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ADE IRMA ANGGRAENI
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JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Published by Universitas Jenderal Soedirman
ISSN : 14109336     EISSN : 2620     DOI : https://doi.org/10.32424/1.jame.
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Manajemen dan Ekonomi is bi-annually peer-reviewed journal issued by Faculty of Economics and Business, Universitas Jenderal Soedirman. JAME aims to be the media for publishing empirical issues related to accounting, management, and economics studies. JAME invites manuscripts in the various topics but not limited to, functional areas of accounting, management economics, including behavioral accounting, financial accounting, public sector accounting, marketing management, finance management, operation management, human resource management and economic development. JAME main objective is disseminating empirical issues in accounting, management and economics issues to the broad audiences such as, but not exclusive to academicians, graduate students and business practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 25 No 4 (2023): October - December 2023" : 5 Documents clear
Analysis of Matters Affecting Employee Job Satisfaction at PT Mitra Andal Sejati Abdullah, Muhammad
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.8113

Abstract

This research was conducted to find out specifically about the influence of motivation, compensation, and work environment on employee job satisfaction either partially or simultaneously at PT Mitra Andal Sejati. The type of sampling from this study used probability sampling with a simple random sampling technique which produced 95 respondents. In this research, the authors used the proof of data quality test and classic assumption test, after which it continued with the coefficient of determination test and hypothesis testing (t-test and F-test) using SPSS 25 software. The results showed that 1) there is a partial and significant effect of motivational variables on job satisfaction, 2) there is a partial and significant effect of the compensation variable on job satisfaction, 3) there is a partial and significant effect of the work environment variable on job satisfaction, 4) there is a simultaneous and significant effect of the motivational, compensation variable and work environment on employee job satisfaction.
Product Line Analysis Aprilliantoni, Aprilliantoni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.8117

Abstract

The objective of this study was to assess the impact of product lines, pricing, and promotions on consumer decisions to get consumer credit facilities in Jakarta banking. A marketing objective's success or failure is contingent on a variety of elements. Product lines, pricing, and promotions impact the buying choice of a consumer or, in this example, a customer's decision to get a consumptive credit facility. The research strategy employed is the correlation technique. Correlational research tries to identify whether or not there is a link between two or more variables and the extent of the correlation between the variables analyzed. As research objectives, 100 respondents who were Banking in Jakarta consumer credit customers were sampled through the distribution of a set of statements or questionnaires to acquire information directly from respondents. This research employs a quantitative approach to analysis. This strategy attempts to transform data into information in the form of numbers. This study use SPSS for data processing. In this study, the hypothesis being tested is related to the influence of the independent variable on the dependent variable. H0 is a hypothesis that shows no effect and HA is a hypothesis for the research conducted. Keywords: Consumer Credit; Price; Promotion; Product Line
Whistleblowing Phenomenon: Exploration of Instrumental Climate and Organizational Commitment Aspects Rohma, Frida Fanani; Fatiha, Aliya Tiara; Arianti, Livia; Fadhilah, Nur
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.8216

Abstract

This study aims to explore the role of instrumental climate and organizational commitment in explaining the phenomenon of whistleblowing. The massive fraud scandals requires an effective fraud disclosure system. However, individual tendencies to commit fraud are still limited. Thus, in depth this research will explore aspects of the role of instrumental climate and organizational commitment in the process of whistleblowing in organizations. This study uses a qualitative method with a case study approach and an interpretive paradigm. This study uses a trading company as a research site. The findings of this study provide an indication that a weak organizational climate is a fundamental reason for fraud to occur. Unfavorable organizational climate can cause individuals to behave dysfunctionally. The decrease in organizational commitment causes rationalization which causes dysfunctional behavior to be considered as a reasonable activity to do. Rationalization of dysfunctional behavior triggers individual reluctance to disclose fraud.
Peran Sistem Informasi Akuntansi dan Kompetensi SDM Dalam Meningkatkan Kualitas Pelaporan Keuangan Dengan Penerapan SAK EMKM Pada UMKM Kabupaten Bandung Arifa, Noviana Nur; Alamsyah, Muhammad Iqbal
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.8450

Abstract

This study aims to determine the role of Accounting Information Systems and HR Competence in Enhancing Financial Reporting Quality with the Implementation of SAK EMKM on MSME Kabupaten Bandung. The approach used in this research is quantitative. The population in this study was 17,757 MSMEs. This study uses nonprobability sampling, especially purposive sampling. The sample in this study was 100 respondents who were analyzed using SmartPLS 4.0 software. The results show that the accounting information system has no significant effect on the financial reporting quality, the accounting information system has a significant effect on the implementation of SAK EMKM, HR competence has a significant effect on the financial reporting quality, and HR competence has a significant effect on the implementation of SAK EMKM. In addition, the results of the study show that the accounting information system and HR competence have a significant effect on the financial reporting quality which is mediated by the implementation of SAK EMKM.
Does Firm Size, Firm Age, Leverage, Profitability and Tax Planning Affect Earnings Management? Chamalinda, Khy'sh Nusri Leapatra
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.8638

Abstract

This reseacrh aims to analyze and determine the effect of firm size, firm age, leverage, profitability, and tax planning on earnings management. The independent variables used are firm size, firm age, leverage, profitability, and tax planning. The dependent variable used is earnings management. The population in this research are companies in the consumer non-cyclicals sector that are listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique was carried out by purposive sampling technique. The sample of this research is 27 companies that meet the sample criteria. The data analysis used is multiple linear regression. The results of this research indicate that firm size has an effect on earnings management. Profitability has a negative effect on earnings management. Firm age, leverage, and tax planning have no effect on earnings management.

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