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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 272 Documents
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Solo Technopark Service Quality Development Strategy to Increase Visitor Satisfaction using CARTER Kirana, Fanny Mulya; Muhammad, Katon; Uletika, Niko Siameva; Safitri, Telma Anis; Siregar, Rahmad Ramdhan
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.2025.27.1.14540

Abstract

The high attendance at Solo Techno Park since its inauguration last year highlights the enthusiasm of Surakarta residents for the facility. However, this enthusiasm is not matched by the effective performance of the available facilities. This study aims to measure the quality level of Solo Techno Park using the CARTER model with the Customer Satisfaction Index and Importance Performance Analysis methods to assess visitor satisfaction, identify priority improvement criteria, and provide strategic development recommendations. Data were collected through visitor satisfaction questionnaires regarding the importance and satisfaction with Solo Techno Park facilities and services. The research findings indicate a score of 82% in the "Good" category, suggesting that overall visitors are quite satisfied with the facilities at Solo Techno Park but expect improvements in quality. Priority improvements are identified in Quadrant I of the Cartesian Diagram, comprising five attributes that form the basis of quality development strategies.
The Influence of Stock Liquidity on Several Measures of Cost of Equity Capital of Companies Listed in Indonesia 2015 to 2022 Arga, Junior Aulia; Rizkianto, Eko
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.2025.27.1.14119

Abstract

Research on the influence of stock liquidity on equity capital cost is still scarce in the context of developing countries. Furthermore, there are differences in the cost of equity proxies in the literature. This study aims to investigate the influence of stock liquidity on companies’ cost of equity capital in Indonesia from 2015 to 2022. Through a series of tests conducted, empirical evidence is found that stock liquidity has a significant influence on cost of equity capital estimated by Price-Earning to Growth Model and model by Ohlson & Juettner-Nauroth. As hypothesized, the lower the liquidity of a stock (the higher the value of stock illiquidity Amihud or its bid-ask spread), the higher the cost of equity capital faced by the company, and vice versa. On the other hand, the cost of equity capital estimated with the Capital Asset Pricing Model shows an illiquidity discount for less liquid shares.
The Role of Psychological Empowerment in Mediating the Influence of Transformational Leadership, Innovative Work Behavior and Career Development on Employee Retention Prayogo, Rizki; Indrayanto, Adi; Daryono, Daryono
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.2025.27.1.14712

Abstract

This study aims to determine the role of psychological empowerment as a mediator between transformational leadership, innovative work behavior, and career development in influencing employee retention at Universitas Muhammadiyah Purwokerto. This quantitative research uses cross-sectional data collection techniques with 100 respondents. The results of the SEM-PLS analysis show that: (1) Transformational Leadership does not have a significant effect on Employee Retention, (2) Innovative Work Behavior has a positive effect on Employee Retention, (3) Career Development does not have a significant effect on Employee Retention, (4) Psychological Empowerment has a positive effect on Employee Retention, (5) Psychological Empowerment partially mediates the effect of Transformational Leadership and Career Development on Employee Retention, and fully mediates the effect of Innovative Work Behavior on Employee Retention. The implication of these findings is that Universitas Muhammadiyah Purwokerto can design more effective retention strategies by considering inspirational leadership, innovation, career development, and psychological empowerment to create a motivating work environment, thereby improving overall employee retention.
Pengaruh Penghasilan, Pengalaman Masa Lalu, Ulasan Pelanggan, Rating Toko terhadap Keputusan Beli Pelanggan Tiktok Shop Pasaribu, Leo Allerio Edward Paruhum; Endah, Sih Mirmaning Damar
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 2 (2025): July-December 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.2025.27.2.15566

Abstract

This study investigates the impact of past experience, online customer reviews, and store ratings on customer purchase decision in the context of TikTok Shop. Along with the development of e-commerce, platforms such as TikTok Shop have emerged as important players, combining social media engagement with direct purchasing options. This research aims to understand how these factors influence consumer behavior and decision-making processes. Past experience refers to customers' previous interactions and transactions on the platform, which shape their level of trust and satisfaction. Online customer reviews provide social proof and insights into product quality and seller reliability, which influence potential buyers. Store ratings, a summary of overall customer satisfaction, serve as a quick reference to evaluate a seller's credibility. This research contributes to the understanding of consumer behavior in social commerce environments and offers practical implications for sellers looking to optimize their strategies on TikTok Shop. By capitalizing on past positive experiences, encouraging customer reviews, and maintaining.
Peran Adopsi Financial Technology (Fintech) dan Literasi Keuangan dalam Meningkatkan Keberlanjutan Lingkungan Ramadhani, Rahma Hutami; Laksana, Rio Dhani
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.2025.27.1.15898

Abstract

Environmental sustainability is an effort to maintain the balance of ecosystems for the survival of future generations. Fintech, as a technological innovation in the financial sector, has the potential to accelerate the transition towards more environmentally friendly financial practices through efficiency and accessibility. Financial literacy, which encompasses individuals' understanding of financial products and services, can encourage wiser and more sustainable decision-making. The aim of this paper is to identify how the combination of fintech and financial literacy can contribute to environmental sustainability. The research method involves literature analysis and case studies to gain current perspectives on the impact of fintech and the level of financial literacy on sustainable practices. Findings indicate that the adoption of fintech, supported by adequate financial literacy, can enhance energy efficiency and reduce carbon footprints through better resource management. The value of this research lies in providing insights for policymakers and industry practitioners to encourage the integration of financial technology that contributes to environmental sustainability.
Peran Praktik Lingkungan, Sosial dan Tata Kelola (ESG) dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap Perilaku Karyawan di Perusahaan Energi Sukaryadi, Eka Kurnia Arief; Suroso, Agus; Cahyani, Enny Dwi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 2 (2025): July-December 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.2025.27.2.16196

Abstract

This research explores the complex role of Environmental, Social and Governance (ESG) and Corporate Social Responsibility (CSR) practices in shaping employee behavior in the energy sector. Through a systematic literature review approach of research spanning 2017-2025, the study identifies the multidimensional dynamics through which sustainability initiatives influence employee motivation, engagement and performance. Key findings show that environmental dimensions are positively correlated with employees' intrinsic motivation, especially in the younger generation who show higher responsiveness to sustainability initiatives. Social aspects of ESG play a significant role in building emotional connectedness between employees and the organization, while transparent governance practices increase trust, encourage innovative behavior, and strengthen organizational citizenship behavior. The research shows significant variations in ESG implementation and impact across different energy subsectors, underscoring the need for an integrated contextual approach. The study concludes that the authentic integration of ESG and CSR practices not only improves financial performance and competitive advantage, but also fundamentally transforms the work ecosystem through the creation of a more meaningful, sustainable and competitive environment. The strategic implications suggest that ESG is increasingly becoming a key determinant in shaping employee behavior in the energy sector, emphasizing the importance of adopting a holistic approach that harmonizes business, employee, and environmental interests to create sustainable shared value.
Integrated FMEA and FTA Approaches for Quality Control in False Eyelash Manufacturing Safitri, Telma Anis; Ananditya, Devanda Diar; Muhammad, Katon; Prayogi, Joni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 2 (2025): July-December 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.2025.27.2.16872

Abstract

The synthetic eyelash manufacturing industry in Indonesia, particularly PT Hyup Sung Indonesia (HSI) in Purbalingga, faces ongoing challenges in maintaining product quality due to a high incidence of defects. This study aims to analyze and mitigate production-related risks through the application of Failure Mode and Effects Analysis (FMEA) and Fault Tree Analysis (FTA). FMEA is utilized to systematically identify potential failure modes and prioritize improvement efforts based on the Risk Priority Number (RPN), while FTA is employed to trace the root causes of critical failures in a hierarchical structure. The FMEA results identified three major failure modes with the highest RPN values: knot misalignment during opening (RPN 150), insufficient application of adhesive (RPN 140), and curling of the knot during opening (RPN 140). FTA revealed that these issues primarily arise from equipment-related factors, operator handling methods, and inconsistencies in the oven-setting process. Based on these findings, several corrective actions are proposed, including the replacement of production tools (racks and brushes), installation of automatic timers, standardization of operating procedures, and operator training programs. The implementation of these measures is expected to reduce the risk of production failures and enhance the overall quality of synthetic eyelash products
Financial Incentive Policy to Encourage Circular Economy of MSMEs in Rural Areas Nurranti, Sofyana; Jati, Dian Purnomo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.17338

Abstract

This study aims to analyze various financial incentive policies that can be utilized to promote the implementation of circular economy practices among Micro, Small, and Medium Enterprises (MSMEs) in rural areas. Using a descriptive qualitative approach based on literature review, the research examines the effectiveness of various incentive mechanisms such as tax subsidies, low-interest microcredit, revolving village funds, and public-private partnerships implemented in Indonesia and ASEAN countries. The study also evaluates the challenges faced in the implementation of these policies and identifies the prerequisites for the successful deployment of financial incentives in supporting circular economy innovations among rural MSMEs. Findings indicate that appropriately designed financial incentives not only enhance MSMEs' interest in adopting circular business models but also strengthen multisectoral collaboration toward achieving sustainable rural economic development. This research provides practical recommendations on effective incentive policy design and underscores the crucial role of fiscal policies and institutional collaborations in accelerating the transition to a circular economy.
Exploring the Role of Financial Literacy as a Catalyst for Circular Economy Adoption in Rural MSMEs in Indonesia and ASEAN Salam, Muhammad Ibnu; Najmudin, Najmudin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.17369

Abstract

This study aims to explore financial literacy as a key catalyst for accelerating the adoption of the circular economy among Micro, Small, and Medium Enterprises (MSMEs) in rural areas of Indonesia and ASEAN countries. Employing a descriptive qualitative approach through a literature review, the research specifically identifies the relationship between the financial literacy levels of MSME owners and their readiness to implement circular economy innovations. Key aspects discussed include financial management understanding, capacity to access alternative funding sources, and challenges in integrating sustainability principles into everyday business practices. The literature review indicates that low financial literacy significantly hinders rural MSMEs' green investment decisions, while enhancing financial literacy is shown to strengthen MSMEs' capacity to effectively and sustainably adopt circular economy practices. The study underscores the importance of financial education strategies and community-based support programs as strategic initiatives that should be reinforced by government policies and multisectoral collaboration to ensure sustainable rural economic development in Indonesia and the ASEAN region.
Equipment Efficiency Analysis of Espresso Machine Using the Overall Equipment Effectiveness (OEE) Method and Total Productive Maintenance (TPM) Approach Azizah, Ni Matul; Dermawan, Rizky; Azhar, Ratih Mukti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.17993

Abstract

This study aims to evaluate the equipment efficiency of a La Marzocco espresso machine at Kopi Anak Monopole Coffee Shop by employing the Overall Equipment Effectiveness (OEE) method and the Total Productive Maintenance (TPM) framework. The analysis measures machine performance through three main OEE components: availability, performance, and quality. A quantitative approach was used by collecting eight months of observational data (December 2024–July 2025), including operational time, downtime, setup duration, and the quantity of both good and defective outputs. Data interpretation involved OEE computation, the Six Big Losses framework, Pareto prioritization, and Fishbone root-cause analysis. Findings indicate that before TPM implementation, the espresso machine achieved an average OEE of 30.25%, dominated by idling and minor stoppages (65.61%). After TPM was applied, the OEE increased to 31.01%, showing measurable improvement in machine reliability and operator awareness. The study highlights that the adoption of TPM principles in small-scale coffee shops can enhance operational discipline and efficiency, offering both theoretical and practical insights for service oriented businesses.

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