cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
ADE IRMA ANGGRAENI
Contact Email
ade.anggraeni@unsoed.ac.id
Phone
+6285158387466
Journal Mail Official
jame.feb.unsoed@gmail.com
Editorial Address
Laboratorium Manajemen Data - Laboratorium Terpadu Fakultas Ekonomi dan Bisnis - Universitas Jenderal Soedirman Jalan HR Boenyamin 708 Purwokerto Jawa tengah
Location
Kab. banyumas,
Jawa tengah
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 5 Documents
 1 
Search results for , issue "Vol 26 No 3 (2024): July-September 2024" : 5 Documents clear
Analisis Hubungan Struktur Modal dengan Kinerja Keuangan Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2021 Maretha, Bella; Suharso, Pudjo; Tiara, Tiara
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 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.2024.26.3.8957

Abstract

This study aims to determine the relationship between capital structure measured by debt to asset ratio and debt to equity ratio with financial performance measured by return on assets in food and beverage subsector manufacturing companies. The data used in this study is secondary data obtained from the company's financial statements for 2018-2021. The subject of this study is a food and beverage subsector manufacturing company listed on the Indonesia Stock Exchange (IDX). This study used the purposive sampling method in determining the research sample so that 33 companies were obtained. Hypothesis testing using Spearman rank correlation test. The results showed that debt to asset ratio and debt to equity ratio have a significant negative relationship with return on assets.
Analysis of Accountability and Transparency of Waqf Management in Realising the SDGs of Quality Education Points Fatmawati, Fatmawati; Afifah, Azahra Nur; Aulia, Chairunnisa Shandy; Septiani, Sevira Wulan; Aditya, Aditya; Ramadhanti, Wita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 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.2024.26.3.9634

Abstract

This study focuses on waqf, which specifically analyses the accountability and transparency of waqf management in accordance with PSAK 112 in realising the achievement of the Sustainable Development Goals (SDGs) on quality education points. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. The participants in this study were waqf management institutions in Banyumas Regency including Muhammadiyah, Nahdlatul Ulama, and Al-Irsyad. The results of this study, Nazir has not fully understood and implemented PSAK 112. Waqf has also played a role in realising quality education, although it is still limited to waqf of immovable objects in the form of land used by educational institutions in Banyumas Regency. Policy implications include the need for outreach, training and coaching to Nazirs regarding the implementation of PSAK 112 so that waqf management can be more productive and quality education can be realised. This study implies that accountability and transparency play a role in realising the SDGs of quality education.
Beyond Boundaries: The Relevance of R&D Innovation, Financial Ratios, and Revenue Diversification in Driving Business Growth in Technology Firms Kadir, Eka Yuli; Eltivia, Nurafni; Riwajanti, Nur Indah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 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.2024.26.3.11164

Abstract

The National Association of Securities Dealers Automated Quotations Stock Market (NASDAQ) is the world's largest stock market, a significant source of investment in technology companies. Research and development (R&D) is one of the most critical components of the NASDAQ's growth strategy. The purpose of this research is to examine how R&D investment affects business growth, discuss how it relates to critical financial ratios like Return on Equity (ROE) and Return on Assets (ROA), and evaluate the revenue diversification tactics used by NASDAQ-listed technology companies 2018-2022. The results show that ROA positively influences revenue growth, which impacts business growth. However, ROE has no partial effects on business growth, and only one independent variable, the ROA variable, partially affects revenue growth. Therefore, this research is anticipated to provide useful advice on successfully combining innovation and financial stability to support long-term corporate growth and surpass preconceived notions for both businesses and academics. Research on growth strategy and corporate management in the rapidly advancing technological era could benefit significantly from this research.
Market Dynamics in Infrastructure: A Comprehensive Analysis of Financial Factors Shaping Stock Prices Mubarok, Faizul; Lyadi, Citra Febria; Fizriyah, Nurul; Syaiful, Dzikra Nisa
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 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.2024.26.3.11170

Abstract

This research explores the complex dynamics between financial performance and stock prices in the infrastructure sector. The main focus draws attention to key variables such as Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Company Size (FZ), and Interest Rates (INRT). This research produces significant findings Through quantitative methods and a panel regression model. The analysis shows that ROA significantly influences share prices, highlighting the importance of efficient financial performance in attracting investor interest. Meanwhile, as a liquidity indicator, CR has a significant relationship with stock prices, indicating that financial health can impact investor perceptions. Financial sustainability, reflected in DER, yields the exciting finding that a lower proportion of debt is associated with valuations from the stock market. Company size (FZ) has also been shown to influence share prices, highlighting the importance of operational scale in increasing investor confidence. However, Interest Rates (INRT) do not significantly influence share prices in the infrastructure sector. The results of this research provide valuable insights for stakeholders, helping them understand the link between financial performance and stock market behavior in the context of the infrastructure sector. The implications of these findings can guide more informational and data-based managerial policies and investment decisions.
Investment Feasibility Analysis Of Additional Transportation at Wholesale as A Business Development Strategy Haq, Muhammad Dliaul; Hidayah, Wahid Nur
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 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.2024.26.3.11661

Abstract

The wholesale business in Sidoarjo is planning business development by increasing its transportation fleet from 4 cars to 8 cars in an effort to equalize the distribution of bakery products in Bandung. The main objective of this business development plan is to increase product sales and customer satisfaction in receiving products because we see an increase in market demand that has not been accompanied by an adequate transportation fleet owned by these wholesalers. An investment feasibility analysis is carried out to prove whether investment in additional transportation fleets is feasible and developed or not. The analysis is carried out using a financial aspect and a marketing strategy approach. The results of the analysis state that the NPV is greater than zero, the net BCR value is greater than one, the IRR value is greater than the specified discount rate, and the PP figure corresponds to the end of the investment period, which proves that this investment is feasible to carry out or develop.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 28 No 1 (2026): January-June 2026 Vol 27 No 2 (2025): July-December 2025 Vol 27 No 1 (2025): January - June 2025 Vol 26 No 4 (2024): October-December 2024 Vol 26 No 3 (2024): July-September 2024 Vol 26 No 2 (2024): April - June 2024 Vol 26 No 1 (2024): January - March 2024 Vol 25 No 4 (2023): October - December 2023 Vol 25 No 3 (2023): July - September, 2023 Vol 25 No 2 (2023): April - June, 2023 Vol 25 No 1 (2023): January - March, 2023 Vol 24 No 1 (2022): Vol 24, No 1, 2022 Vol 24 No 4 (2022): October - December, 2022 Vol 24 No 3 (2022): July - September, 2022 Vol 24 No 2 (2022): April - June, 2022 Vol 24 No 1 (2022): January - March, 2022 Vol 23 No 4 (2021): Vol 23, No.4, 2021 Vol 23 No 3 (2021): Vol 23, No 3, 2021 Vol 23 No 2 (2021): VOL 23, NO. 2, 2021 Vol 23 No 1 (2021): VOL. 23, NO.1, 2021 Vol 23 No 4 (2021): October - December, 2021 Vol 23 No 3 (2021): July - September, 2021 Vol 23 No 2 (2021): April - June, 2021 Vol 23 No 1 (2021): Januari - Maret 2021 Vol 22 No 4 (2020): Vol. 22, No. 4, 2020 Vol 22 No 3 (2020): Vol. 22, No. 3, 2020 Vol 22 No 4 (2020): Oktober - Desember 2020 Vol 22 No 3 (2020): Juli - September 2020 Vol 22 No 2 (2020): April - Juni 2020 Vol 22 No 1 (2020): Januari - Maret 2020 Vol 22 No 2 (2020) Vol 22 No 1 (2020) Vol 21 No 4 (2019): Oktober - Desember 2019 Vol 21 No 3 (2019): Juli - September 2019 Vol 21 No 2 (2019): April - Juni 2019 Vol 21 No 1 (2019): Januari - Maret 2019 Vol 21 No 4 (2019) Vol 21 No 3 (2019) Vol 21 No 2 (2019) Vol 21 No 1 (2019) Vol 20 No 2 (2018): Januari - Juni 2018 Vol 20 No 1 (2018): Juli - Desember 2018 Vol 20 No 2 (2018) Vol 20 No 1 (2018) Vol 19 No 2 (2017): Januari - Juni 2017 Vol 19 No 1 (2017): Juli - Desember 2017 Vol 19 No 2 (2017) Vol 19 No 1 (2017) More Issue