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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 272 Documents
Analysis Analysis of the Implementation of Internal Control in Productive Waqf Management (Case Study: Nazir Waqf Mata Air) Afifah, Azahra Nur; Susilowati, Dewi; Budiarti, Laeli
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.2026.28.1.18228

Abstract

This study aims to analyze the application of COSO-based internal control at Nazir Waqf Mata Air and to identify the obstacles encountered in its implementation. The study uses a qualitative method with a case study approach. Data are collected through in-depth interviews, observation, and documentation. The informants in this study consist of four individuals who are directly involved in managing productive waqf assets at Nazir Waqf Mata Air. The results show that, overall, the implementation of COSO-based internal control at Nazir Waqf Mata Air is carried out effectively. The obstacles encountered in the implementation of internal control are related to limited human resources and the underutilization of technology.
Dari Kepuasan hingga Loyalitas: Menjelajahi Bagaimana Kualitas Layanan, Harga Wajar, dan Suasana Toko Mempengaruhi Belanja Pelanggan Sunarjo, Wenti Ayu; Nurhayati, Siti; Prasetiani, Titi Rahayu; Ilmiani, Amalia; Sabana, Choliq; Dang, Vu Hung; Fahmi, Laela Nur
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.2026.28.1.18347

Abstract

This study investigates the influence of service quality, price fairness, and store atmosphere on customer loyalty through the mediating role of customer satisfaction, using Indomaret customers in Pekalongan City as the research context. Employing a quantitative research design with 120 respondents selected through purposive sampling, data were collected via structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling. The result in this study are (1) service quality have a positive insignificant effect on customer satisfaction, (2) price fairness have a positive insignificant effect on customer satisfaction, (3) store atmosphere have a positive insignificant effect on customer satisfaction, (4) service quality have a positive insignificant effect on customer loyalty, (5) price fairness have a positive insignificant effect on customer loyalty, (6) store atmosphere have a positive insignificant effect on customer loyalty, (7) customer satisfaction have a positive insignificant effect on customer loyalty, (8) customer satisfaction is able to mediate the relationship service quality on customer loyalty, (9) price fairness is able to mediate the relationship service quality on customer loyalty, (10) store atmosphere is able to mediate the relationship service quality on customer loyalty. These findings indicate that high-quality service, fair pricing, and a pleasant store environment are essential in creating satisfied and loyal customers in the retail industry. The study contributes to understanding consumer behavior in the modern retail sector and offers managerial implications for retail operators to strengthen customer relationships through continuous improvement in service delivery, pricing transparency, and store ambiance.

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