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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 267 Documents
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The Influence of Quality Perception, Price Fairness, Brand Experience, and Accessibility to Repurchase Interest (Study on Consumer Chatime in Purwokerto) Hakim, Naufal; Suwandari, Lusi; Nawarini, Alisa Tri
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2818

Abstract

The purpose of this study is to identify and analyze the effect of perceived quality, price fairness, brand experience, and accessibility towards repurchase intention. The sample in this study is 107 respondents who are the customer of Chatime Purwokerto. The determination of the sample used purposive sampling method. The data was analyze using multiple regression analysis. The result of this study indicates that perceived quality, price fairness, and brand experience affects on repurchase intention partially. While, price fairness have no affect on repurchase intention. The adjusted coefficient of determination R Square is 0,407, which means that perceived quality, price fairness, brand experience, and accessibility are affects on repurchase intention by 44,7%, while remaining 59,3% is affected by other variables that not examined in this study. The most dominant influence variable in this study is brand experience.
Does Turnover Mediate the Relationship between Cooperative Capital and Surplus (SHU)? Istiqomah Istiqomah; Lilis Siti Badriah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2872

Abstract

Previous studies have indicated that the direct influence of cooperative capital on surplus (SHU) is linear and positive.However, how the capital can increase surplus has not been formally explained.Therefore, in this article the authors try to explain the mechanism of the influence of cooperative capital on surplus (SHU) by including turnover as an intervening variable in the relationship between cooperative capital and surplus.This study used secondary data which consist of cooperative capital, surplus, and business turnover from 43 cooperatives in Indonesia recorded in the annual report of the Ministry of Cooperatives and MSMEs 2016. Cooperative capital, surplus, and trunover are measured in rupiah. Path analysis was employed to analyze the data. The effect of mediation was tested by the causal method developed by Baron & Kenny and the product of coefficient method developed by Sobel. The results indicate that turnover perfectly mediates the relationship between cooperative capital and surplus. This research contributes to the lacking formal logical explanation of the relationship between cooperative capital and surplus, that is, cooperative capital encourages business turnover which eventually increases surplus. Therefore, cooperatives in Indonesia should be able to increase cooperative capital, especially internal capital or supporting external capital. In addition, the government should also encourage efforts to develop and promote cooperatives in Indonesia by making policies to facilitate financial access for cooperatives
The Phenomenon of Job Crafting in Hospitality Industry Fiea Nursela Pusponegoro; Ade Irma Anggraeni; Dwita Darmawati
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2873

Abstract

This study aims to determine the effect of Job Burnout in the relationship between job crafting, perceived organizational support and job performance. This research was conducted by involving 282 Hotel’s frontliners in Purwokerto Banyumas. SEM analisys was carried out to test the hypothesis. According to the data accomplished in the research, it was found out that: (1) The Respondents showed that they did Job Crafting during their works and it made the job performance's level increased. The relationship of the Job Crafting and Job performance was positively significant because the value of C.R is greater than the value of the t table, C.R> t table (2.333> 1.960). (2) Meanwhile, the Job Burnout in this study mediates the relationship between POS and job performance. This fact was proven by the value of the t value that was higher than the t table, it was 2.148 > 1,960 by using = 0,05. After all, it can be summed up that Job Burnout mediates the effect between POS and job performance.
Analysis of The Effect of Dynamic Capability, Knowledge Management on Employee Performance Rina Purnama
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Juli - September 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.3.3026

Abstract

This study aims to analyze the effect of Dynamic Capability on Knowledge Management, analyze the effect of Dynamic Capability on Employee Performance, and to analyze the effect of Knowledge Management on Employee Performance in SINOTRUK companies. The data analysis technique used is the Structural Equational Modeling (SEM) method, the method of collecting data using a questionnaire to employee SINOTRUK. Sampling technique using purposive sampling method with a sample size of 120 respondents. Based on the results of the study it can be concluded that Dynamic Capability has on positive effect on Knowledge Management, Dynamic Capability has a positive effect on Employee Performance, and Knowledge Management also has a positive effect on Employee Performance.
Overall Equipment Effectiveness in Coal Mining Company: A Case Study Nurul Retno Nurwulan
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Juli - September 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.3.3030

Abstract

An increase in productivity is one of the measures of development in a company. High productivity could increase revenue and profit that can be used to further develop the company. This study was conducted in PT XYZ, one of the biggest coal mining companies in East Kalimantan. The aim of this study was to analyze the productivity of excavators and dump trucks using overall equipment effectiveness (OEE). Based on the calculation, the actual availability and quality of both loading and hauling equipment exceed the targeted values. However, the actual performance is lower than the target. As for the OEE values, all of the equipment have lower actual OEE except Hitachi EX-2500. The lowe OEE values might happen because of bad weather, machine breakdown, and a long queue in the mining area. Based on the analysis results, it is recommended that the company increase the availability, performance, and quality of equipment with the high deviation between actual and targeted values.
The Effect of Flash Sale and Discount Towards Impulsive Buying (Study on Shopee Users) Rhani Nastiti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Oktober - Desember 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.4.3092

Abstract

The purpose of this study is to explain the effect of flash sale and discount towards impulsive buying on Shopee users. This study used path analysis to determine the description of the variables studied and their effects, either directly, indirectly, partially or simultaneously on endogenous variables. Based on the results of the study indicate that there is the partial effect of flash sale and discount towards impulsive buying. Based on the the results of the study also showed that there is a positive effect simultaneously of flash sale and price discount towards impulsive buying in amount of 0,513 or 51,3%. Then the rest has amount of 0,487 so that the effect of variables not used in this variable has amount of 48,7% such as for example service quality, marketing costs, personal selling, and others.
PENGARUH CASH POSITION, DEBT TO ASSET RATIO DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Vina Vina; Jesslyn Kosasih; Kevin Susanto; Fuji Astuty
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Juli - September 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.3.3116

Abstract

The purpose of this study is to determine and test the effect of Cash Position, Debt to Asset Ratio and firmsize on the Dividend Payout Ratio in Property and Real Estate companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research is a quantitative research and the deductive approach is descriptive. The total population is 52 property & real estate companies on the IDX for the period 2014-2018. The sample technique uses purposive sampling so that the research sample that meets the criteria is as many as 13 companies. The data collection method used secondary data from financial reports, while the data analysis model was multiple regression. The results of the F test, namely Cash Position, Debt to Asset Ratio and Firm Size have an effect on the Dividend Payout Ratio. As individuals, Cash Position has a positive effect on the Dividend Payout Ratio, DAR has no effect on the Dividend Payout Ratio and Firm Size has a negative effect on the Dividend Payout Ratio. The value of determination coefficient as seen from Adjusted R2 is 0.435, which shows that the Dividend Payout Rate can be influenced by Cash Position, Debt to Asset Ratio and Firm Size of 43.5%, and 56.5% are other factors that are not shown in this research report.
Impact Organizational Culture on Organizational Commitment Study of Banking Company in Indonesia Rezi Muhamad Taufik Permana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Juli - September 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.3.3147

Abstract

Organizational culture is no longer seen as a legacy of the past is seen as a mere, but also must be designed and deployed as a strategic tool to achieve corporate objectives. Culture is also an indicator to see how committed an employee of the company. Using a questionnaire survey, this paper examined effected of corporate culture on organizational commitment. Specifically, this paper examines four dimensions of corporate cultures, the teamwork, communication, rewards and recognition, and training and development of employee commitment to the organization. One hundred and fifty-six respondents from banking companies to be a part of this survey. The research hypothesis was tested using multiple hierarchical regression analysis. The results showed that all dimensions of corporate culture that are selected in this study can use as a determinant/indicator of organizational commitment.
Pengaruh Non Performing Loan dan Loan to Deposit Ratio Terhadap Return On Asset Nilta Alfi Rizqi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Oktober - Desember 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.4.3234

Abstract

This study aims to determine whether there is an effect of Non Performing Loans and Loan To Deposit Ratio on Return On Assets partially or simultaneously. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual financial statements of state-owned banks and private banks and literature studies. The sampling technique was using purposive sampling technique. The data used are secondary data analyzed through descriptive analysis and verification of the validity of multiple linear regression test data and hypotheses using the T test and F test coefficient of determination. This study uses the SPSS version 22 software program to process data. The results of this study indicate that partially non-performing loans have a significant negative effect on Return on Assets and the Loan to Deposit ratio has no effect on Return on Assets. Meanwhile, simultaneously the Non Performing Loan and the Loan To Deposit Ratio simultaneously have a significant effect on Return On Assets.
Pengaruh Lingkungan Kerja dan Motivasi terhadap Kinerja Anggota Oriflame Indonesia Jublina Oktora; Rahmi Andini Syamsuddin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Oktober - Desember 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.4.3289

Abstract

The object of this study is to determine the impact of the work environment and motivation on the performance of members of Oriflame Indonesia. In this study, using a proportional random sampling technique, namely by using a sample of 91 respondents. Methods of data analysis using regression analysis, correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing. Based on the partial test results for work environment variables obtained t = 2.756 with a significance value of 0.007, then Ho is rejected, and Ha is accepted. This shows that partially H1, which states that there is an influence of the work environment on performance, is accepted. Based on the partial test results for the motivation variable, it was obtained t = 3.405 with a significance value of 0.001 because the significant probability is much smaller than 0.05 then Ho is rejected, and Ha is accepted. This shows that partially H2, which states that there is an effect of motivation on performance, is accepted. Based on the test results on the F test, it is obtained that the value of F count> F table or (21.255 > 2,720), this is also reinforced by ρ value < Sig. 0.05 or (0,000 < 0.05). Thus, H0 is rejected, and H3 is accepted, this indicates that there is a positive and significant influence simultaneously between Work Environment and Motivation on the performance of Oriflame Member

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