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ADE IRMA ANGGRAENI
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Laboratorium Manajemen Data - Laboratorium Terpadu Fakultas Ekonomi dan Bisnis - Universitas Jenderal Soedirman Jalan HR Boenyamin 708 Purwokerto Jawa tengah
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INDONESIA
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 4 Documents
 1 
Search results for , issue "Vol 26 No 2 (2024): April - June 2024" : 4 Documents clear
LITERATURE REVIEW THE INFLUENCE OF COMPENSATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT PT SUMMARECON AGUNG TBK Febriyanti, Berliana Samuji
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 2 (2024): April - June 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.2.7584

Abstract

Previous research/relevant research is very important on research issues or scientific articles. Previous research/relevant research is a function to support the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence employee performance, namely: compensation, and work discipline, a study of the Business Research Methodology literature. Writing this article aims to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Compensation has an effect on Employee Performance; and 2) Work Discipline affects Employee Performance.
The Analysis of the Influence of Sustainability Reports on Firm Value With Company Size as Moderation Setioningsih, Retno; Budiarti, Laeli
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 2 (2024): April - June 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.2.8111

Abstract

This study aims to analyze and obtain empirical evidence of the effect of disclosure sustainability performance on firm value and the effect of disclosure sustainability performance on firm value moderated by firm size. This study uses annual report data of the mining industry sector companies from period 2015 to 2019. The sample in this study is 15 mining companies listed on the Indonesia Stock Exchange (IDX). Total data to be analized are 75. Firm value is measured by price to book value (PBV), sustainability performance is measured by GRI-G4 items and firm size is measured by dummy 0 and 1. The data is processed using Partial Least Square. The analysis consist of descriptive statistics, inner model evaluation analysis, direct effect significance test and moderating effect significance test. The result found that the extent of sustainability performance has a negative effect on firm value and the firm size is moderate the relationship between sustainability performance and firm size. The implication of this research gives information to companies to contribute to increasing the value of the company by paying attention to sustainability performance disclosure. Large or small companies are required to disclosure sustainability performance.
Buying Decision: Halal Certificate and Product Ingridients Pinilih, Muliasari
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 2 (2024): April - June 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.11040

Abstract

The address of this research is to analyze the significance of halal certificates and product composition on purchasing decisions for food products in SMEs via social media. Data was seized using a questionnaire distributed to 103 respondents. The data was analyzed using the Least Square Regression Method using the t-test and F-test approaches. The outcomes of the analysis show that halal certificates are partially able to influence decisions to purchase food products in SMEs via social media and product composition can influence decisions to purchase food products in SMEs via social media. The results of the simultaneous analysis found that halal certificates and product composition were able to influence purchasing decisions for food products in SMEs via social media. The variable that has the most influence on the decision to purchase food products in SMEs via social media is halal certificate.
The Effect of Accounting Information Systems, E-commerce, and Social Media with Business Strategy as a Moderating Variable on MSME Performance in Karawang Regency Rafidah, Aufa; Permatasari, Ditya
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 2 (2024): April - June 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.2.11739

Abstract

This study aims to determine the effect of accounting information systems, e-commerce, and social media on MSME performance and the role of business strategy in moderating the effect of accounting information systems, e-commerce, and social media on MSME performance in Karawang Regency. This study uses a quantitative approach, the population in this study were all MSMEs in Karawang district in 2021, the sample in this study were 100 respondents with the sampling technique using purposive sampling technique. The data used in this study are primary data obtained from distributing questionnaires to respondents directly. The data analysis technique used is multiple linear regression analysis using SPSS 26 software. The results of the analysis in this study indicate that accounting information systems and social media have a positive effect on the performance of MSMEs in Karawang Regency, e-commerce has no effect on the performance of MSMEs in Karawang Regency, business strategy cannot moderate the effect of accounting information systems, e-commerce, and social media on the performance of MSMEs in Karawang Regency. This study provides implications for MSMEs in Karawang Regency by applying technology such as accounting information systems, e-commerce, and social media can improve the performance of MSMEs.

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