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.
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166 Documents
<![CDATA[Enterprises Performance Through Internal Resource Integration And Market Orientation Based On Competitive Advantages ]]>
<![CDATA[Purwohandoko Purwohandoko]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v15i01.781
<![CDATA[Every company tries to achieve goals to gain profit and win the competition. To achieve this goal, the company must be able to demonstrate a competitive advantage. Therefore, the company always strives to gain competitive advantage by identifying, managing and optimizing their internal resources in the form of tangible and intangible assets that have superior characteristics as the power of generating competitive advantage. The sustainable competitive advantage by empowering their internal company resources can be defined as Research-Based View (RBV). The importance of research based views is contradicting with Market Based View (MBV) which stated that the more market oriented the more superior their competitive position. By using qualitative research (literature review), this study aims to understand and investigate how to create company performances through both point of views which is internal resources integration and market orientation based on competitive advantages.]]>
<![CDATA[The Relationship of Perceived Value, Perceived Risk, and Level of Trust Towards Green Products of Fast Moving Consumer Goods Purchase Intention ]]>
<![CDATA[Rizka Zulfikar]]>;
<![CDATA[Prihatini Ade Mayvita]]>
<![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[The Role of Customer Relationship Management in Indonesia Business ]]>
<![CDATA[Erna Andajani]]>;
<![CDATA[Nurul Badriyah]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i01.217
<![CDATA[Companies need to have tactics to win business competition. One way that can be used by the company is to recognize and understand the customer. Companies that perform customer relationship management will be able to sustain its business. The existence of customers is the driving force of business enterprises in various industries. In business services, the customer can be as an actor and a very crucial business objects. This study aimed to clarify the concept of customer relationship management and serves some research management customer relations in Indonesia. The study also describes the application of customer relationship management the company has done in Indonesia. Keywords : Customer Relationship Management, Customer, Relationship Judul Asli : Peran Manajemen Hubungan Pelanggan dalam Bisnis Indonesia]]>
<![CDATA[The Development of Syari'ah Cooperatives Information System Model ]]>
<![CDATA[Ronny Malavia Mardani]]>;
<![CDATA[Budi Wahono]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i01.216
<![CDATA[Indonesian Muslims have tremendous potential to be a pioneer and world Islamic economic center. Indonesia is the country with the largest Muslim population in the world. Indonesia has made policies that encourage the development of the Islamic finance industry. Classic problems that hinder in the development of Cooperative Shari'ah is limited knowledge of the cooperative management in financial management. Recognizing these circumstances, it would require a new technological innovation that the managers of cooperatives Syariah that some of those who do not understand how to manage the financial well be understood and easy to apply. Therefore, it is necessary to design the automated information system with the technology, so that businesses in the Cooperative Syariah able to easily prepare their own financial statements, without having to understand the concept of financial management. The purpose of this study is the description and design accountable models of Shari'ah cooperative information systems. The method used in this study is a qualitative method that is by arranging the Prototype Model. Results of design research model of this system, is able to develop a model of cooperative systems that facilitate cooperative Shari'ah management preparing financial reports quickly and accurately, can help managers and members of cooperatives Shari'ah to determine the growth cooperatives quickly and can help managers to make decisions rapidly.Keywords: Cooperative Shari'ah, Management Information SystemsJudul Asli : Pengembangan Model Sistem Informasi Koperasi Syariah Berbasis Teknologi Informasi]]>
<![CDATA[PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL ]]>
<![CDATA[Hariri Hariri]]>;
<![CDATA[Ayub Wijayati Sapta Pradana]]>;
<![CDATA[Sri Luki Widjajanti]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i02.506
<![CDATA[This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in 2011, -3.32 in 2012 and -2.38 in 2013, the overall Beniesh M-Score reached above -2.22 except in 2011. Beniesh M-Score Model indicates that the management has performed the practice of manipulating numbers on the financial statements conducted continuously in the period of 2010, 2012 and 2013. The authors suggest the regulation (tax office) and public accounting firms, namely that the regulators do a review/inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements to be more independent and do detection of financial statements using ratio analysis.Keywords: Detection, Fraudulent Financial Statements, Beneish M-Score Model, Practice of Manipulation Number]]>
<![CDATA[The Effect Of Social Capital And Organizational Commitment Toward Lecturer Performance With Islamic Work Ethics As A Moderating Role ]]>
<![CDATA[Pardiman Pardiman]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v15i01.779
<![CDATA[The number of private Islamic higher educations (PTIS) in Indonesia today amounted to 631 institutions. This condition has a tremendous potential in order to build the civilization of the Indonesian nation as aspired by Islam which is to be a nation that baldatun thoyyibatun wa rabbun ghaffur, a nation with a peace, the savety, and prosperity. The purpose of this study is to examine the impact of Islamic work ethic as moderating role on the influence of social capital and organizational commitment to the performance of lecturers. Researcher is using random sampling technique. The data collected from 236 respondents in PTIS that classified as “A” accredited by BANPT. Researcher analyzes the data collected by using WarlpPls 5.0. This research concluded that the social capital and organizational commitment has a positive effect on lecturer’s performance, Islamic work ethics reinforces these influences. However, the decision of researcher in choosing only “A” accredited as his research object make this study can’t be generalize.]]>
<![CDATA[The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus ]]>
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Siti Aliyah]]>
<![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.v15i2.1024
<![CDATA[Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.]]>
<![CDATA[Social Commerce Adoption in SME’s ]]>
<![CDATA[Zakky Zamrudi]]>;
<![CDATA[Teguh Wicaksono]]>
<![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 (SME’s) has gradually become an economic backbone for several developing country including Indonesia. In several studies, it was assumed that SME's 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. SME's 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 SME's at county area. This study was aimed to understand the attitude of county area SME's on the use of social media for commerce purposes. The sample involved in this study was 45 Sasirangan SME’s 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, SME's 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[Market Discipline Mechanism: A Quantitative Approach (The Study of Islamic Banking in Indonesia 2011-2014) ]]>
<![CDATA[Ayub Wijayati Sapta Pradana]]>;
<![CDATA[Hariri Hariri]]>;
<![CDATA[Junaidi Junaidi]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i01.213
<![CDATA[Transparency of information are the main requirement of market discipline mechanism which is described by an adequate disclosure. Through the quantitative approach, the customer will attract an investment funds (giro, savings, deposits) if the bank takes a high risk action based on information that disclosed on financial statements. In a theoretical view, Islamic banks with the principle of profit-loss sharing (PLS) have a higher risk than conventional banks with a fixed rate of interest, so that customers of Islamic banks should have a higher sensitivity than conventional bank customers. The next question, whether the customers of Islamic banks would react to the disclosure of financial statements through changes in the number of funds invested?This research aimed to examine the effect of the level of disclosure of financial statements to changes in the number of third party funds in Indonesia Islamic Banking on the period 2011-2014. Data were analyzed using a regression model. The study states that the level of disclosure of financial statements significant positive effect on changes in the number of third-party funds were indicates that there is a mechanism of market discipline on Islamic Banks in Indonesia. However, this result must to be strengthened by data of risk disclosure and ability to absorb information from customers, analysis of determinants were affecting customers behavior, then as well as the comparison test with conventional commercial banks.Keywords: market discipline, the level of disclosure, third party funds, Islamic bank]]>
<![CDATA[INFLUENCE OF THIRD-PARTY FUNDS, CAR, NPF AND FDR TOWARDS THE RETURN ON ASSETS OF ISLAMIC BANKS IN INDONESIA ]]>
<![CDATA[Risma Ayu Kinanti]]>;
<![CDATA[Purwohandoko Purwohandoko]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v14i02.524
<![CDATA[The purpose of this research is to analyze the influence of third party funds, capital adequacy ratio (CAR), non performing financing (NPF) ,financing to deposit ratio (FDR) Of return on assets (ROA) during period of 2008-2013 syariah banks in indonesia. About 3 syariah banks in indonesia was taken as sample for this research. The data used for this research were obtained from the data of Quarterly Published Financial Report Period 2008 up to 2013. The analysis technique used is Linear Regression that aims for estimating the relationships among variables. The results of F test showing that Third Party Funds, CAR, NPF and FDR simultaneously influential to ROA. While The result of t-test showing Third Party and NPF has significant positif effect to ROA, CAR and FDR has a negative effect on ROA syariah banks in Indonesia.]]>
