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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

jema
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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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The Effect Locus of Control and Organizational Culture Toward Employee Performance with Organizational Commitments as Intervening Variable Sitti Rizki Mulyani; Marta Widian Sari; Vivi Nila Sari; Winda Tawakalni
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

This study aims to examine the influence of locus of control and organizational culture toward employee performancewith organizational commitment as an intervening variable.The use of organizational commitment as a predictor in evaluating employee performances makes this research different from all other research. The source of data from this study was obtained from primary data by distributing questionnaires with sample size target is 141 employees. The analytical method used in this study is multiple regression analysis and path analysis. The results of this study indicate that there is a direct relationship between locus of control and organizational culture toward organizational commitment and employee performance.Also, there is an indirect effect between locus of control and organizational culturetoward employee performance with organizational commitment as an intervening variable.

The Effect of Entrepreneurial Behavior and Organizational Innovation on MSMEs Performance Oyong Lisa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Performance is a reflection of the organization's ability to manage and allocate its resources. This study aims to analyze the influence of entrepreneurial behavior and organizational innovation simultaneously and partially on the performance of MSMEs organization in Lumajang Regency, as well as to analyze the dominant variable affecting organizational performance. The sample in this research is 40 SMEs with questionnaire as the data collection method. The analysis technique used in this research is multiple regression analysis. The result of the analysis shows that entrepreneurship behavior and organizational innovation influence simultaneously and partially influence organizational performance. Organizational innovation has a dominant influence on organizational performance.

Celebrity Physical Attractiveness Effect on Consumer Buying Behavior Rizwan Khalid; Tehreem Yasmeen
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Nowadays, the use of celebrity as brand endorsements is increasing. Celebrity is considered to be the fastest and safest way for a brand to develop an association and a bond in consumer minds. This study aimed to analyze the impact of a celebrity physical attractiveness on consumer buying behavior. This study only focuses on the buying intention of mobile phone product. Data was gathered from college (both private and public) undergraduate by questionnaires with an individual's age between 17 to 30 years as the target respondent. The reason in selecting those students with specific age is because they are the target consumer of the specific product that has been chosen as the research object. The researcher used simple random sampling as a sampling technique with 376 respondents and regression analysis is used to model the relationship between variable. This study concluded that there is a positive impact between the physical appearance of celebrity to purchase intention. There are a no different perception from gender, ages, institution type, and education background point of view regarding the attractiveness of celebrity physical and their intention to buy.

Job satisfaction and turnover intention among public sector nurses: Is workload and burnout the issue? Lenny Dwinijanti; M. F. Arrozi Adhikara; Rokiah Kusumapradja
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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.

Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? Sugeng Sugeng; Eko Prasetyo; Badrus Zaman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections, relate to the tax aggressiveness of manufacturing listed companies in Indonesia, an emerging economy of Southeast Asia. This study combined the tax aggressiveness factor from different perspectives into one model. This study used purposive sampling with manufacturing companies listed in Indonesia Stock Exchange during 2015-2017 and experienced a consecutive profit as the main criteria. Panel data regression used as a data analysis technique. The result shows that there is a significant effect between capital intensity, political connection, and tax aggressiveness. The relationship between inventory intensity, firm size, firm risk, and tax aggressiveness failed to prove in this study. This result is consistent across several measures of tax aggressiveness.

Personal resources and turnover intention among private sector employees: Does work engagement still matter? Ratna Tri Hardaningtyas
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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 Rian Piarna; Ferdi Fathurohman; Nunu Nugraha Purnawan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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 broad gender diversity affect corporate social responsibility disclosures? Jean Stevany Matitaputty; Arthik Davianti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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.

An exploration of the youths perception toward social entrepreneurship development: Evidence from Bangladesh Dewan Mehrab Ashrafi; Md Atiqur Rahman Sarker; Junaidah Binti Hashim; Ahasanul Haque; Fatima Kanis Nayan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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.

The influence of advertising appeals on viral advertising, brand awareness, and purchase intention: The moderator role of hedonic personality Wisnu Prajogo; Edi Purwanto
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Viral advertising has become a trending topic nowadays. This study aims to examine the effect of advertising appeals on viral advertising, brand awareness, and purchase intentions with the hedonic personality playing as a moderating role. The use of hedonic personality itself to predict viral intentions, brand awareness, and purchase intentions have not been widely discussed by other researchers. 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 social media active users with a minimum age of 18 years old. The result shows that advertising appeals (humor and informative) have a positive and significant impact on viral intention and attitude toward advertisement. Thus, the higher viral intention and the positive attitude toward advertisement will increase the possibility of purchase and the level of brand awareness. While hedonic personality was significantly proved moderates the relationship between viral intentions and brand awareness in this study. The nature of respondents in this study who mainly are at high level of hedonic personality make the moderation role of hedonic personality has no significant impact on the relationship of viral intentions on purchase intentions. Therefore, the viral factor on hedonic consumers did not seem to correlate purchase intentions.

Page 5 of 17 | Total Record : 166

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