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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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Peran Sistem Informasi Akuntansi dan Kompetensi SDM Dalam Meningkatkan Kualitas Pelaporan Keuangan Dengan Penerapan SAK EMKM Pada UMKM Kabupaten Bandung Arifa, Noviana Nur; Alamsyah, Muhammad Iqbal
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.2023.25.4.8450

Abstract

This study aims to determine the role of Accounting Information Systems and HR Competence in Enhancing Financial Reporting Quality with the Implementation of SAK EMKM on MSME Kabupaten Bandung. The approach used in this research is quantitative. The population in this study was 17,757 MSMEs. This study uses nonprobability sampling, especially purposive sampling. The sample in this study was 100 respondents who were analyzed using SmartPLS 4.0 software. The results show that the accounting information system has no significant effect on the financial reporting quality, the accounting information system has a significant effect on the implementation of SAK EMKM, HR competence has a significant effect on the financial reporting quality, and HR competence has a significant effect on the implementation of SAK EMKM. In addition, the results of the study show that the accounting information system and HR competence have a significant effect on the financial reporting quality which is mediated by the implementation of SAK EMKM.
Does Firm Size, Firm Age, Leverage, Profitability and Tax Planning Affect Earnings Management? Chamalinda, Khy'sh Nusri Leapatra
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.2023.25.4.8638

Abstract

This reseacrh aims to analyze and determine the effect of firm size, firm age, leverage, profitability, and tax planning on earnings management. The independent variables used are firm size, firm age, leverage, profitability, and tax planning. The dependent variable used is earnings management. The population in this research are companies in the consumer non-cyclicals sector that are listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique was carried out by purposive sampling technique. The sample of this research is 27 companies that meet the sample criteria. The data analysis used is multiple linear regression. The results of this research indicate that firm size has an effect on earnings management. Profitability has a negative effect on earnings management. Firm age, leverage, and tax planning have no effect on earnings management.
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.
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 Impact of Perception of Ease of Use and Security on Consumer Satisfaction and Consumer Loyalty (Empirical Study of DANA Digital Wallet Users in Semarang City) Ardiansyah, Muhammad Eri; Rizal, Alimuddin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 1 (2024): January - March 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.2024.26.1.11136

Abstract

This study aims to analyse the impact of perceived ease of use and security on consumer satisfaction and its impact on consumer loyalty of Dana digital wallet users in Semarang City. The data collection method used a questionnaire via google form which was distributed to 100 respondents. Sample selection using purposive sampling criteria. Hypothesis testing was carried out using multiple linear regression tests and with the statistical software SPSS. The research population includes Dana digital wallet users who have made transactions at least three times. The results showed that perceived ease of use and security had a positive and significant impact on consumer satisfaction. The results also show a positive impact of consumer satisfaction on consumer loyalty. This research contributes theoretically in explaining the mechanism of technology adoption in digital products for shaping consumer attitudes. The results provide practical recommendations for digital service providers, especially the determinants of consumer satisfaction and loyalty.
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.
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN BANDENG PRESTO BU JUMIATI DI JUWANA PATI Verdiansyah, Rendy Toni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 1 (2024): January - March 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.2024.26.1.11263

Abstract

Penelitian ini bertujuan untuk mengidentifikasi komponen yang dapat mempengaruhi Pengaruhkualitas produk,presepsi harga dan promosi terhadap Keputusan pembelian bandeng presto di juwana Pati. Penelitian ini menggunakan pendekatan kuantitatif, dengan penguji mengirimkan kuesioner melalui formulir Google Form kepada seratus responden. Uji regresi linier berganda berbasis statistik SPSS 25 digunakan dalam metode purposive sampling. Penelitian ini melacak konsumen yang pernah membeli produkBandeng presto di Juwana Pati. Hasilnya menunjukkan bahwa kualitas produk,presepsi harga dan promosi berpengaruh positif dan signifikan terhadap keputusan pembelian produk Bandeng Presto di Juwana Pati Kata Kunci : Kualitas produk,Presepsi harga promosi dan Keputusan Pembelian
Analysis of Poverty Determinants in the Eastern Region of Indonesia, 2001-2022 Marcella, Rizka; Susilowati, Dwi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 1 (2024): January - March 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.2024.26.1.11558

Abstract

Seen from the high poverty rate in Indonesia in 2022, it was found that provinces in the Eastern Indonesia Region (EIR) dominated the ten provinces with the largest percentages of poor population in Indonesia. Therefore, the purpose of this study is to determine the main aspects that affect the poverty rate in EIR. This research set the panel data regression analysis technique using six provinces in EIR as the unit of analysis or cross section data, as well as time series data from 2001-2022. Based on the research findings, the Minimum Wage had a negative influence and significant impact on the poverty rate; GRDP ADHK had a negative but insignificant effect on the poverty rate; and TPT had a positive and significant effect on the poverty rate; population had a negative and significant impact on the poverty rate, while the literacy rate had a positive but insignificant impact on the poverty rate. The five independent variables had a significant influence on the poverty rate in EIR

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