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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 Influence of Location, Store Atmosphere, Price, and CRM on Consumer Purchase Decision at The Milk Bar Bandung Annisa Lisdayanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The level of milk consumption in Indonesia is only 11.48 kg/capita per year, this is still very much lower compared to other countries in Asia. The amount of milk consumption of Indonesia is less than Malaysia, Indian, Singapore, Thailand, Vietnam, and Philippines. Bandung is an area rich in culinary. One of the culinary places in Bandung is The Milk Bar. To improve the consumer purchase decision, so the strategy of location, store atmosphere implementation, CRM implementation, and price implementation need to be considered well by the company. This research is descriptive and verificative, with sample of 115 consumers of The Milk Bar obtained by 3 times iteration calculations. The results showed that from the four independent variables studied, the results obtained that the location has a greater influence in improving purchase decision. And together obtained a value of 77.4% and the remaining 22.6% influenced by other variables not examined in this study.
Pengaruh Lingkungan Kerja dan Motivasi terhadap Kinerja Anggota Oriflame Indonesia Jublina Oktora; Rahmi Andini Syamsuddin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.4.3289

Abstract

The object of this study is to determine the impact of the work environment and motivation on the performance of members of Oriflame Indonesia. In this study, using a proportional random sampling technique, namely by using a sample of 91 respondents. Methods of data analysis using regression analysis, correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing. Based on the partial test results for work environment variables obtained t = 2.756 with a significance value of 0.007, then Ho is rejected, and Ha is accepted. This shows that partially H1, which states that there is an influence of the work environment on performance, is accepted. Based on the partial test results for the motivation variable, it was obtained t = 3.405 with a significance value of 0.001 because the significant probability is much smaller than 0.05 then Ho is rejected, and Ha is accepted. This shows that partially H2, which states that there is an effect of motivation on performance, is accepted. Based on the test results on the F test, it is obtained that the value of F count> F table or (21.255 > 2,720), this is also reinforced by ρ value < Sig. 0.05 or (0,000 < 0.05). Thus, H0 is rejected, and H3 is accepted, this indicates that there is a positive and significant influence simultaneously between Work Environment and Motivation on the performance of Oriflame Member
Determinant Tax Compliance by Tax Fiscus Perception Purwati Harjayani; Indriyana Puspitosari
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.1882

Abstract

Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance .
The roles of servicescape in the retail business Tiladela Luhita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

Retail business is a type of business which is directly in contact with consumers. Currently, the retail industry in Indonesia is significantly declining, with retail companies are closing down in 2017 as a result of the retail industry's downfall. Referring to the decline of business retail, it Rita Supermall, the first mall in Purwokerto, have to pay attention to some things in order not to face the same thing as other retail stores. One way to retain customers is by providing an excellent service environment through servicescape to achieve customer satisfaction. This research conducted in Banyumas Regency, with limited area selection that is around Purwokerto. The sample in this research is determined by non-probability sampling technique as much as 100 respondents that are by purposive sampling method, and multiple regression is employed to analyze the data. The results show that all of the hypotheses are accepted, it means all of the dimensions of the servicescape positively influence customer satisfaction.
PSYCHOLOGICAL MECHANISM ON PUBLIC ORGANIZATION MEUTIA KARUNIA DEWI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1482

Abstract

Public sector motivation (PSM) becomes a strategic issue along with the decadence of the classic bureaucracy era. This concept focuses on components that can psychologically encourage positive attitudes and behavior of public employees. In order to find the main values ​​and motivations, public employees need to consider organizational characteristics related to leadership and employees perceptions of the organization. This study aims to analyze the influence of transformational leadership and employees positive perceptions on the organization to PSM. The study was conducted on Government employees in Central Java using survey methods. Using regression analysis, the results of this study contribute to give empirical findings regarding the relationship of organizational characteristics to PSM.
English English Hibatun Naeem; Ignatius Oki Dewa Brata
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.3.2405

Abstract

Trends regarding Sustainability Reporting in Indonesia are experiencing positive developments. It can be concluded that the company already has an awareness that the company's survival depends on the company's relationship with the environment. This follows the legitimacy theory which states that the company has a contract with the community to carry out its activities based on the values ​​of justice and how the company responds to various interest groups to legitimizing company actions. In this research, researchers aspire to analyze which was more effectively trigger an effect on the development of an upward trend in Sustainability Reporting. From several samples taken, researchers obtained data that represent financial performance and company size. After being processed using logistic regression, it was found that the size of the company had the most effect on the disclosure of the Sustainability Report.
Development of the Strategic Hospital of DKT Dr. Soetarto Yogyakarta Ngurah Pradnya Dharma Putra; Sabihaini .; Tri Mardiana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2446

Abstract

This study aims to develop the strategy Hospital DKT Dr Soetarto Yogyakarta to know the condition of the external and internal environment, alternative strategies, and priority strategies that can be done. This research is qualitative descriptive survey method. The development strategy is based on the concept of strategic management by using three stages: an input stage, using EFE matrix, IFE matrix, phase matching: using SWOT matrix, IE matrix, and the last stage is the stage of the decision to use a matrix QSPM. The data used is primary data obtained through observation, interviews and questionnaires, and secondary data from the archive documentation and medical records hospital. The results using IE matrix indicates the position of the hospital in a position to grow and build, so alternative strategies generated is incentive strategy and integration strategy, the SWOT matrix generates seven alternative strategies, and in the matrix QSPM, strategic priorities generated by the score allure total (STAS) is the highest obtained by the strategy of building partnerships with other bodies concerned with the improvement of health services.
The effect of leader member exchange to dimension of readiness for change Unggul Satrio Banguntopo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

Organizational change has been a must for companies in preserving their sustainability. PT. Bank Rakyat Indonesia is one of state-owned companies which is now transforming massively both in its human resource sector and business process. The objective of this research is to explore deeper understanding about to what extent the influence of internal interaction between leader and member in organization structure towards employee’s readiness for change. The employee readiness for change itself are viewed from five perception employee’s personal dimensions; appropriateness of the change, need for change, personal valence, principal support and understanding of the change. The result using logistic regression test shows that leader-member interaction (LMX) has significance impact appropriateness of the change, need for change, and understanding of the change. The study can infer that, for organisation, the most important thing to create employee’s readiness for change is to provide adequate support “climate” from top-down to create readiness for change holistically.
Community Perception of the Usage of Urban Public Transport and Online Application Based Transportation in South Tangerang Rissa Hanny; Syafieq Fahlevi Almassawa
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 1 (2021): VOL. 23, NO.1, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.1.4108

Abstract

Public transportation services in Indonesia in general and the city of South Tangerang are still low; schedules are unclear, facilities are dirty, unsafe, unprofessional vehicle crews, and fares are not cheap. This study presents the results of a study on the perceptions of the people of South Tangerang city towards the use of city transportation and the perceptions of online-based transportation. This research is qualitative research with data collection methods using deep interviews or in-depth interviews with parties related to this study, such as urban transportation users and online-based transportation users. Interviews are also conducted on other stakeholders such as the government, 'Organda,' transportation companies online. In addition to interviews, this research also uses FGD (Forum Group Discussion), carried out with the community and related instant. Other information is obtained by researchers from discussion forums of various parties to see what the wider community wants in fulfilling their transportation needs. The result of this research is that the community's perception towards urban public transportation is still not good because the service is still bad; because of this, people get another alternative, namely online transportation.
BAGAIMANA BAGAIMANA ENVIRONMENTAL COST, INTELLECTUAL CAPITAL DAN DEWAN DIREKSI MENINGKATKAN KINERJA KEUANGAN INDEKS LQ45 Desy Agnesri Rezki Br Panggabean
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.4.2222

Abstract

This study aims to analyze the influence of Environmental Cost, Intellectual Capital, and Board Of Director On Corporate Performance (Study Of Non Financial Companies Listed On The LQ45 Indeks Period 2014-2018). Sampling in this research is using a purposive sampling method. From this method, 8 mining LQ45 companies. The analytical model used si descriptive statistics, classic Assumption test, panel data regression analysis, simultaneous testing is proven by F test and partial testing with T-test. This research was conducted to see how the company's performance LQ45 during the year 2014-2018 seen from the ROA side, as well as the causal factor. This analysis can be beneficial in the morning user's financial statements especially stakeholders in taking business decisions. Environmental Cost is used to see how the company's responsibilities to the environment, Intellectual Capital to see how the company manages its intellectual property, and the board of directors is expected to make Effective. The results showed that: (1) Environmental cost has no significant effect on the company's performance. (2) Intellectual Capital has a significant effect on the company's performance. (3) The Board of Directors has no significant effect on the company's performance. (4) Environmental cost, Intellectual Capital, and board of directors simultaneously have a significant effect on the company's performance.

Page 4 of 27 | Total Record : 267

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