cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 277 Documents
 24   25   26   27   28 
Analysis Analysis of the Implementation of Internal Control in Productive Waqf Management (Case Study: Nazir Waqf Mata Air) Azahra Nur Afifah; Dewi Susilowati; Laeli Budiarti
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 Wenti Ayu Sunarjo; Siti Nurhayati; Titi Rahayu Prasetiani; Amalia Ilmiani; Choliq Sabana; Vu Hung Dang; Laela Nur Fahmi
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.
The The Role of Effective Business Communication in Enhancing Employee Performance: A study at RSUD Bumiayu Muhammad Ali Ghozi; Dian Purnomo Jati; Eman Purnomo Sutrisna
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 2 (2026): July-December 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.2026.28.2.17044

Abstract

This study aims to analyze the effect of organizational communication on employee performance at RSUD Bumiayu. Organizational communication in this research is measured through three dimensions: upward communication, downward communication, and horizontal communication. The method employed is a quantitative approach using explanatory research. Data were collected through the distribution of questionnaires using a 5-point Likert scale to 44 respondents who are employees of RSUD Bumiayu. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 22.The results indicate that all three forms of organizational communication have a positive and significant influence on employee performance. The coefficient of determination test (R²) shows that 53.5% of the variation in employee performance can be explained by the three communication variables, while the remaining 46.5% is influenced by other factors beyond this study. Classical assumption tests, including normality, multicollinearity, and heteroskedasticity, also confirm that the model meets the required statistical criteria, thus validating the regression model.This research concludes that effective organizational communication, both vertical (upward and downward) and horizontal, plays a crucial role in enhancing employee performance. The findings offer practical implications for the management of RSUD Bumiayu to strengthen open, participative, and two-way communication patterns in order to support performance improvement and the achievement of organizational goals.
The E-Commerce Customer Loyalty: The Role Of Digital Innovation And Paylater Feature With Experiential Marketing As Intervening Slamet Heri Winarno
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 2 (2026): July-December 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.2026.28.2.9970

Abstract

The study aims to explain how much the role of experiental marketing as intervening in influencing digital innovation and paylater features on e-commerce customer loyalty in Shoppe customers. Using non-probability sampling method, namely simple random sampling, with 100 samples, and quantitative methods. Data analysis using SEM (Stuctural Equation Modelling) analysis. The results showed that digital innovation and paylater feature variables have a big role in influencing customer loyalty, as well as the paylater feature has a big role in influencing experiential marketing. But on the other hand, digital innovation does not have an impact on building customer experiential marketing, and experiential marketing also does not have a significant effect on customer loyalty. As an intervening experiential marketing, it also does not provide a significant role for digital innovation and the paylater feature in realising customer loyalty. This study also provides suggestions for Shopee in implementing an optimal strategy, namely Shopee can add more attractive features to each of its services so that more customer loyalty will be created.
Strategi Ritel Multisaluran dan Keputusan Pembelian Konsumen Produk Kecantikan: Pengalaman Sociolla Wahyudi Wibowo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 2 (2026): July-December 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.2026.28.2.11325

Abstract

This research analyses the effects of omnichannel experience on the repurchase intention of beauty products by employing customer satisfaction and trust as mediating variables. Data for this study were collected through online survey to 180 respondents in Indonesia. Results of the survey were analysed through the Structural Equation Modeling (SEM) techniques by the use of SmartPLS 3.0. Findings of the study confirm that omnichannel experience directly effects repurchase intention, customer satisfaction, and trust in the purchasing processes of beauty products. In addition, customer satisfaction and trust act as mediators in the relationship between customers’ omnichannel experiences and their repurchase intentions.
Analisis Dampak Estetika Situs Web, Aksesibilitas, Keamanan, dan Kecerdasan Buatan Terhadap Keputusan Pembelian di Era Digital Anisa Nur Andina; Muliasari Pinilih
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 2 (2026): July-December 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.2026.28.2.19949

Abstract

The shift in consumer behavior from offline to online shopping requires sellers to consider several aspects for consumer comfort and an engaging experience. Consumers can easily navigate from one marketplace to another. Some aspects of consumer concern are website aesthetics, accessibility, security, and artificial intelligence support. Therefore, this study aims to analyze the influence of website aesthetics, accessibility, security, and artificial intelligence support on purchasing decisions. This study distributed questionnaires to 100 Purwokerto residents, and the data were analyzed using t-test and F-test approaches. The results showed that website aesthetics and accessibility did not influence purchasing decisions. However, security and artificial intelligence did influence purchasing decisions.
Analisis Pengungkapan ESG terhadap Profitabilitas dengan Kapitalisasi Pasar sebagai Variabel Moderasi Hadi Setyo Nugroho
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 2 (2026): July-December 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.2026.28.2.18612

Abstract

The study examines the effect of Environmental, Social, and Governance (ESG) disclosure on profitability measured by Return on Equity (ROE), with market capitalization as a moderating variable and leverage (DER) as a control variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024, using 164 firm-year observations. ESG disclosure is measured using a Global Reporting Initiative (GRI)-based checklist, while profitability, firm size, and leverage are measured using standard financial ratios. The results of multiple linear regression show that all three ESG dimensions Environmental Disclosure, Social Disclosure, and Governance Disclosure have a positive and significant effect on ROE, indicating that transparent sustainability reporting contributes to higher profitability. However, the moderation test reveals that market capitalization does not strengthen the relationship between ESG disclosure and profitability, suggesting that firm size does not influence the ability of companies to convert ESG practices into financial gains. These findings highlight the strategic importance of ESG disclosure for firm performance in the Indonesian energy sector while emphasizing that firm size does not alter this relationship.

Page 28 of 28 | Total Record : 277

 24   25   26   27   28 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol 28 No 2 (2026): July-December 2026 Vol 28 No 1 (2026): January-June 2026 Vol 27 No 2 (2025): July-December 2025 Vol 27 No 1 (2025): January - June 2025 Vol 26 No 4 (2024): October-December 2024 Vol 26 No 3 (2024): July-September 2024 Vol 26 No 2 (2024): April - June 2024 Vol 26 No 1 (2024): January - March 2024 Vol 25 No 4 (2023): October - December 2023 Vol 25 No 3 (2023): July - September, 2023 Vol 25 No 2 (2023): April - June, 2023 Vol 25 No 1 (2023): January - March, 2023 Vol 24 No 1 (2022): Vol 24, No 1, 2022 Vol 24 No 4 (2022): October - December, 2022 Vol 24 No 3 (2022): July - September, 2022 Vol 24 No 2 (2022): April - June, 2022 Vol 24 No 1 (2022): January - March, 2022 Vol 23 No 4 (2021): Vol 23, No.4, 2021 Vol 23 No 3 (2021): Vol 23, No 3, 2021 Vol 23 No 2 (2021): VOL 23, NO. 2, 2021 Vol 23 No 1 (2021): VOL. 23, NO.1, 2021 Vol 23 No 4 (2021): October - December, 2021 Vol 23 No 3 (2021): July - September, 2021 Vol 23 No 2 (2021): April - June, 2021 Vol 23 No 1 (2021): Januari - Maret 2021 Vol 22 No 4 (2020): Vol. 22, No. 4, 2020 Vol 22 No 3 (2020): Vol. 22, No. 3, 2020 Vol 22 No 4 (2020): Oktober - Desember 2020 Vol 22 No 3 (2020): Juli - September 2020 Vol 22 No 2 (2020): April - Juni 2020 Vol 22 No 1 (2020): Januari - Maret 2020 Vol 22 No 2 (2020) Vol 22 No 1 (2020) Vol 21 No 4 (2019): Oktober - Desember 2019 Vol 21 No 3 (2019): Juli - September 2019 Vol 21 No 2 (2019): April - Juni 2019 Vol 21 No 1 (2019): Januari - Maret 2019 Vol 21 No 4 (2019) Vol 21 No 3 (2019) Vol 21 No 2 (2019) Vol 21 No 1 (2019) Vol 20 No 2 (2018): Januari - Juni 2018 Vol 20 No 1 (2018): Juli - Desember 2018 Vol 20 No 2 (2018) Vol 20 No 1 (2018) Vol 19 No 2 (2017): Januari - Juni 2017 Vol 19 No 1 (2017): Juli - Desember 2017 Vol 19 No 2 (2017) Vol 19 No 1 (2017) More Issue