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Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen operasi,diterbitkan dalam tiga kali yaitu pada bulan Januari, Mei, dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 242 Documents
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Competency Mapping Practices and Organisational Development: Evidence it Companies in Bengaluru Madhumati Kadkol; F.X Virgin Fraga
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.3076

Abstract

Competency mapping has become an integral human resource management practice for aligning employee capabilities with organisational objectives, particularly in knowledge-intensive industries. The present study assesses competency mapping practices and examines their perceived contribution to organisational development among employees working in selected Information Technology companies in Bengaluru. A quantitative research approach was adopted using a descriptive cross-sectional survey design. Primary data were collected from 400 employees through a structured questionnaire and descriptive statistics, including mean, standard deviation and ranking analysis, were used for data analysis with IBM SPSS Statistics (Version 29). The findings show that competency mapping practices are widely adopted across the selected organisations, with Competency Identification, Skill Development and Organisational Productivity emerging as the most prominent dimensions. Employees also perceived competency mapping as making a significant contribution to organisational development through stronger strategic alignment, effective workforce utilisation, greater employee commitment and improved organisational adaptability. The study establishes the importance of competency mapping in strengthening organisational capability and supporting sustainable organisational development within the Information Technology sector.
Indian Economy in the Post-Reform Period: An Empirical Overview of Economic Performance and Inequality Vishnu.I.Raj; Natarajamurthy P; Anas K.T
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.3081

Abstract

The economic reforms of 1991 marked a paradigm shift in India’s economic policy, with the adoption of Liberalisation, Privatisation, and Globalisation-based policy. The economy has undergone substantial transformation since the reforms, with growth accelerating and making India one of the largest and fastest growing economies in the world. At the same time, serious concerns have arisen due to rising economic inequalities persisting and rising in the country in the post-reform period. This study addresses these concerns by examining the overall performance and the economic inequality of the Indian economy in the post-reform period. It provides an empirical analysis of economic development, as well as distributional equities, using descriptive and trend-based analyses of secondary data and relevant indicators to evaluate economic performance and economic inequalities. The study found that while India’s economic performance has improved according to conventional indicators in the post-reform period, income and wealth inequalities have markedly increased. The study highlights the need for sustained policy attention to the distributional aspects of India’s economic growth, recommending progressive taxation and legislative interventions for distributional equity.
An Empirical Analysis of Sustainable Agricultural Finance Adoption among South Indian Farmers Antony Francis; Jerome. S; Amit Kumar Nag
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.3089

Abstract

Sustainable agricultural finance has become an important mechanism for promoting climate-resilient agriculture and supporting the long-term sustainability of farming systems. Despite its growing importance, the adoption of sustainable financial products among farmers remains uneven, particularly in developing regions where institutional, technological and financial constraints continue to shape investment decisions. This study examines the determinants of sustainable agricultural finance adoption among farmers in Kerala, Karnataka and Tamil Nadu by analysing the influence of financial literacy, climate risk awareness, digital readiness and institutional support. A quantitative cross-sectional survey was conducted among 438 farmers using a structured questionnaire. The collected data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings show that all four determinants significantly influence sustainable agricultural finance adoption. Institutional support emerged as the strongest predictor (β = 0.312), followed by digital readiness (β = 0.241), financial literacy (β = 0.218) and climate risk awareness (β = 0.186). The proposed model demonstrated satisfactory explanatory power (R² = 0.524), strong predictive relevance (Q² = 0.391) and good model fit (SRMR = 0.067; NFI = 0.914). The findings indicate that strengthening institutional mechanisms, expanding digital financial infrastructure, improving financial literacy and increasing climate risk awareness are essential for encouraging sustainable agricultural finance adoption. The study adds to the growing literature on sustainable agricultural finance by providing empirical evidence from South India and offers practical guidance for policymakers, financial institutions and agricultural development agencies seeking to strengthen sustainable financial systems and promote resilient agricultural development.
The NPA Menace: A Study of Non-Performing Assets in India's Co-Operative Banks Abhijith Sankar; Natarajamurthy P
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.3120

Abstract

The prevalence of Non-performing Assets has been a persistent problem faced by the Indian banking sector in general and the Indian co-operative banking sector in particular. In this context, the present study undertakes a descriptive and trend-based empirical examination of NPA patterns among the various types of urban and rural co-operative banks in the country over the period of more than two and a half decades (1996-97 to 2022-23). This study conducted a descriptive, trend-based, and CAGR-based examination of the Gross Non-performing Assets of the various segments of India’s co-operative banking sector. The study finds a bifurcation in Gross NPA ratios across the co-operative sector during this period: Urban Co-operative banks and the short-term rural credit structure (StCBs and DCCBs) showed sustained improvement in asset quality, whereas the long-term rural cooperative credit structure (SCARDBs and PCARDBs) recorded deterioration. These findings imply that policy attention has been concentrated on the urban cooperative segment, while the long-term rural credit structure, despite a greater need for intervention, has received less sustained reform focus. A comprehensive strategy across the cooperative credit structure is imperative to ensure India's cooperative banking sector's long-term sustainability and credit access for underserved populations.
Efektivitas Pengelolaan Keuangan dan Produktivitas SDM terhadap Kinerja UMKM melalui Kinerja Operasional Suginam; Rizky Indra Saputra; Mohd Adib Abd Mui; Muhammad Rifqy
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i3.2862

Abstract

This study aims to analyze the effect of financial management effectiveness and human resource productivity on MSME performance through operational performance as a mediating variable. The research employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Data were collected from 30 MSME actors in the Medan Marelan area through questionnaire distribution. The results indicate that financial management effectiveness and human resource productivity have a significant effect on operational performance and also exert a direct influence on MSME performance. However, operational performance as a mediating variable shows a weak effect on MSME performance. These findings suggest that MSME performance improvement is more influenced by direct factors rather than through operational processes. In addition, the study reveals significant improvements in respondents' conditions after the research intervention, particularly in financial management, human resources, and operational aspects. This research provides theoretical contributions to the development of an integrative MSME model and practical implications for business actors in improving performance through strengthening financial management and human resource development.
Pengaruh Tren Clean Beauty Terhadap Minat Beli Produk Sumia Skin Clinic di Bandar Lampung Saskia Andini Dini
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 3 (2026): Edisi September 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i3.2924

Abstract

Pergeseran paradigma konsumsi di industri kecantikan mendorong meningkatnya perhatian konsumen terhadap aspek keamanan bahan, transparansi formulasi, dan keberlanjutan lingkungan yang terangkum dalam gerakan clean beauty. Penelitian ini bertujuan untuk menganalisis pengaruh tren clean beauty terhadap minat beli produk perawatan kulit (skincare) pada Sumia Skin Clinic di Bandar Lampung. Jenis penelitian ini adalah kuantitatif deskriptif dengan metode analisis Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM) menggunakan bantuan peranti lunak SmartPLS 3.0. Data dikumpulkan melalui penyebaran kuesioner kepada konsumen Sumia Skin Clinic di Bandar Lampung dengan jumlah responden sebanyak 100 orang. Hasil pengujian model struktural menunjukkan bahwa tren clean beauty berpengaruh positif dan signifikan terhadap minat beli konsumen dengan koefisien jalur (path coefficient) sebesar 0,590, nilai t-statistic sebesar 8,553 (> 1,96), dan p-value sebesar 0,000 (< 0,05). Nilai R-Square sebesar 0,348 mengindikasikan bahwa variabel tren clean beauty mampu menjelaskan variasi minat beli sebesar 34,8%, sedangkan sisanya sebesar 65,2% dijelaskan oleh faktor-faktor lain di luar model penelitian ini. Implikasi praktis dari penelitian ini menekankan pentingnya klinik kecantikan lokal untuk memperkuat komunikasi pemasaran berbasis transparansi kandungan produk, sertifikasi halal, dan formulasi alami demi mengoptimalkan minat beli konsumen secara berkelanjutan.
From Systemic Theory to Causal Evidence: Process Tracing as a Methodological Bridge for Integrated Reality Theory (IRT) La Himmah il Princess Choris; M. Shoim
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 3 (2026): Edisi September 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i3.3134

Abstract

Integrated Reality Theory (IRT) provides a comprehensive systemic framework for analyzing development and organizational dynamics through five fundamental variables: Energy (E), Information (I), Entropy (S), Consciousness (C), and Evolution (ν). However, as a macro-level theory, IRT faces challenges in empirical operationalization, particularly in demonstrating and validating its proposed causal mechanisms. This study aims to develop a methodological framework that integrates process tracing as a bridge between IRT's systemic propositions and evidence-based causal inference. The research employs a qualitative conceptual approach based on an extensive literature review combined with methodological analysis using the Bayesian Process Tracing framework. The analytical procedure involves identifying the causal signature associated with each IRT mechanism and evaluating empirical evidence through four complementary inferential tests: straw-in-the-wind, hoop test, smoking gun, and doubly decisive test. The findings indicate that integrating IRT with process tracing produces a systematic causal diagnostic protocol consisting of five key stages: mechanism identification, empirical indicator specification, evidence classification according to inferential strength, Bayesian probability updating, and evidence-based policy formulation. Conceptually, the framework enables all five IRT variables to be operationalized into observable empirical indicators, thereby enhancing the theory's testability, falsifiability, and explanatory power. A typological illustration using the Indonesia Emas 2045 development agenda demonstrates that this integrated framework provides a more comprehensive explanation of causal relationships among development factors than conventional linear approaches. The study contributes to advancing IRT from a predominantly conceptual framework into an empirically testable scientific theory, offering a robust methodological foundation for future research in development studies, public policy, organizational analysis, and other complex social systems.
Strategi Transformasi Badan Usaha Milik Desa Berbasis Kinerja Dalam Penguatan Ekonomi Perdesaan Berkelanjutan Teguh Purmawanto
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 3 (2026): Edisi September 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i3.3148

Abstract

Although the number of Village Owned Enterprises (BUMDes) has increased significantly, their contribution to rural economic development remains limited because existing supervision emphasizes administrative compliance rather than organizational performance. This study aims to formulate a performance-based transformation strategy to strengthen the productivity, accountability, and sustainability of BUMDes. A qualitative policy analysis approach was employed by reviewing regulations, literature, and secondary data, complemented by the Urgency Seriousness Growth (USG) analysis, root cause analysis, and Bardach's policy evaluation framework. The findings reveal that the weak performance of BUMDes stems from three interrelated factors: the absence of a national performance based regulatory framework, fragmented performance information systems, and limited institutional capacity and managerial competence. The recommended policy option is a comprehensive systemic reform consisting of the implementation of a Key Performance Indicator (KPI) based governance framework, the development of the SIAB-DESA integrated performance information system, competency standardization for BUMDes managers, and performance-based incentive and disincentive mechanisms. These reforms are expected to shift BUMDes governance from an administrative compliance approach to results oriented management, enabling BUMDes to become professional, productive, and sustainable drivers of rural economic development.
Performance of Pradhan Mantri Fasal Bima Yojana (PMFBY) in Tamil Nadu, India during the Rabi Season: A Time-Series Analysis Arun Venkatesh D; Natarajamurthy P
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 3 (2026): Edisi September 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i3.3164

Abstract

The Pradhan Mantri Fasal Bima Yojana (PMFBY) is an agricultural risk-management programme that seeks to protect farmers financially against crop losses. This study assesses the performance of PMFBY in Tamil Nadu during the Rabi season from 2018 to 2025 using state-level administrative data. It considers farmer participation, insurance coverage, premium contributions, claim settlement and the distribution of applicants across social and farmer categories. Participation rose considerably until 2022, when the number of applicants reached 61.42 lakh, before falling in the following years. Non-loanee applicants remained the largest participant group throughout the period and accounted for 92.40 per cent of applicants in 2025. The insured area rose from 1,374.52 thousand hectares in 2018 to 1,541.43 thousand hectares in 2022, its highest level during the period, while the sum insured was highest in 2021 at ₹9,98,426.80 lakh. Premium contributions also reached their highest level in 2022 at ₹2,96,624.23 lakh and then fell markedly in the following years. Claim settlement showed substantial variation, with the claim ratio standing at 30.03 per cent in 2018 and 27.60 per cent in 2020 before falling to 2.08 per cent in 2025. Applicants were concentrated mainly in the OBC and General categories, while small farmers formed the largest group among the farmer categories. A paired sample t-test gave a p-value of 0.105, showing no statistically significant difference between total premium collected and total claims paid during the study period. PMFBY maintained substantial insurance coverage in Tamil Nadu, although participation, premium mobilisation and claim settlement varied considerably from year to year during the Rabi season.
Consumer Purchasing Behaviour towards Iron and Steel Materials: A Study of Individual Users in Tiruchirappalli Corporation, Tamil Nadu J. Abina; N. Rajalakshmi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 3 (2026): Edisi September 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i3.3175

Abstract

The iron and steel industry is closely connected with construction and infrastructure development, with individual users forming an important consumer segment. This study examines the purchasing behaviour, brand preferences and quality considerations of individual users of iron and steel materials in Tiruchirappalli Corporation, Tamil Nadu. Primary data were collected from 110 respondents through a structured questionnaire using simple random sampling. Frequency and percentage analysis were used to examine the demographic characteristics and purchasing practices of the respondents. The Chi-square Goodness-of-Fit Test was used to assess differences in brand preferences, while quality attributes were examined based on the level of consideration given by respondents. Residential use was the main purpose of purchasing iron and steel materials, reported by 95.5 per cent of respondents. Own information and advertisements were the most commonly used sources of information, reported by 96.4 per cent and 95.5 per cent of respondents, respectively, while 80.0 per cent relied on the internet. JINDAL was the most preferred company, followed by JSW, SAIL and VISA. The Chi-square test showed a statistically significant difference in brand preferences (χ² = 28.184, df = 9, p = 0.00089). Among the quality attributes, strength received the highest level of consideration, followed by durability and corrosion resistance. The findings show that product performance, access to information and brand positioning are relevant to understanding purchasing behaviour in the iron and steel market.

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