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JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 12, No 1 (2013)" : 6 Documents clear
VARIABEL PENENTU DALAM KEPUTUSAN MEMILIH TABUNGAN MUDHARABAH PADA BANK SYARIAH MANDIRI CABANG JEMBER Roziq, Ahmad; Diptyanti, Rinanda Fitri
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

Jenis bank di Indonesia dibedakan menjadi dua yaitu bank syariah dengan sistem bagi hasil dan bank konvensional dengan sistem bunga. Pertumbuhan perbankan syariah akan dihadapkan pada persaingan guna meningkatkan pendapatannya, salah satu caranya adalah dengan meningkatkan penghimpunan dana dari masyarakat berupa tabungan mudharabah. Identifikasi faktor-faktor yang menyebabkan seseorang memutuskan untuk memilih dan tidak memilih menjadi nasabah sebuah bank sangat diperlukan guna menarik dan mempertahankan nasabah dan calon nasabahnya. Penelitian ini bertujuan untuk mengetahui apakah tingkat kepercayaan, pengembalian hasil, kesesuaian hukum syariah dan promosi berpengaruh dalam membedakan keputusan nasabah dan non-nasabah dalam memilih dan tidak memilih tabungan mudharabah dengan menggunakan analisis diskriminan. Hasil penelitian menunjukkan bahwa tingkat kepercayaan, pengembalian hasil, kesesuaian hukum syariah dan promosi berpengaruh signifikan dalam membedakan nasabah dan nonnasabah dalam memilih dan tidak memilih tabungan mudharabah.
BUY BACK SAHAM SEBAGAI SEBUAH ALTERNATIF KEBIJAKAN Mufidah, Ana
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

Buy back saham atau pembelian kembali saham adalah pembelian kembali saham-saham yang telah diterbitkan oleh suatu perusahaan dan dimiliki oleh perseroan untuk jangka waktu tertentu yaitu maksimum selama 3 tahun. Buy back saham merupakan bentuk tanggung jawab dari perseroan yang dilakukan oleh perseroan dengan tujuan untuk memberikan perlindungan atas modal dan kekayaan perseroan. Meningkatnya jumlah perusahaan yang melaksanakan pembelian kembali saham serta keuntungan yang diperoleh dari pelaksanaan tindakan terebut menunjukkan bahwa pembelian kembali saham merupakan salah satu kebijakan yang perlu diperhatikan oleh perusahaan yang ingin meningkatkan harga saham serta ingin memperoleh keuntungan yang lainnya. Kebijakan pembelian kembali saham oleh perusahaan penting untuk dipertimbangkan terutama untuk perusahaan yang memiliki arus kas bebas (free cash flow) yang tersedia untuk didistribusikan kepada para investor setelah perusahaan melakukan investasi-investasi dalam aset-aset tetap dan modal kerja yang penting untuk kelangsungan operasi perusahaan. Kata kunci:Buy Back Saham, Free Cash Flow
ANALISIS PENGARUH FAKTOR INTERNAL EMITEN TERHADAP BAGI HASIL INVESTOR PADA OBLIGASI SYARIAH MUDHARABAH DI INDONESIA Rahayu, Sri; Fadah, Isti; Puspitasari, Novi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

This study aims to analyze the influence of internal factors of emitens that affect the investors profit-sharing to the mudharabah islamic bond in Indonesia. This study used an independent variable in the form of internal factors (debt ratio, current ratio, ROA and ROE) and the dependent variable in the form of profit-sharing mudharabah islamic bond investors. This research is using multiple linear regression analysis and using purposive sampling as the sampling method. The results showed that significantly affect the variable debt ratio (X1), current ratio (X2), ROA (X3) and ROE (X4) simultaneously to the profit-sharing mudharabah islamic bond investors. Partially, variable followed by current ratio, ROA, and ROE which significantly affect the results of profit-sharing mudharabah islamic bond investors in Indonesia. Keywords: Mudharabah Islamic bond of profit-sharing, financial ratios, purposive sampling and multiple linier regression analysis.
PENGARUH CITRA, KUALITAS LAYANAN DAN KEPUASAN TERHADAP LOYALITAS PASIEN DI POLIKLINIK EKSEKUTIF RUMAH SAKIT DAERAH dr. SOEBANDI KABUPATEN JEMBER Hidajahningtyas, Nurullah; Sularso, R. Andi; Suroso, Imam
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

The studyaimedto examine the effect of brand image of dr Soebandi executive polyclinic, service quality and satisfaction to patient loyalty. There were six hypotheses were tested with path analysis using partial least squares instrument. Data were collected using a questionnaire. The results showed that first, second, third, and five hypotheses were received. Brand image influenced service quality and patient satisfaction. Analysis of direct and indirect effects indicated that the quality of service and patient satisfaction were intervening variables in the relationship with the brand image of an executive polyclinic to patient loyalty. Another hypothesis were rejected. Service quality andsatisfaction were an important mediator in the relationship between brand image and loyalty. These findings implied that the quality and satisfaction wereintervening variables to patient loyalty. Brand image played an important role in changing service quality and patient satisfaction. It would lead to better patient loyalty are higher as well. Key words: brand image, service quality, satisfaction, patient loyalty
PENGARUH CSR DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR di BEI ) Wardhani, Rulyanti Susi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

CSR issue influences the corporate business performance, so that the corporate is demanded to be responsive.The aims of the research are to perceive: (1) the influence of CSR disclosure to firm value, (2) the influence of CSR disclosure to the firm value with financial performance as intervening variable. The research took 32 manufacturing companies listed on Indonesia Stock Exchange from 2007 to 2009 for the population by purposive judgement sampling. Data was collected by content analysis and documentation method with the observation period during 3 years. The analysis method used path analysis with SPSS 17 version. The results show that CSR disclosure does not influence the firm value directly, and the firm value with financial performance as variable intervening does not either. Keywords: CSR Disclosure, Firm Value, Financial Performance.
PENERAPAN SAK-ETAP PADA ENTITAS KOPERASI (Studi Kasus Pada KUD Tri Karsa Jaya Kec. Bangsalsari Kab. Jember) Yulinartati, Yulinartati
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

Financial reportis a report that shows the financial position consisting of revenues, expenses, assets, capital, and debt in a given period as a result of the transactions. Th financial statements should reflect the purpose cooperative of cooperatives, the balance of the calculation must be clearly informed cooperative activities with its members, because it is the income of members is presented separately f rom income derived from non - member transactions. Presentation was more reflective of that cooperative effort is more concerned with the transaction or service to the members of the non -members. Financial statements are the KUD "Tri Karsa Jaya" consisting of the balance sheet and the balance of the report. At the balance sheet of financial statements provide information about the assets, liabilities, and equity. Presentation of financial statements KUD " Tri Karsa Jaya" is not in accordance with GAAP on the accounting co-ETAP, because KUD "Tri Karsa Jaya" has not made ​​ a cash flow statement, statement of changes in equity, and notes to the financial statements. Keywords: Financial Statements, Income Statements, Cooperative

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