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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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A lesson from COVID-19 pandemic: Developing a survival investment strategy to deal with crisis conditions Rinaldo, Dito; Vina Anggilia Puspita; binti Fatahul Ariffin, Hazelena Dewi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): 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.v19i2.18961

Abstract

This study introduces the novel concept of a stock investment strategy tailored to crises. It adopts a quantitative approach that tests various factors influencing stock price dynamics. In the first stage of the study, a multiple regression analysis is conducted, encompassing macroeconomic indicators such as Southeast Asian, Chinese, and American stock indexes, gold prices, and the impact of COVID-19 on stock prices. Subsequently, an additional examination assesses the influence of LQ-45 company performance on stock price formulation. Finally, a qualitative analysis is employed to scrutinize government policies implemented during the pandemic and their impact on Jakarta Composite Index (JCI) movements. As a result, it is found that all macroeconomic factors exert a significant negative influence on stock prices. Additionally, as COVID-19 cases surge, stock indexes in Southeast Asia, China, and America exhibit a substantial positive effect on stock prices. In contrast, firm performance and gold prices do not significantly affect stock price movements. Moreover, the market also reveals a more favorable response to government initiatives aimed at relaxing activity restrictions and positive developments in vaccination efforts. Lastly, based on the extensive analyses conducted in this study, we have identified four distinct investment strategies tailored explicitly for effectively navigating crises. These strategies encompass diversification, a prudent wait-and-see approach, the Richman party, and the Guerrilla strategy.
Connecting the dots: Linking technological, individual, organizational and environmental factors towards SMEs performance with the mediation role of e-commerce adoption Maslichah, Maslichah; Diana, Nur
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): 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.v19i2.18962

Abstract

Despite the proven potential of e-commerce in generating business competitiveness and performance, small and medium enterprises (SMEs) adopting that particular technology in developing countries such as Indonesia remains relatively low. It is critical to evaluate the obstacles, expose them, and find a way to overcome the issue, especially as the recent global pandemic of COVID-19 has impacted this sector to a great extent. The impact of COVID-19 on Indonesian SMEs and how they are dealing with it are highlighted in this paper, which is quite scarce and insufficient to cover the gap. Using a survey of 278 SME owners and/or managers in Indonesia, our study aims to explore the influence of technological, individual, organizational, and environmental factors on SMEs' adoption of e-commerce and business performance. We use PLS to explore the relationships proposed in our framework model. The results of this study revealed that technological, individual, organizational, and environmental factors positively affect the adoption of e-commerce. The findings also confirmed that technological, organizational, and environmental factors are the determinant factors that affect Indonesian SMEs' performance. Interestingly, the study did not prove the direct effect of individual characteristics on performance. It indicates that the performances and innovativeness of SMEs within our study are more rooted in their organizational setting rather than individual.
Questioning Shariah bank loyalty: Do the roles of service quality and perceived fairness vary for the Bugis-Makassar ethnic? Basalamah, M. Ridwan; Mawardi, Moh. Cholid
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): 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.v19i2.18963

Abstract

Bugis-Makassar ethnic group is known for its loyalty. There is a famous proverb, polo pang polo panni, which means the readiness of individuals to sacrifice anything to obey and be loyal to the commitments made even if they have to break their thighs and wings. Unfortunately, limited studies are exploring the antecedents of loyalty by using cultural and gender differences perspectives. This is surprising because if gender and ethnic background are genuinely exclusive, they would need a different selling, marketing, and loyalty strategy. This study aimed to fill the gap by empirically exploring the dimensions of service quality and perceived fairness on loyalty in the Sharia Bank of Indonesia. Through a questionnaire survey, 576 Bugis-Makassar were studied for this work. The questionnaire was employed based on the previous studies to establish the content validity of the study. Regression analysis is conducted to test the hypothesis. Our study shows that while service quality was found to be a significant predictor of loyalty in the Shariah bank, perceived fairness failed to affect loyalty. Despite their strong belief in Bugis-Makassar culture and philosophy, they tend to be more realistic when making buying decisions.
Disentangling the role of income level on premium brand perceived quality, awareness, association, and loyalty: A comparative study within Thailand and Indonesia Pechinthorn, Komm; Irawan, Nico; Thant Zin, Kyawt Shinn; Suasungnern, Sineenat; Samarkjarn, Jirangrug; Rahmawati, Rahmawati
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.v18i1.10208

Abstract

The level of income is one of the specific consumer conditions that susceptible to influence their brand decision-making. Unfortunately, studies on the influence of income mainly focused on price without considering the relationship between brand and consumers. This study aims to examine how brand perceived quality, awareness, association, and loyalty related to the level of income in emerging countries like Thailand and Indonesia. Premium and high-class coffee chain brands choose as the object of this study as the exponential growth of the coffee culture in both countries. A total of 283 respondents have completed an online questionnaire and verified it to be processed into the analysis of variance (ANOVA) and LSD post hoc test for multiple comparison statistical analysis. The result of this study shows that although high-income and low-income consumers in Thailand tend to have the same perceived quality toward the premium coffee brand, in general, there is a significant difference in the mean of brand perceived quality, awareness, and association between various consumers income level in Thailand. Interestingly, this study found that there is no significant difference in the mean of premium coffee brand perceived quality, awareness, association, and loyalty within the group of income levels in Indonesia. This indicates that Indonesians tend to ignore how much money they have in their pocket when it comes to coffee as the coffee culture becoming a new habit and lifestyle.
From pandemic uncertainty to economic recovery: Does investor sentiment still matter for stock returns? Sudaryanti, Dwiyani; Mohamad Bastomi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): 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.v20i1.19153

Abstract

The relationship between investor sentiment and market dynamics is a highly intriguing research topic for both academics and the financial industry. By using Spearman rank correlation analysis, this paper aims to explore investors’ decision-making behavior (rational and irrational) on stock returns during and after the COVID-19 outbreak. While irrational factors of the study were measured by the Google Search Volume Index and trading volume, rational factors were measured by profitability and size. The study used three different characteristics of subsectors manufacturing industry namely Food and Beverage, Pharmacy, and Cigarettes that are listed in the Indonesia Stock Market. To the best of our knowledge, our study is the first to examine and compare the level of rationality of investors in a wide range of industries and sectors during and after the COVID-19 pandemic. Our finding supports the notion that both sentiments have an effect on stock returns indicating that cognitions, emotions, and the noise of traders still have an impact on the market. While overall rational sentiment has a more significant correlation with stock returns during the economic recovery phase, there was a highly significant correlation between irrational factors and stock returns during pandemic uncertainty conditions. Moreover, investors tend to be irrational and overreact when making investment decisions in Cigarette sectors during the COVID-19 pandemic. In contrast, after the pandemic, the correlation of rational sentiment of investors toward the Pharmacy industry is still higher than others.
Community Development Agency in Developing Village in The Lamongan District Abid Muhtarom; Rizal Nur Irawan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): 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.v14i01.210

Abstract

Coordination of development planning. In this case, in any development plans villages need for synergy or cooperation between the Institute for Community Empowerment with the head of the village, it is hoped development plan produced can suit the needs and capabilities of the village, which in turn leads to increasing the level of welfare of rural communities themselves.Type of research undertaken by researchers are included descriptive research with qualitative analysis method. The data collection techniques to do is study of literature, field studies. Analysis of the data used in this study are included qualitative analysis; Data collection, data reduction, data presentation and Withdrawal conclusion or verification.Privileges Institute for Community Empowerment  In Development In Rural System In the Village Administration is (1) Plan development by consensus, (2) Mobilize and increase community participation in the implementation of development, (3) Cultivate dynamic condition of society and increase resilience in the district that studied to perform the function and role in the development of the Institute for Community Empowerment must comply with the rules villages and villages that have been made. However, there are some good functions to be executed to enhance the development of the Institute for Community Empowerment, namely (1) As a means of community participation in planning and implementing development; (2) Cultivating understanding and appreciation and awareness of the Pancasila; (3) Digging, harness, potential and mobilize self-help mutual aid societies to develop; (4) As a means of communication between the Government and the community and between citizens themselves; (5) Improving the knowledge and skills of the community; (6) To foster and mobilize the potential of the youth in development; (7) Fostering cooperation between institutions in society for development; (8) Implementation of other tasks in order to help the village government to build resilience established.Keywords: Role of the Institute of Community and Rural Development.  
Revitalization BMT and Cooperatives Function in Developing Syari'ah Economy Ach Baihaki
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): 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.v14i01.211

Abstract

The growth of Islamic economics have been more improvement, as in infrastructure, assets and number of employee year of the year. But by that improvement, there are some problems to be payed attention, like development of quality of human resources in Islamic economics system with holistic approach. So that, to strengthen the character of Islamic economics system need to restore it’s concept to the nature of Islamic thought consider with the Islamic economics history and also accommodate local wisdom. To support the improvement of Islamic economics proper with ideology objectives of islam, cooperation and BMT should be have priority to increase their functions and responsibilities in economics development. Operational of cooperation and BMT will make variability of Islamic contracts more variative. Then Islamic contract by partnership approach based profit and losses sharing will have more proportions and cost of control also will be more efficient and worries about information asymmetry will be declined. It caused, awareness of partnership and togetherness to increase cooperation member welfare will be easily achived.Keywords: business entity, Islamic Financial Institutions, Cooperation, BMTJudul Asli : Revitalisasi Fungsi BMT dan Koperasi dalam Pengembangan Ekonomi Syari’ah
Designing Online Marketplace To Resolve Marketing Problem For Small and Medium Enterprises (SMEs) Aditya Hermawan; Aniek Murniati
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): 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.v14i01.212

Abstract

The study aims to design an online marketplace to provide solutions to problems faced by Small and Medium Enterprises (SMEs), the difficulty to market their products online. One of the problems faced by SMEs is difficult to market their products online. One of the solutions that we provide is by designing an online marketplace to solve marketing problems effectively. We found that SMEs have attempted to market their products through social media such as facebook, twitter and others. In addition, some SMEs also have a website and advertise their products through online advertising. However, many of those who did not know how to market products online in order to increase sales. We designed an online marketplace for SMEs based on the concept of e-commerce to resolve the problems faced by SMEs, the effective marketing. The online market design is made taking into account the needs of SMEs as well as customer needs. Therefore, this study was conducted to SMEs in Malang, East Java, Indonesia  and the people who often make purchases online.With the existence of the online market, SMEs can increase sales lead to increased profits for SMEs.Keyword: Online market, E-Commerce, Maketing
Market Discipline Mechanism: A Quantitative Approach (The Study of Islamic Banking in Indonesia 2011-2014) Ayub Wijayati Sapta Pradana; Hariri Hariri; Junaidi Junaidi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): 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.v14i01.213

Abstract

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
Model and Characteristics of Micro Finance Institutions Based on SME Women in Batu City Ike Kusdyah Rachmawati
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): 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.v14i01.214

Abstract

The development of SMEs is largely determined by the existence of MFIs that offer financing models are diverse. It can be said that MFIs become a partner of SMEs in this regard as a financial services provider, through diverse financing models. But on the other hand the diversity of financing models offered by MFIs have not been fully able to be utilizedThis study used exploratory research, descriptive, experimental and applied research conducted in stages for the development of a comprehensive model of microfinance accommodative Informants determined based on the information needs. Using a descriptive and qualitative analysis of the MFI deliberately selected examples illustrate the following: (A) The existence of MFIs is recognized community has a strategic role as an intermediary in economic activity that has not affordable public services of banking institutions / conventional banks; (B) service MFIs have demonstrated success, but success can still be in business economics. Skim MFI lending to businesses has not received the priority, it is characterized by a relatively small ceiling (budget allocation) to support farming, which is less than 10% of the total ceiling of MFIs; (C) A critical factor in the development of the agricultural sector MFI lies in the institutional legality, capability management, seed capital support, the economic viability of farming, farm characteristics and technical assistance clients / service users MFIs; (D) To initiate the growth and development of agricultural MFIs needed guidance enhanced capabilities for HR candidates MFI managers, support the strengthening of capital and technical assistance to customers of credit users.Keywords: Financial Institutions Micro, Small Business Micro

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