JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
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
<![CDATA[Cross Cultural Consumers Perceptions of Country-of-Origin and Luxury Brands ]]>
<![CDATA[Handini Audita]]>;
<![CDATA[Michael Marck]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Understanding consumer behavior in the luxury industry is important. The extant literature suggests that cross-cultural conditions reflect the existence of differences in behavior and perceptions of consumers. This research investigated the way consumers in different countries and cultures perceive the country-of-origin concept in the luxury sector and also their perception about luxury brands itself. The purpose of this research was to investigate how the perception of the country-of-origin concept and the concept of luxury brands differs across nations. The value of this research is to provide empirical evidence describing how the different perceptions of country-of-origin issues and luxury brands contribute in the development of the fashion luxury brands industry. This quantitative research utilized online questionnaires attended by 190 respondents distributed from June 2012 to July 2012. Questionnaires were distributed online to different nation groups. The findings of the research indicate two interesting outcomes. First, for the case of fashion luxury brands, there were no significant differences of perceptions among the nation group perceptions regarding the country-of-origin concept. Second, there were significant differences of perceptions among the different nation group perceptions regarding to the luxury brand concept.]]>
<![CDATA[The Effect of Flash Sale and Discount Towards Impulsive Buying (Study on Shopee Users) ]]>
<![CDATA[Rhani Nastiti]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2020.22.4.3092
<![CDATA[The purpose of this study is to explain the effect of flash sale and discount towards impulsive buying on Shopee users. This study used path analysis to determine the description of the variables studied and their effects, either directly, indirectly, partially or simultaneously on endogenous variables. Based on the results of the study indicate that there is the partial effect of flash sale and discount towards impulsive buying. Based on the the results of the study also showed that there is a positive effect simultaneously of flash sale and price discount towards impulsive buying in amount of 0,513 or 51,3%. Then the rest has amount of 0,487 so that the effect of variables not used in this variable has amount of 48,7% such as for example service quality, marketing costs, personal selling, and others.]]>
<![CDATA[CONTRIBUTION OF INCOME, EQUITABLE INCOME AND WELFARE OF STREET VENDORS’ FAMILY AT SUNMOR GOR SATRIA MARKET PURWOKERTO BY GENDER ]]>
<![CDATA[DIJAN RAHAJUNI]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 2 (2019) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2019.21.2.1552
<![CDATA[The existence of the Sunmor GOR Satria market is able to increase economic activity as indicated by the large number of street vendors (pedagang kaki lima/PKL). What motivates the street vendors to run their business is certainly to increase their income to improve their welfare. The more the number of street vendors with identical goods will certainly increase competition among them. This study aims to find out and analyze the contribution of income, distribution of income and welfare of the street vendors as a whole and based on gender. The results of the study state that the overall street vendor income in the Sunmor GOR Satria market contributes to the moderate level of household income, the level of income distribution among the street vendors is in the very uneven category and most of their lives have not been prosperous. Based on gender, the contribution of female street vendors’ income to household income is higher, but the level of income distribution is more uneven compared to male street vendors, and the majority of both of them have not been prosperous. For this reason, it is necessary to improve the management of street vendors, especially in location layout and organization.]]>
<![CDATA[Management Control Systems and Its Effect on Performance ]]>
<![CDATA[Agung Praptapa]]>;
<![CDATA[Mohd Azlan B Yahya]]>;
<![CDATA[Norfaiezah Binti Sawandi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.]]>
<![CDATA[The Analysis The Impact of Net Export, Investment, Labour and Exchange Rate on Economic Growth in Indonesia in The Year of 2000-2020 ]]>
<![CDATA[Vina Kurniawati]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 2 (2021): VOL 23, NO. 2, 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2021.23.2.4412
<![CDATA[Economic growth is defined as an indicator measuring whether a country's economy is progressing or not, especially in Indonesia, due to the high and low levels of production factors for goods and services that will affect economic development. This study aims to determine and an2alyze the extent of the influence of Net exports, Investment, Labor, and Exchange Rates on economic growth from 2000 to 2020. The data used in this study are secondary data obtained from the official website of the Indonesian Central Statistics Agency (BPS). , The Central Bank of Indonesia (BI) and the Indonesian Investment Coordinating Board (BKPM). Researchers tested multiple linear regression analysis with the Ordinary Least Square (OLS) method using Eviews 10 as a testing tool to see the effect of independent variables on the dependent variable. Based on the research conducted by the author, the results show that the factors that influenced economic growth in 2000-2020 were investment, labor and the exchange rate, while net exports had no effect because during the 2000-2020 period the development of net exports in Indonesia was still slower due to growing imports from year to year and low product competitiveness due to export commodities that are still based on primary products that do not have added value From these results, it is hoped that the government will be able to support activities that can encourage net exports through infrastructure development and development of primary commodities into products with high selling value, able to create conducive investment climate , safe and regulatory that not complicated for investors in Indonesia, can provide facilities in order to improve the quality of human resources and also be able to fulfill of labor rights, the government must also be able to provide monetary and fiscal policies that can maintain the stability of the rupiah exchange rate in the global market]]>
<![CDATA[BEHAVIORAL APPROACH ON PUBLIC SECTOR MANAGEMENT ]]>
<![CDATA[ALISA TRI NAWARINI]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2019.21.1.1481
<![CDATA[The concept of public administration evolved along with the increasing demands of improving public services, especially the quality of public employees. This condition requires a behavioral approach in managing the motivation of public employees who are able to encourage job satisfaction and extra-role behavior. However, research on the concept of public sector motivation (PSM) on the attitudes and behavior of public employees provides inconsistent results. This study aims to examine the effect of PSM on job satisfaction and organizational citizenship behavior (OCB) on public sector’s employees in Central Java. Using survey-based quantitative analysis, this study provides empirical evidence about the effect of PSM on job satisfaction and OCB. The findings of this study contribute to the public administration literature by providing guidance in encouraging employees behavior and positive behavior in the context of public organizations.]]>
<![CDATA[Does Turnover Mediate the Relationship between Cooperative Capital and Surplus (SHU)? ]]>
<![CDATA[Istiqomah Istiqomah]]>;
<![CDATA[Lilis Siti Badriah]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2020.22.2.2872
<![CDATA[Previous studies have indicated that the direct influence of cooperative capital on surplus (SHU) is linear and positive.However, how the capital can increase surplus has not been formally explained.Therefore, in this article the authors try to explain the mechanism of the influence of cooperative capital on surplus (SHU) by including turnover as an intervening variable in the relationship between cooperative capital and surplus.This study used secondary data which consist of cooperative capital, surplus, and business turnover from 43 cooperatives in Indonesia recorded in the annual report of the Ministry of Cooperatives and MSMEs 2016. Cooperative capital, surplus, and trunover are measured in rupiah. Path analysis was employed to analyze the data. The effect of mediation was tested by the causal method developed by Baron & Kenny and the product of coefficient method developed by Sobel. The results indicate that turnover perfectly mediates the relationship between cooperative capital and surplus. This research contributes to the lacking formal logical explanation of the relationship between cooperative capital and surplus, that is, cooperative capital encourages business turnover which eventually increases surplus. Therefore, cooperatives in Indonesia should be able to increase cooperative capital, especially internal capital or supporting external capital. In addition, the government should also encourage efforts to develop and promote cooperatives in Indonesia by making policies to facilitate financial access for cooperatives]]>
<![CDATA[Technology Acceptance Model on Gojek Applications in Purwokerto ]]>
<![CDATA[Yohanes Febri Widianto]]>;
<![CDATA[Haryadi .]]>;
<![CDATA[Devani Laksmi Indyastuti]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2020.22.1.2816
<![CDATA[This research is a quantitative study on the application of Gojek in Purwokerto. The purpose of this study was to analyze the acceptance of Gojek applications in Purwokerto using the Technology Acceptance Model. This study uses the Structural Equation Modeling analysis method using the SmartPLS3 application. The results of the analysis show that (1) Perceived ease of use has a positive effect on perceived usefulness, (2) Perceive usefulness is not significant and has a negative effect user attitudes, (3) Perceived ease of use has a positive effect on user attitudes, (4) Quality has a positive effect on user attitudes,(5) Perceived usefulness is not significant and has a negative effect on behavior to use, (6) User attitude positively effect behavior to use.]]>
<![CDATA[Impulse Buying Behavior of Retail Consumers ]]>
<![CDATA[Wiyono Wiyono]]>;
<![CDATA[Haryanto Haryanto]]>;
<![CDATA[Dwi Hastjarja K. B.]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Retail competition in Indonesia is increasingly competitive after an international retail policy can take place in Indonesia directly. The real impact, international retail dominance over national (local) retail is increasingly seen, especially seen based on sales turnover. The competition requires the right strategy. This study aims to explore retail consumer behavior in Surakarta. The result of exploration shows that the main factor of decision of retail selection is retail location (28%). Further factor of price (21%) and merchandise (15%). In addition, consumer shopping behavior shows that consumers when in shopping is not alone. Subsequent findings indicate that most consumers do not make written planning when shopping so often buy products that are outside the initial planning (impulse buying). This is further strengthened when there is promotion (41%) and product placement strategy (23%). While the results of SEM-PLS analysis, the relationship between the variables that are constructed indicated that the variable of merchandise and in-store promotion has an effect on impulse buying. Product quality and price variable do not affect impulse buying. Furthermore, money available variable is not a moderating variable between in-store promotion and impulse buying.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI CENGKEH DI DESA WOEWOLO, KABUPATEN NAGEKEO, NUSA TENGGARA TIMUR ]]>
<![CDATA[Maria Helena Carolinda Dua Mea]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2020.22.4.3508
<![CDATA[To plant cloves is very promising for the farmers in Woewolo. The cloves plantation in Woewolo Village, Mauponggo District is an effort to obtain added value for economic life. the purpose of this study was to determine whether capital, labor, and land area affect the production income of clove farmers in Woewolo Village, Nagekeo Regency. This research is a type of quantitative research. The population determined in this study were all clove farmers in Woewolo Village with 75 samples. Primary data collection was carried out by distributing questionnaires to respondents. Based on the Multiple Linear Regression Test the Variables Capital (X1), Labor (X2), and Land Area (X3) have a positive regression coefficient direction on Clove Production in Woewolo Village, Mauponggo District. The statistical test results prove that capital affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 2.452 with a significance of 0.017 at the 5% significance level where 0.017 <0.05. The results of statistical tests prove that labor affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 2.489 with a significance of 0.015 at the 5% significance level where 0.015 <0.05. The results of statistical tests prove that land area affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 5.347 with a significance of 0.000 at the 5% significance level where 0.000 <0.05. the percentage of the contribution of the influence of the independent variables including the capital, labor, and land area on the clove production variable is 35.8%.]]>
