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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 managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration Fitri Romadhon; Indra Wijaya Kusuma
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.
How does the impact of the COVID-19 pandemic on Indonesia's Islamic stock returns? Isnaini Nuzula Agustin
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.
Consumer response to different advertising appeals: The role of brand value and the perceptual fit of an extended brand for high-involvement products Rosa Prafitri Juniarti; Adi Zakaria Afiff
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.
The mediation role of financial literation in ensuring MSMEs sustainability: An organizational characteristics perspective Arik Prasetya; Kusdi Rahardjo; Mukhammad Kholid Mawardi; Raden Rustam Hidayat; Yudha Prakasa
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.
Knowledge sharing activities among public sector employees: Evidence from Indonesia Metha Djuwita Supriatna
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.
Analyzing the most determinant factors of Airbnb unit prices in Indonesia and Singapore Andreas Diga Pratama Putera; Ahmed Reza Rafsanzani
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.v18i1.9285

Abstract

In the tourism business, a place to stay is an integral part that cannot be ignored. Airbnb, as one of the newest platforms in Indonesia and Singapore let people rent or share their unit (house, villa, or apartment) for travelers. However, there is no standardized rule in determining a unit’s price-per-night. This study brings the novelty method in determining a unit’s price based on seven facility parameters (such as number of guests, air conditioning, Wi-fi, kitchen, pool, rating, and number of reviews) and contributes to tourism and business studies by illustrating how big data can be used and visually interpreted. This study selected Yogyakarta and Singapore as the observed of the study because of their similarities in term of their huge number of visitors in a relatively small area. To get insight of the most influential factors of determining Airbnb unit prices, this study used content scrapping methods to gathers and prepare dataset and linear regression for data analysis. Number of guests, rating, and number of reviews are classified as numeric variables whereas Wi-fi, air conditioning, kitchen and pool are classified as Boolean. The results show that the linear regression fit the data quite properly for the determinant of unit prices behavior. However, Singapore has more price variance than that of Yogyakarta. Furthermore, while air condition and Wi-fi considered as significant unit prices determinant in Yogyakarta and Singapore partially, the number of guest, rating, and pool becoming the most unit prices determinant factors for both Yogyakarta and Singapore. Surprisingly, the availability of kitchen does not have any impact in determining the unit’s price.
How social media marketing influences consumers purchase decision? A mediation analysis of brand awareness Fajar Ardiansyah; Endi Sarwoko
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.
Technostress among marketing employee during the COVID-19 pandemic: Exploring the role of technology usability and presenteeism Khuzaini Khuzaini; Zakky Zamrudi
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.
Investigating the success of an E-Auction system initiatives among public servants: Validation of an integrated IS success model Agus Bandiyono; Abdul Hamid Hudalil Muttaqin
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.
Does work commitment mediates the effect of Islamic work ethic on performance and turnover intention? Miswanto Miswanto; Rois Arifin; Dwi Murniyati
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.

Page 6 of 17 | Total Record : 166

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