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 
Leading innovation in the public sector: Exploring the mediating role of motivation to learn and the moderating role of power distance Sugandi, Ramdan Fatra; Etikariena, 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.v21i1.21791

Abstract

Innovation is crucial for organizations' performance, success, and long-term survival. Despite its importance, studies on factors influencing the emergence of innovative work behavior remain inconsistent. This study, grounded in the Interactionist Perspective of Creativity theory, explores the role of motivation to learn as a mediator and Hofstede's national culture dimension of power distance as a moderator in the relationship between transformational leadership and innovative work behavior. The study sampled 210 public sector employees in Indonesia using convenience sampling. Data were collected through an online self-report survey employing the multifactor leadership questionnaire, the innovative work behavior scale, the motivation to learn scale, and the power distance scale. Analysis of the PROCESS macro for SPSS version 26 revealed that motivation to learn fully mediates the relationship between transformational leadership and innovative work behavior. However, power distance does not moderate this relationship directly or through the motivation to learn. This implies that the desire to learn and innovate remains effective for public sector employees regardless of hierarchical differences. Thus, no matter how authority is structured within the organization, the motivation to learn is crucial for fostering innovation.
Would you be willing to pay more if AI robot waiters were introduced? The pivotal role of the need for uniqueness and perceived uniqueness Ramadhan, Tri Sugiarti; Krisnanto, Aditya Budi
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.v21i1.21796

Abstract

Service robots have the potential to enhance customer experiences with their innovative technology, but many people still feel uncomfortable around them. While some customers are open to being served by robots, most still prefer interacting with humans.  This inconsistency highlights the need to explore why consumers choose robotic service restaurants over conventional ones.  This study aims to extend the existing literature by examining the need for uniqueness and perceived uniqueness as critical determinants of attitudes and willingness to pay more. To the best of the author's knowledge, there are few studies that explore these factors in the context of service robots, particularly in Indonesia. We surveyed 308 customers who dined at restaurants with robot waiters. Our analysis, using regression and Sobel, revealed that the need for uniqueness doesn't significantly affect how consumers feel about these restaurants or their willingness to pay more. However, perceived uniqueness positively affects both consumer attitudes and willingness to pay more, both directly and indirectly.  This means that while the need for uniqueness can motivate consumers to explore novel experiences like dining at a restaurant with robot waiters, restaurants must ensure that the overall experience meets or exceeds customer expectations to enhance positive attitudes and willingness to pay more.
Does experiential marketing alone encourage domestic tourists to revisit? Evidence from a tourist destination in West Java, Indonesia Ratnamiasih, Ina; Wasito, Wasito; Baihaqi, Muhammad Iqbal; Andriyani, Mira
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.v21i1.21866

Abstract

The sustainable growth of tourist destinations relies heavily on revisit intention. Retaining repeat tourists is not only more economical but also about five times more profitable than attracting new ones. A dominant paradigm in tourist behavior literature shows a sequential relationship among image, quality, satisfaction, and post- behavior. Few studies have examined experiential marketing as a determinant of revisit intention. This study aims to extend the literature by investigating the effects of service quality and experiential marketing on revisit intention, with tourist satisfaction as a mediator. A total of 166 responses from domestic tourists who visited Purwakarta, West Java, Indonesia, were analyzed using PLS-SEM. The results confirmed the positive effects of service quality and experiential marketing on tourist satisfaction. Interestingly, the mediating role of tourist satisfaction was only partial, as the direct relationship between experiential marketing and revisit intention was not supported. Experiential marketing might enhance specific aspects of the tourist experience, providing immediate and short-term positive effects that influence satisfaction directly after the visit. However, overall satisfaction encompasses a broader evaluation of the entire trip, integrating various elements and lasting impressions that collectively drive the intention to revisit.
The truth about thriving gig workers: Why job demands and coping mechanisms are not enough? Wendra, Wendra; Siregar, Diyah Dumasari; Abd Samad, Khairunnisa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (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.v21i2.22690

Abstract

Gig workers often face challenging work environments characterized by uncertain and unpredictable incomes, limited project opportunities, and unclear career paths. Despite these challenges, some gig workers succeed in moving from merely surviving to thriving in their work. While existing studies explore their struggles and resilience, the process that enables this transformation still needs to be explored, particularly in the context of Indonesia’s rapidly growing digital creative industry. Addressing this gap, this study aims to develop a model for thriving at work among gig workers in Indonesia’s digital creative industry. Using a quantitative approach, questionnaires were purposively distributed to 333 gig workers. Data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) revealed several key findings. Job demands directly influenced coping strategies, and psychological capital directly impacted goal setting. Both psychological capital and goal setting significantly influenced thriving at work, with goal setting mediating the relationship between psychological capital and thriving. However, job demands and coping strategies had no significant impact on thriving at work, nor did coping strategies mediate the relationship between job demands and thriving. These findings highlight that thriving in the gig economy relies more on internal resources like psychological capital and goal-setting skills, rather than external pressures such as job demands or coping mechanisms, emphasizing the need for personal development.
The legacy of the dot-com bubble: Financial lessons on speculation and fundamentals Khan, Muhammad Arsalan; Kurnianto, Sigit; Malik, Atiqa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (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.v21i2.22860

Abstract

The dot-com bubble burst in the early 2000s marked a pivotal moment in financial market history, revealing the dominance of speculative investment behavior over traditional financial fundamentals. This study revisits the dot-com bubble era, focusing on the relationship between key financial metrics (total sales, total assets, net income, total debt, and share price) during a period of intense market speculation. By analyzing these fundamental indicators, the study provides insights that are still relevant modern speculative trends driven by technologies like AI, blockchain, and the metaverse.  Examining 30 U.S. companies during the dot-com bubble (1995–2001) and its aftermath (2001–2011) using multiple regression analysis and the Wilcoxon test, we find that total sales, net income, and total debt positively influenced share prices, while total assets had a negative impact. These findings suggest that investor optimism prioritizes growth, profitability, and aggressive financing during speculative periods over traditional indicators like asset size, which are often associated with slower-moving business models. The Wilcoxon test further reveals significant differences in median stock prices between the bubble and post-bubble periods, underscoring the valuation shifts driven by speculative and fundamental factors. By examining historical market behaviors, this study highlights the lasting importance of aligning speculative enthusiasm with financial fundamentals, providing valuable lessons for understanding speculative markets.
Religiosity, financial literacy, and frugal living: A holistic pathway to sustainable wealth among young Muslim entrepreneurs Badria, Nuril; Hasanah, Naimatul; Amin, Moh.
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (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.v21i2.22451

Abstract

In recent years, a growing trend among young entrepreneurs to showcase their achievements through hedonistic displays of wealth has emerged, contradicting the core Islamic values of moderation and humility. While most studies have explored the influence of religious values on consumer behavior, research focusing specifically on Muslim entrepreneurs' behavior remains scarce. This study investigates the roles of religiosity, financial literacy, and frugal living intention in building sustainable wealth among young Muslim entrepreneurs in Indonesia. The study collected data from 200 respondents, consisting of Muslim entrepreneurs aged 20–35 years who owned and managed small to medium-sized enterprises in Indonesia. The relationships among these variables were analyzed using path analysis, supported by the bootstrapping technique through Hayes Process. The findings reveal that religiosity plays a significant role in shaping frugal living intentions, driven by Islamic teachings that advocate for simplicity, self-discipline, and ethical accountability. This means that the higher the level of religiosity, the stronger the inclination toward adopting a frugal lifestyle, as individuals are guided by spiritual principles to prioritize mindful and ethical financial behaviors.  Financial literacy further reinforces this relationship by equipping young entrepreneurs with the necessary skills and knowledge to align their financial decisions with their spiritual values.
Bridging the gap: A qualitative insight into the role of social entrepreneurship in empowering minorities Andriyani, Andriyani; Lasta, Gracy Adira; Hasya, Afina
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (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.v21i2.22632

Abstract

Social entrepreneurship has emerged as a viable approach of addressing the challenges faced by social minorities. Despite its growing importance, there is a lack of understanding of the factors that affect social entrepreneurs and their approaches to creating social value. This study aims to narrow this gap by examining the fundamental factors influencing the rise of social entrepreneurs, value creation processes, and the role of social entrepreneurship in addressing minority issues. The study used a qualitative, phenomenological approach and purposeful sampling to choose four informants who each had their own unique and representative traits. Data were collected through semi-structured interviews and validated through documentary analysis. The findings indicate that the motivations for social entrepreneurship stem from both external and internal factors. Nevertheless, social entrepreneurs consistently prioritize social objectives as their primary focus. Research reveals that resource constraints often impede value creation in social entrepreneurship, hence postponing progress. Despite all the obstacles, social entrepreneurship has immense benefits for the entrepreneurs themselves and for the communities they want to reach out to. The results also show that larger impacts could have been achieved by social entrepreneurs through refinements in their business strategies, creative solutions to social problems, good relationships with stakeholders, and ensuring financial sustainability of the venture.
Affiliate marketing and intention to adopt mudarabah: The mediating role of trust in Islamic financial decision-making Putri, Qisty Amalina Rusmana; Fasiha, Fasiha; Rasbi, Muh.
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (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.v21i2.23381

Abstract

The adoption of mudarabah, an Islamic financial instrument that relies on moral integrity and transparency rather than collateral, fundamentally depends on trust. In this context, the increasing use of digital strategies such as affiliate marketing may influence both trust formation and financial decision-making. However, the relationship between trust in Islamic economic practices and affiliate marketing remains underexplored despite its growing relevance. By examining how affiliate marketing affects people's intentions to adopt mudarabah behaviors and highlighting the mediation role of trust, this study addresses a critical gap. Using a quantitative explanatory approach, data were collected from 155 respondents who met the criteria of having prior exposure to Islamic financial products and experience in engaging with social media platforms, through an online survey. The relationships between the constructs were examined using partial least squares structural equation modeling.  The findings show that the intentions of individuals to get involved in mudarabah are directly and significantly impacted by affiliate marketing, with trust acting as a crucial mediating factor. This emphasizes how crucial it is for marketing initiatives to establish trust through openness, truthfulness, and unambiguous communication. Affiliates who clearly disclose their partnership with financial institutions, present accurate information about expected returns, and openly explain the risks involved in mudarabah investments are more likely to earn the trust of investors and encourage engagement with Islamic-compliant financial products.
Leadership alone is not enough: Why culture and satisfaction matter more in developing employee agility? Suparjiman; Alfatah, Reza Fikri; Yuniarti, Yuti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): 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.v22i1.23411

Abstract

Due to the intense rivalry in the communications industry, businesses require adaptive employees to keep staying resilient. While various factors have been examined to support employee agility, the combined roles of organizational culture transformation and leadership style in shaping employee satisfaction and agility remain underexplored, especially in the context of telecommunications sector. This study investigates how organizational culture transformation and leadership style influence employee satisfaction and, in turn, employee agility. A quantitative approach was employed by collecting data from 150 employees of one of the largest telecommunications firms in Indonesia, using simple random sampling. The data were analyzed using partial least squares structural equation modeling. The findings show that leadership style and culture transformation both significantly enhance employee satisfaction. Moreover, culture transformation directly strengthens employee agility, whereas leadership style does not have a direct effect on agility. Although previous studies suggest that leadership style can directly shape agility, this study demonstrates it does not, because employees require not only guidance and inspiration from their leaders but also a strong, supportive culture to feel safe, encouraged, and motivated to adapt and take initiative, which are key elements of agility.
How Islamic work-life balance mediates work-family conflict and enhances employee performance in religious-based workplaces Wati, Intan Ratna; Fatimah, Anna; Almadana, Aulia Vidya; Winata, Lanita
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): 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.v22i1.23753

Abstract

Work-family conflict often makes employees feel stressed and tired, which can reduce their performance at work. However, there is still a lack of studies on how Islamic work-life balance can help employees handle this problem, especially in hospitals where religious values are very important. In fact, most existing research focuses on general work-life balance, with very few studies exploring it from an Islamic perspective. This study aims to examine whether Islamic work-life balance (IWB) can mediate the negative effect of work-family conflict (WFC) on employee performance (EP). Data were collected from Islamic hospital staff and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that WFC has a strong negative effect on EP, while IWB has a positive effect on EP and can also weaken the negative effect of WFC on EP. This means that when employees have better Islamic work-life balance, they can manage work and family demands more calmly and still perform well. The more employees feel supported by Islamic work-life balance, the more they can focus on their work and achieve higher performance, even when facing strong work-family conflicts. These findings show that IWB is not only important for personal well-being but also helps improve overall organizational outcomes in religious-based workplaces.

Page 16 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