cover
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
ISSN : 14109336     EISSN : 2620     DOI : https://doi.org/10.32424/1.jame.
Core Subject : Economy,
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.
Articles 267 Documents
The influence of raw material inventory management and machine maintenance on the production process Badrudin, Ahmad; Mukhsin, Moh; Satyanegara, Diqbal
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 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.2023.25.2.8114

Abstract

This study aims to determine the effect of raw material inventory management and machine maintenance on the All Aluminum Alloy Conductor-Shielded (AAAC-S) cable production process at PT. Pulung Cable Indonesia. The method used in this research is quantitative with a causal associative approach. The population used in this study were all employees of PT. Pulung Cable Indonesia. The sample in this study is part of the population of all employees of PT. Pulung cable Indonesia using non-probability technique by purposive sampling. The data analysis technique used is multiple linear regression analysis using the SPSS 22 software program for windows. The results of this study indicate that: (1) Raw material inventory management has a positive and significant effect on the production process. (2) Machine maintenance has a positive and significant effect on the production process.
Green Accounting in Environmental Disclosure and Corporate Social Responsibility Perspective in Indonesia Citradewi, Adelina
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 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.2023.25.2.8121

Abstract

The modern era is characterized by technological developments followed by increasing environmental problems. Many of these problems arise from human activities to gain profit. The implementation of green accounting is carried out in the form of environmental activities in terms of costs and benefits to increase the efficiency of environmental management. This study examines how the implementation of green accounting in developing countries, such as Indonesia. This type of research is descriptive research with a quantitative approach. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period 2012 to 2021. The sampling technique uses purposive sampling so that 28 companies are obtained each year. The results of the study prove that out of 12 items of disclosure of environmental information, only 3 items of the disclosure that have a value of mode 5, namely: (1) Information regarding steps or ways to reduce the environmental impact of the products and/or services produced; (2) Information on measurable commitments to reduce dependence on renewable or non-renewable resources; (3) Information regarding waste disposal and recycling. In addition, there are 3 disclosure items have a value of mode 1, namely: (1) Information about initiatives to provide efficient energy or renewable energy; (2) Accounting for waste and pollution from the company's operating activities; and (3) Significant fines and non-monetary sanctions for non-compliance.
Pengaruh Hedonis dan Inovasi Produk terhadap Kepuasan Pelanggan Melalui Kepercayaan Meerek di Mixue Cynthia, Rosabella; Tuti, Meylani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 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.2023.25.2.8166

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana efek produk hedonis dan kreatif mempengaruhi kebahagiaan konsumen dan kepercayaan merek. Sebuah survei yang disampaikan kepada pelanggan Mixue menggunakan strategi sampel purposive adalah metode penelitian yang digunakan. Sampel yang diambil sebanyak 222 orang. Model Persamaan Struktural digunakan dalam teknik analisis data dengan menggunakan software smart pls 3. Temuan menunjukkan bahwa barang hedonistik dan inovatif memiliki dampak langsung dan tidak langsung yang besar pada kepercayaan merek dan kebahagiaan konsumen.
Inventory Turnover and Leverage's Impact on Financial Performance (Case Study of Cement Sub-Sector Companies Listed on the IDX) Manurung, Agustina Dian Putri
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 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.2023.25.2.8303

Abstract

The purpose of this study is to ascertain how leverage and inventory turnover affect the financial performance of companies in the cement subsector listed on the IDX from 2017 to 2021. Leverage and inventory turnover are the independent factors in this investigation. Financial performance serves as the study's dependent variable. Companies in the cement subsector that were listed on the IDX between 2017 and 2021 make up the research population. As a method for research sampling, total sampling is used. While the type of data used is secondary data, which is obtained through the documentation technique by visiting the websites www.idx.co.id, and the websites of each company. Multiple linear regression analysis is the method of data analysis performed. A strong negative impact of leverage on a company's financial performance is shown via studies on hypothesis testing. Yet, there was no impact on financial performance for the inventory turnover variable.
Antecedents of Passenger Loyalty in Online Taxi Services: A Case Study of GoCar Services Kamal, Kevin; Sijabat, Rosdiana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 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.2023.25.2.8434

Abstract

This research was conducted to determine the relationship between perceived value (X1), value for money (X2), corporate image (X3), and switching costs (X4) on passenger satisfaction (M) and passenger loyalty (Y) for GoCar customers in Indonesia. This research is a quantitative study using a questionnaire with statement items arranged using a Likert scale (1-5). The sampling technique was carried out using the Lemeshow formula for an unknown population. The data obtained was then processed using the PLS-SEM method with the SmartPLS 3.2.9 application. The results of the study found that perceived quality, value for money, and corporate image in the four-wheeled ride-hailing service industry affect passenger satisfaction which will then generate passenger loyalty. Switching costs were also found to positively affect passenger loyalty. This implies that four-wheeled ride-hailing customers care about quality, price and quality comparison, corporate image, and costs/barriers that arise when they decide to switch from a service.
Using Loss Aversion to Motivate Exercise; a Longitudinal Research Yuliana, Desi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 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.2023.25.2.8562

Abstract

The modern lifestyles have resulted in physical inactivity and sedentary behavior which cause a lot of chronic illnesses. The benefits of exercising are becoming widespread knowledge but it is still challenging to change our behavior to a healthier one. The prior works in the literature in the field of behavior change are divided into two major groups: positive and negative reinforcement. Positive reinforcements’ work are more popular in encouraging exercise but negative reinforcements are more focused on other behavior change fields such as quit smoking therapy and children’s behavior modification. Our study aims to apply negative reinforcements for promoting exercise habit. In our experiments, we observed the behavior of 10 participants to perform physical activities such as running, jogging, and cycling, under the negative reinforcements’ influence. We collected an initial deposit from the treatment groups and a portion of the deposit was returned per exercise only when they meet our goal for the week. The experiment lasted for 3 weeks with increasing goals every week. We found that the treatment groups performed better in attaining the weekly goals relative to the control group with the negative intervention having a significant effect on motivating users to exercise.
Factors Affecting Investment Decisions by Muslim Investors in the Indonesia Islamic Capital Market: An Application of Theory of Planned Behavior Wuladari MA, Ratu Ayu Sri Wulandari; Sani, Irma Harisha; Pramuka, Bambang Agus
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 1 (2023): January - March, 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.2023.25.1.9242

Abstract

The Islamic capital market is a capital market whose entire mechanism of activity has been adapted to Sharia principles. Indonesia, as a country with a majority Muslim population, the Islamic capital market should have great potential to develop. However, the number of investors in the Sharia capital market is still low. This study examines the effect of financial literacy, subjective norms and technological advances on investment decisions using the Theory Of Planned Behavior (TPB). The study was conducted on 150 Sharia stock investors who are members of the "Sharia Stock" community. The results of this study indicate that financial literacy has a positive effect on investment interest, subjective norms have a positive effect on investment interest, technological convenience has a positive effect on investment intention, and investment intention has a positive effect on investment decisions. Meanwhile, investment intention can mediate the effect of financial literacy, subjective norms, and technological advances on investment decisions.
Developing Employee Career Adaptability: Individual-Organizational Perspectives Anggraeni, Ade Irma
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 1 (2023): January - March, 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.2023.25.1.9982

Abstract

Research in the field of employment relationships also emphasises that HR management should not stop at adopting technical HR management practices without considering the dynamics of employee aspirations and expectations. The characteristics of today's workforce are unique in that they combine a high career orientation with the need to work in a conducive work environment. Employees are no longer focused on long-term job security, but on the organisation's ability to provide career development for employees so that employee competencies and skills can always keep up with the demands of the labour market. This study aims to analyse individual and organisational factors that influence the development of career resilience.
Pengaruh pengalaman ekonomi pada aplikasi pemasaran berbasis augmented reality terhadap kepuasan konsumen Amanah, Dian Martha Nurrul
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 3 (2023): July - September, 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.2023.25.3.8687

Abstract

Augmented reality emerges as a form of technological advancement. Known with a rich visual technology, augmented reality is being adapted in various fields such as marketing, education, healthcare, military, sports, tourism, and others. In the business world, this 3D-based technology is believed to enhance the shopping experience of consumers, ultimately leading to customer satisfaction. This research was conducted to examine the influence of economic experience on satisfaction. Economic experience was divided into four categories: aesthetics, entertainment, learning, and escapism, where aesthetics served as a precursor to the other three components. The data collection process involved distributing online questionnaires to respondents who actively use smartphones and were required to try one of the five augmented reality marketing applications used in this study. The augmented reality marketing applications used in this research were Shopee (Beauty Cam), Sephora (Virtual Artist), IKEA Place, Dulux (Visualizer), and Kinder Joy (Applaydu). The study, conducted with 230 respondents in Indonesia, revealed that aesthetics has a positive influence on entertainment, learning, and escapism. Furthermore, entertainment, learning, and escapism have a positive influence on satisfaction.
Comparative Analysis Of The Levels Of Effectiveness, Efficiency, And Independence Of Regional Financial Management After And Before Covid-19 (A Case Study Of Districts-Cities In South Sumatra Province) Pratiwi, Isneni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 3 (2023): July - September, 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.2023.25.3.8693

Abstract

The Covid-19 pandemic has had a significant impact on the economic sector, especially in the South Sumatra Province, which has caused a decline in regional financial income. This study aims to analyze the comparison of effectiveness, efficiency, and regional financial independence before and during the Covid-19 pandemic in districts/cities in South Sumatra Province. In this study, there were 17 district-city governments in South Sumatra Province which were sampled using the saturated sampling method. The data amounting to 34 for each variable before and during Covid-19. The analytical tool used in this study is the Difference Test. The results of this study indicate that there were significant differences in the effectiveness and efficiency of regional finance between before and during Covid-19. meanwhile.

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