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ADE IRMA ANGGRAENI
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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 267 Documents
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The Effect of Green Accounting Implementation, Material Flow Cost Accounting, Enviromental Perfomance, and Enviromental Disclosure on Sustainable Development Goals (SDGs) Kurniawan, Relin; Fitranita, Vika
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.2024.26.1.11607

Abstract

The rapid development of the industrial world has led to competition between companies to achieve their goals. The environment around the company also has an impact as a result of this competition. The purpose of this study was to examine the effect of Green Accounting, Material Flow Cost Accounting (MFCA), Enviromental Performance, and Enviromental Disclosure on Sustainable Development Goals (SDGs). The population used is oil and gas sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The sample technique used Purposive Sampling, so that the sample amounted to 40 (8 companies for 5 years). The results showed that Green Accounting and Environmental Performance were able to improve SDGs, while Material Flow Cost Accounting (MFCA) and Environmental Disclosure had no influence on SDGs. This study provides implications for oil and gas sector companies that implement Green Accounting and disclose Enviromental Performance by incurring environmental costs will help improve the achievement of SDGs.
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.
Business Model for Traditional Performing Arts Anggraeni, Ade Irma
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.2024.26.1.11669

Abstract

The urgency of this research stems from the phenomenon of local wisdom-based performing arts currently being a major concern in the development strategies of various related institutions, including the Ministry of Tourism and Creative Economy. Traditional performing arts with various elements of art involved in it including music, dance, karawitan and puppetry have the potential to be commercialised and combined with various contemporary arts to increase attractiveness for consumers. Performing arts as a subsector of the creative economy is expected to be one of the components of the economic driver through the path of non-natural tourist destinations in each region. However, until now, traditional performing arts with distinctive values have not been fully seen as an option for tourists at the local, national and international levels. This is also experienced by cultural performing arts in Banyumas. Based on the framework of push-pull factors of tourism, traditional performing arts still require management both from the artist side and from the consumer perception side. This research aims to develop a business model to support the commercialisation of cultural performing arts so that it can become one of the choices of tourist destinations in Banyumas Regency. There are several concepts used in this business model including talent scouting, experiential marketing and learning management system. Talent scouting is needed to develop the value of performing arts through developing the capacity of talents in the field of performing arts, namely art workers. Digitised experiental marketing is used to produce actual performing arts services that can be experienced directly by consumers. Learning management system is the basis for the development of tools that can bring together art activists, consumers and cultural influences.
The Effect of Accounting Information Systems, E-commerce, and Social Media with Business Strategy as a Moderating Variable on MSME Performance in Karawang Regency Rafidah, Aufa; Permatasari, Ditya
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.2024.26.2.11739

Abstract

This study aims to determine the effect of accounting information systems, e-commerce, and social media on MSME performance and the role of business strategy in moderating the effect of accounting information systems, e-commerce, and social media on MSME performance in Karawang Regency. This study uses a quantitative approach, the population in this study were all MSMEs in Karawang district in 2021, the sample in this study were 100 respondents with the sampling technique using purposive sampling technique. The data used in this study are primary data obtained from distributing questionnaires to respondents directly. The data analysis technique used is multiple linear regression analysis using SPSS 26 software. The results of the analysis in this study indicate that accounting information systems and social media have a positive effect on the performance of MSMEs in Karawang Regency, e-commerce has no effect on the performance of MSMEs in Karawang Regency, business strategy cannot moderate the effect of accounting information systems, e-commerce, and social media on the performance of MSMEs in Karawang Regency. This study provides implications for MSMEs in Karawang Regency by applying technology such as accounting information systems, e-commerce, and social media can improve the performance of MSMEs.
Bahasa Inggris Setyawan, Adi; Laksana, Rio Dhani; Pujiwati, Ami
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 4 (2024): October-December 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.2024.26.4.12084

Abstract

Changes in the global economy require every organization to increase effectiveness in carrying out its activities. Likewise, organized universities have three important components in facing global change, namely organizational commitment, organizational culture, and strategic management. An organization in carrying out its activities cannot be separated from its employees. An employee's performance can be influenced by various factors such as the work environment, infrastructure, production, health, level of work safety, and mutual understanding which will lead them in one direction so that they have a maximum level of performance to achieve organizational goals. . The theory used in this research is goal setting theory. This type of research is quantitative research which will also be explained through descriptive statistical analysis. The population and sample of this research are Open University employees who have minimal education and are located in Central Java - Yogyakarta. This research instrument uses a questionnaire which is calculated using a Likert scale, then the data will be processed using an application called SmartPLS. The results of this research state that overall the strategic performance measurement system variables, organizational commitment, and organizational culture have a significant effect on role stressors. Furthermore, it is hoped that the results of this research can become a reference for organizations to continue to improve their managerial performance while still paying attention to the variables that can influence it
Palm Sugar Industry Development Strategy in Pernasidi Pondok Pring Village Banyumas Ramadhani, Wanda Putri; Wiratno, Adi; Budiarti, Laeli
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 4 (2024): October-December 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.2024.26.4.13309

Abstract

Banyumas is very well known for its diverse culinary sector, such as palm sugar. To develop palm sugar products, an effective development strategy is needed based on SWOT analysis and business model canvas. The research method used is descriptive qualitative with data collection through interviews, observations, documentation. The sample studied was 10 sugar industries in Pernasidi Village, Pondok Pring, which have livelihoods that depend on the palm sugar industry. The development strategy carried out by researchers based on SWOT analysis is the SO strategy by utilizing the surrounding community as a workforce. WO strategy, cooperation is needed to increase productivity. ST strategy, maintaining the characteristics and quality of the product. WT strategy, holding HR training. Using the right strategy, it can reduce the problem in the development of the industry such as weather factors, lack of managerial skills, promotion, limited use of technology, and increasingly tight competition. The suggestions put forward are the need for the role of government in terms of marketing, education, subsidies, and regulation
engaruh price value terhadap minat beli konsumen pada aplikasi pesan antar makanan dengan variabel sikap sebagai mediasi Rakhmawati, Novita; Farisi, Herdian
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 4 (2024): October-December 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.2024.26.4.13568

Abstract

The study aims to test the influence of price value on consumer purchase intentions on the Food Delivery Application (FDA), using the variable of attitude as a mediator. questionnaires as the main tool in quantitative research approaches. Purposive sampling was used to choose samples of up to 100 responders. The findings of the structural equation modeling (SEM) analysis demonstrate that pricing value and attitude have a positive and substantial relationship. However, price value does not directly influence consumer purchase intentions, whereas the relationship between price value and purchasing intention is mediated by attitude. Implicitly, service providers should focus on pricing strategies that provide good value for consumers to harness this influence and drive business growth.
Bahasa Inggris Kurniasih, Retno; Adawiyah, Wiwiek Rabiatul; Sudjadi, Achmad
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 4 (2024): October-December 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.2024.26.4.13646

Abstract

This study aims to identify factors that influence entrepreneurial intention among Generation Z, often referred to as "zillennials," within the college environment. Using a quantitative approach, this research examines the relationships between family support, entrepreneurial knowledge, entrepreneurial orientation, and entrepreneurial efficacy, and how these factors affect the intention to pursue entrepreneurship. Data were collected through a survey using questionnaires distributed to college students who met certain criteria. The sampling technique used was purposive sampling, with a total of 98 respondents. The analysis results show that all four independent variables—family support, entrepreneurial knowledge, entrepreneurial orientation, and entrepreneurial efficacy—significantly influence entrepreneurial intention. Family support was found to play an important role in motivating students to pursue entrepreneurship. Entrepreneurial knowledge helps individuals recognize business opportunities. Additionally, entrepreneurial orientation, which includes innovation and proactivity, also positively contributes to the intention to start a business. Entrepreneurial efficacy has been shown to boost students' confidence in facing business risks. This study highlights the importance of both internal and external factors in fostering entrepreneurial interest among young people. Colleges are encouraged to play a more active role in nurturing students' entrepreneurial spirit, helping them adapt to the increasingly competitive job market.
The Role of Celebrity Endorsement and Brand Love to Increase Purchase Intention in E-Commerce Companies Aji, Dwi Kuncoro; Wikaningrum, Tri
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 1 (2025): January - June 2025
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2025.27.1.14403

Abstract

This study examines the effect of brand love on purchase intention, celebrity endorsement on purchase intention, celebrity endorsement on brand love, and the role of brand love as a mediator in the relationship between celebrity endorsement and purchase intention. The variables used include celebrity endorsement as an independent variable, purchase intention as a dependent variable, and brand love as a mediating variable. This study used a quantitative approach with SPSS 25 for data analysis. Sampling was carried out through a purposive sampling technique, and data were collected through a questionnaire with a Likert scale distributed online via Google Forms. The population of this study included all people in Semarang, Indonesia, with a sample of 100 respondents who were interested in shopping at Tokopedia. The results showed that brand love had a positive effect on purchase intention, celebrity endorsement had a positive effect on purchase intention, celebrity endorsement had a positive effect on brand love, and brand love can mediate the relationship between celebrity endorsement and purchase intention.
Optimalisasi Social Media Engagement melalui Praktik MSDM di DPRD Kota Surabaya Aji, Gagas; Nafie, Gustina Angen
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 1 (2025): January - June 2025
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2025.27.1.14516

Abstract

Social media is a critical tool for public institutions to enhance transparency, accountability, and citizen engagement. This study analyzes the effectiveness of the social media team at DPRD Kota Surabaya, focusing on content strategy, team competencies, and compliance with Law No. 14/2008 on Public Information Disclosure (UU KIP). Using a mixed-methods approach, quantitative data from Virol analytics and qualitative insights from interviews and document analysis were examined. Findings reveal an overreliance on image posts (202 posts, 12 likes, 1 comment per post), despite videos (30 likes per post) and albums (23 likes per post) demonstrating significantly higher engagement. This misalignment between content strategy and audience preferences is compounded by skill gaps, workload imbalances, and reliance on interns for content creation. However, the recent recruitment initiative for specialized content controllers marks a strategic shift toward professionalization. The study recommends prioritizing high-performing content formats (videos and albums), implementing structured training programs, balanced task distribution, and data-driven decision-making. Aligning social media practices with analytics insights and institutional objectives is essential to transform @setwankotasby’s Instagram into a platform that fosters trust, transparency, and meaningful public engagement

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