-majority country, highlights a significant research gap. Using a mixed-method approach, this study investigates how Islamic values and neuroleadership influence leadership skill development. We conducted focus group discussions with 60 participants and surveyed 317 active members of the biggest Islamic organization in Indonesia, aged 17–23, to test the hypotheses. The results show that both neuroleadership and Islamic values affect leadership skills. Among the eight neuroleadership indicators, transfer and caring are the most influential in shaping leadership skills. Additionally, in accordance with Islamic values, fairness and tolerance are key factors for effective leadership. Generation Z seeks to be heard and understood. While they may lack problem-solving skills, they excel in fairness, tolerance, and relationships.
Green beauty care choices: Mediating effects of self-generated word of mouth on Gen Z buying behavior Athia, Ita; Amin, Muh. Sirojuddin; Mohd Salleh, Muhammad Zulfaris
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): 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.v21i1.21697

Abstract

With growing concern about environmental issues, purchasing behavior has significantly changed, especially among women. They now seek extensive information about environmentally friendly beauty care brands, often relying on word of mouth to guide their decisions. Existing studies on word of mouth largely focus on the receiver perspective. However, there is a notable gap in studies examining the impact of word of mouth on the senders themselves. Motivated by addressing this significant gap in the literature, we dedicate this exploratory study to investigating sender outcomes, such as purchase decisions. To gather relevant data, we used purposive and snowball sampling methods, specifically targeting Indonesian Gen Z women who are aware of environmental issues and use beauty care products. Results from PROCESS Macro Model 4, based on responses from 253 respondents, show that the high perception of environmentally friendly beauty care product quality significantly affects both word of mouth and repurchase intention, both directly and indirectly. While an environmentally friendly brand image directly impacts repurchase intention, it does not influence WOM. This suggests that Gen Z is more likely to tell and share their experiences about the benefits and effectiveness of high-quality, natural ingredient beauty care products rather than the brand’s environmental commitments and activities.
From wallets to screens: Exploring the determinants of QRIS payment adoption among Millennials in Eastern Indonesia Tatian, Calysta Tartila; Nurabiah, Nurabiah; Ridhawati, Rini; Thao, Hoang Thi Phuong
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): 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.v21i1.21712

Abstract

In response to the global challenges and the demands of the digital revolution, Bank Indonesia launched the Quick Response Code Indonesian Standard (QRIS), a unified payment system designed to enhance convenience and security. Despite these potential benefits, the adoption rate of QRIS has been relatively slow. This study aims to understand the factors driving the adoption of QRIS among Millennials in Eastern Indonesia by examining how attitudes, subjective norms, and perceived behavioral control affect their intention to use QRIS. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), we analyzed data from 505 respondents. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly impact Eastern Indonesian Millennials intention to adopt QRIS. Interestingly, even though Eastern Indonesia is known for its inadequate digital infrastructure and low digital literacy, these internal behavioral factors are remarkably positive.  This indicates that the low penetration of QRIS in the region is mostly due to external factors rather than individual behavioral tendencies.
Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag? Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): 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.v21i1.21790

Abstract

This study investigates the impact of corporate governance attributes, particularly the board of directors and audit committee, on the firm value of property and real estate companies in Indonesia. Additionally, this study introduces the novel exploration of audit report lag as a mediating factor in the relationship between corporate governance and firm value. Utilizing a quantitative approach, secondary data were extracted from the financial statements of property and real estate companies. The study employed a purposive sampling technique, resulting in a sample of 26 companies listed on the IDX for 2018-2022. In this study, inferential statistical analysis is conducted using the Partial Least Squares (PLS) based Structural Equation Modeling (SEM) technique. The findings reveal that corporate governance attributes, including the board of directors and audit committee, significantly enhance firm value. Furthermore, audit report lag mediates the effect of the audit committee on firm value but does not mediate the effect of the board of directors. This implies that while the audit committee plays a crucial role in reducing audit report lag, thereby enhancing firm value, the board of directors may influence firm value through different mechanisms not captured by audit report lag.

Page 15 of 17 | Total Record : 166

 13   14   15   16   17 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 22 No. 2 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 19, No 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 1 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 1 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 15 No. 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen More Issue