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
Dampak collectivism pada hubungan antara moral reasoning dan whistleblowing
Arya Samudra Mahardhika;
Anton Prasetyo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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DOI: 10.32424/1.jame.2019.21.3.2067
The purpose of this study was to analyze the impact of collectivism culture on the relationship between moral reasoning and whistleblowing in government organizations in Kebumen District. The sample in this study were 80 treasurers and village financial staff in Kebumen Regency who met the established criteria. This study uses structural equation modeling (SEM) with WarpPls software version 6. The results of hypothesis testing in this study indicate that a high level of moral reasoning has been proven empirically to increase one's tendency to do whistleblowing, however, collectivism has been proven to empirically reduce whistleblowing tendencies; the latest finding is that collectivism has proven to weaken the relations of moral reasoning and whistleblowing.
Comparative study between the performances of two Islamic indices
Rama Gardika;
Ade Banani;
Sulistyandari Sulistyandari
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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This study aims to analyze the differences in the performance of FTSE Bursa Malaysia EMAS Shariah (FBMS) in Malaysia and Indonesia Sharia Stock Index (ISSI) in Indonesia by using Sharpe, Treynor, and Jensen ratio. Type of this study is quantitative research by using hypothesis testing and purposive sampling technique. Population in this study is all sharia indices listed on Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM). From the sampling process obtained two indices. These indices are FTSE Bursa Malaysia EMAS Syariah (FBMS) and Indonesia Sharia Stock Index (ISSI). Objects of this study are monthly index returns during the period of July 2012 to June 2012 which amounted to 60 data. Hypothesis testing is intended to determine whether there is significant difference between the performance of FBMS and ISSI on the measurement of Sharpe, Treynor, and Jensen ratio. Test was conducted by using Two Independent Samples t-test. Results showed that there is no significant difference between the performance of FBMS and ISSI on the Sharpe, Treynor, and Jensen ratio. Implication of this study is that the results of this study can be used as a reference for companies in selecting which Islamic index prefer to issue the stock in based on the performance measured using Sharpe, Treynor, and Jensen ratio. Results of this study also can be used as a reference for investors who are interested in investing funds in sharia stocks in Indonesia and Malaysia.
THE IMPACT OF SYSTEM QUALITY AND INFORMATION QUALITY ON USER SATISFACTION AND USER PERFORMANCE
KAMELIA NURBANI;
FAJAR MEIYANTI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 2 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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DOI: 10.32424/1.jame.2019.21.2.1265
This study aims to analyze the effect of system quality and information quality on user satisfaction and its impact on user performance.The sample selection technique uses purposive sampling is a technique of determining the sample based on specific considerations, which are based on certain characteristics that are considered to have a close relationship with the characteristics of the population that have been previously known in other words the sample units contacted are adjusted to specific criteria applied — based on research objectives. The testing of the hypothesis used is the Structural Equation Modeling (SEM) approach with variance-based structural equation testing, better known as Partial Least Square (PLS) v.3.0.The results of this study indicate that system quality has a significant positive effect on user satisfaction, information quality has a significant positive effect on user satisfaction, and user satisfaction has a significant positive effect on system user performance.
Overall Equipment Effectiveness in Coal Mining Company: A Case Study
Nurul Retno Nurwulan
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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DOI: 10.32424/1.jame.2020.22.3.3030
An increase in productivity is one of the measures of development in a company. High productivity could increase revenue and profit that can be used to further develop the company. This study was conducted in PT XYZ, one of the biggest coal mining companies in East Kalimantan. The aim of this study was to analyze the productivity of excavators and dump trucks using overall equipment effectiveness (OEE). Based on the calculation, the actual availability and quality of both loading and hauling equipment exceed the targeted values. However, the actual performance is lower than the target. As for the OEE values, all of the equipment have lower actual OEE except Hitachi EX-2500. The lowe OEE values might happen because of bad weather, machine breakdown, and a long queue in the mining area. Based on the analysis results, it is recommended that the company increase the availability, performance, and quality of equipment with the high deviation between actual and targeted values.
Analysis of Brand Equity Dimensions, Relationship Marketing, Brand Equity on Panin Bonanza Program
Rina Purnama;
Ari Giantika Chandara;
Ropidin Ropidin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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DOI: 10.32424/1.jame.2020.22.2.2761
This study aims to determine the effect of brand equity dimensions on brand equity, to determine brand equity dimensions on relationship marketing, and to determine the effect of relationship marketing on brand equity in the formation of Panin Bonanza Brand Equity at PT Bank Panin KCU Senayan. The data analysis technique used is the Structural Equational Modeling (SEM) method, the method of collecting data using a questionnaire to the customers of PT Bank Panin KCU Senayan who participated in the Panin Bonanza Program. Sampling technique using purposive sampling method with a sample size of 110 respondents. Based on the results of the study it can be concluded that the Equty Brand Dimension, Relationship Marketing has a positive influence on Brand Equity, the Brand Equity Dimension also has a positive influence on Relationship Marketing.
The Effect of Consumer Ethnocentrism, Brand Image, and Perceived Quality,on Purchase Decisions With Purchase Intention as Intervening Variable
Dziqry Muhammad Haikal
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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The purpose of this research is to know and analyze the effect of consumer ethnocentrism, brand image, and perceivedquality of Eiger outdoor equipment product to consumer purchase decision, and to test purchase intention as intervening variable between consumer ethnocentrism ,brand image, and perceivedquality effect the purchase decision. The sample in this study there are 180 respondents who are users of Eiger products in Tasikmalaya region. Convenience sampling method is used in the determination of this research sample. Data were analyzed using Structural Equational Modeling (SEM) with SPSS and AMOS statistical software. The results of this study show that. Consumer ethnocentrism has a positive but no significant effect on purchase decisions. Brand image has a positive but no significant effect on purchase decisions. Perceived quality have a positive effect on purchase decisions. Purchases intention have a positive effect on purchase decisions. Consumer ethnocentrism positively effects purchase decisions with purchase intention as intervening variable. Brand image positively effects purchase decisions with purchase intention as intervening variable. Perceived quality positively effect purchase decisions with purchase intention as intervening variable.
INGGRIS INGGRIS
Riza Azizy;
Dedi Rianto Rahadi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 1 (2021): VOL. 23, NO.1, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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DOI: 10.32424/1.jame.2021.23.1.3420
Training is a company strategy to improve employee performance competencies. However, in the current Covid 19 pandemic, companies cannot conduct training directly because of the government's rules to cdo work and study activities from home. During the Covid 19 pandemic, companies tried to develop employee performance skills, virtual training is one of the methods used to improve employee performance during the COVID-19 pandemic. Bank Mandiri use virtual training solutions to provide training for employees to maintain employee performance so that the company's goals could be achieved even in difficult circumstances such as the current Covid 19 pandemic. The study aims to determine whether virtual training has an effect on improving the performance of Bank Mandiri employees by using qualitative research to describe facts about an incident at Bank Mandiri and a situation that occurred during the COVID-19 pandemic. Data was collected using a survey method by distributing questionnaires to employee respondents. The results showed that the Virtual Training conducted by Bank Mandiri had a very good effect on improving the performance of Bank Mandiri employees.
Academic Service Quality Of Student Loyalty With Student Satisfaction As Intervening Variables In PTS X
Novianto Eko Nugroho
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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DOI: 10.32424/1.jame.2019.21.4.2318
The quality of academic services is to refer to academic services provided by education institutions / institutions to students as stakeholders. The quality of best academic services is based on the performance of variety groups of educators, education staff and more over janitors. The purpose of this study was to determine the effect of service quality directly influence student satisfaction and to find out the effect of service quality indirectly affected student loyalty through student satisfaction. This research method uses quantitative methods with explanatory research types. The subjects of this study were S1 "X" S1 and D3 study program students in Surabaya, which in total 98 active students. To test the effect of intervening variables, the path analysis method is used. Path analysis is a direct development of multiple regression forms with the aim of estimating the magnitude and significance (significance) of hypothetical causal relationships in a set of variables. The results showed that the existence of a positive and significant effect simultaneously between service quality variables on student loyalties, while service quality variables through student satisfaction indirectly affect student loyalty.
The Effect of Green Marketing on Purchase Decision with Brand Image as Mediating Variable
Deasy Lestary Kusnandar;
Lucky Radi Rinandiyana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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The purpose of this study is to explain the influence of marketing strategy on purchase decision through brand image as mediation. To test the empirical model, this study used Structural Equation Modeling (SEM) analysis tool. Other analysis tools used include AMOS 21.0, SPSS 16.0 and Microsoft Excel 2007. The number of samples in this study were 140 users of Tupperware in Tasikmalaya. The results of this study indicate that the dimensions of marketing strategy that are green product, green price, green place and green promotion have positive effect on purchase decision and brand image, and brand image mediate the influence of marketing strategy dimensions on purchase decision.
The Influnce of Debt to Equity Ratio, Return on Equity and Price Earning Ratio Towards Mining Company Value Listed in Indonesia Stock Exchange for the Period 2014-2018
Sri Wahyuni;
Evi Irwan Sari Br Sianturi;
Dina Ria Restu Uli P;
Fuji Astuty
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University
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DOI: 10.32424/1.jame.2020.22.4.3297
Tujuan dilakukannya penelitian ini adalah untuk menganalisis dan mengetahui pengaruh Debt to Equity Ratio, Return On Equity dan Price Earning Ratio terhadap nilai Perusaahan pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan pendekatan kuantitatif, jenis penelitian hubungan kausal dan bersifat deduktif. Teknik pengambilan sampel menggunakan metode purposive sampling populasi penelitian sebanyak 44 perusahaan dan sampel yang digunakan 17 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik analisis data menggunakan uji regresi berganda dan asumsi klasik. Hasil uji menunjukkan Return On Equity dan Price Earning Ratio berpengaruh positif signifikan terhadap nilai perusahaan, Debt to Equity Ratio tidak berpengaruh terhadap nilai perusahaan. Debt to Equity Ratio, Return On Equity dan Price Earning Ratio berpengaruh terhadap nilai perusahaan pada perusahaaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 hanya 16.5%.