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
Achieving Harmonious Employment Relationship Anggraeni, Ade Irma
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.2023.25.3.9983

Abstract

In the context of managing talented employees, psychological contracts play a role in encouraging employees to develop sustainable knowledge sharing capabilities. Employees who are committed to their personal career development tend to be proactive in sharing knowledge to improve their professionalism. The effectiveness of the psychological contract is determined by the strategic components within it. Based on the social exchange paradigm, the psychological contract provides an opportunity for organisations to build social capital and sustainable competitiveness through organizational citizenship behaviour. This refers to the behaviour of employees in contributing more to the effectiveness of organisational functions, not listed in the job description but useful for the long-term success of the organisation. This study recommends that important aspects of building a psychological contract include a conducive work environment, employee career development and productive working relationships based on trust.
Factors considered by prospective students in choosing major of online business and marketing Hadiyanti, Utami; Suroso, Agus; Setyanto, Refius Pradiptya
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2018.20.1.1043

Abstract

The purpose of this study is to analyze the factors that become the consideration of prospective students in the decision to choose the major of online business and marketing. The type of research used is exploratory. This study used a sample of 76 prospective students. Data analysis used factor analysis. Results of the analysis show that the factor considered by the prospective students in choosing the major of online business and marketing is the student’s perception factor. While, the factors considered by prospective students who do not choose the major of online business and marketing is due to perception factors that include family perception and perception of friends. The conclusion of this study is that the student perception becomes factor considered by the prospective students in choosing and not choosing the major of online business and marketing at Public Vocational High School 1 Banyumas.
Expanding Access: Opportunity to Strengthen Food Security during the Covid-19 Pandemic (A Study on the Poor in Tamansari District, Tasikmalaya City) Nasution, Fatimah Zahra; Surgawati, Iis
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.2023.25.3.5846

Abstract

This study aims to estimate food security maps, measuring opportunities for physical access, economic access, and social access to food both partially and jointly in strengthening food security and to test the independence between food security and poverty during the Covid-19 pandemic in poor households in Tamansari District, Tasikmalaya City. The research method used is the explanatory method, while the data analysis method uses proportion estimation and regression analysis and the Chi-Square test. The results showed that during the Covid-19 pandemic, it was estimated that there were around 1.34% to 10.66% of poor people in Tamansari District, Tasikmalaya City who were classified as "severe food insecure", 15.63% to 32.37% classified as "prone to food" or “moderate level of food insecurity”, 53.54% to 72.46% classified as “slightly food insecure” and 2.00% to 12.00% classified as “food safety”. Another finding is that partially physical access and economic access have a very large opportunity, namely 97.1% and 99.2%, while social access is 46.7% in strengthening food security during the Covid-19 pandemic for poor communities in Tamansari District Tasikmalaya City. Together, the opportunities for physical access, economic access and social access in strengthening food security during the Covid-19 pandemic are even close to 100%. This study did not show any relationship between food security and poverty.
The Impact of Covid-19 on MSMEs and the Tourism Sector in Indonesia Ambarwati, Annisa Dewi; Sudiantini, Dian
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.2023.25.3.5968

Abstract

indonesia is being shocked by the outbreak of the corona virus outbreak that started in China. As a result of this virus, many people in Indonesia and several other countries have died. The increase in positive cases that occur from day to day has caused a lot of losses in various sectors in Indonesia, especially the trade and tourism sectors. Indonesia as a country dominated by micro, small and medium enterprises (MSMEs) and the tourism sector, needs special attention to this sector because the contribution of MSMEs and the tourism sector to the national economy is quite important. The purpose of this study is to identify and analyze the impact of Covid-19 on MSMEs and the tourism sector in Indonesia. In writing using library research, namely in the process of collecting data, there is no need to go directly to the field, but take sources from various references to support this research. The method used is a qualitative method. The results of this journal research are to see and analyze the impact of Covid-19 on MSMEs and the tourism sector in Indonesia and what are the solutions or steps in helping to recover in the Covid-19 pandemic situation.
The Implementation of Technology Acceptance Model towards Mobile Photography Application Adobe Lightroom Purnomo, Hari Setiawan
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.2023.25.3.6587

Abstract

This research is entitled The Implementation Of Technology Acceptance Model Towards Mobile Photography Application Adobe Lightroom. The subjects in this research were Purwokerto Adobe Lightroom Mobile Photography App participants. Anyone who met and used the Adobe Lightroom Mobile Photography Application in Purwokerto. The data collection methodology applied in this study is a poll or questionnaire technique directly or through google form. Hypothesis testing uses PLS software called Smart PLS 3.0, hypothesis testing can also be done by looking at the results of the path coefficient or inner model which shows the t-statistic. The results of the t-test analysis it is known that the statistical t-value of the Perceived Usefulness variable on Attitude is 2.458 with a p-value of 0.014, and t-value of the Perceived Ease of Use variable on Attitude is 3,850 with a p-value of 0.000, t value of the Perceived Enjoyment variable on attitude is 3,800 with a p-value of 0.000, and a p-value of less than 0.05 with a positive direction, it can be concluded that perceived usefulness, perceived enjoyment, perceived ease of use has a positive effect on attitude, so the hypothesis research is accepted. Based on the t-test analysis, it is known that the statistical t-value of the attitude variable to Continuance Intention is 7,697 with a p-value of 0.000. with a positive direction, it can be concluded that attitude has a positive effect on Continuance Intention. This shows that the better the attitude, the higher the Continuance Intention, so the fourth hypothesis is accepted. The conclusion of research is perceived usefulness, Perceived ease of use, and perceived enjoyment have positive effect on user’s attitude towards Adobe Lightroom. Attitude has a positive effect on users' continuance intention to use Adobe Lightroom. Keyword : perceived usefulness, perceived enjoyment, perceived ease, attitude, continuance Intention
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.
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.

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