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INDONESIA
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 7 Documents
 1 
Search results for , issue "Vol 15 No 1 (2016)" : 7 Documents clear
Pengaruh Sosialisasi Perpajakan dan Ekstensifikasi Pajak terhadap Penerimaan Pajak Penghasilan Orang Pribadi suyanto suyanto; Kiftia Yahya
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2407

Abstract

This research aims to test the tax socialization on tax revenues. This research also aims to The tax extension on tax revenues. This research was conducted at the tax office pratama Wonosari.This research was conducted using saturated sample with a sample of 65 respondents sample that may be analyzed about 63 questionnaire. The analysis data method of this research was multiple linear regression. This research was quantitative. The data used in this study are primary data. Based on the results of the analysis indicate that the variable tax socialization and variable tax extension simultaneously and partially on tax revenues individual taxpayers. The predictive ability of the independent variable on the dependent variable showed independent variables were able to explain the dependent variable variation of 43.8% and the rest was explained by other variables. Keywords: the tax socialozation, the tax extension, and tax revenues
Analisis Faktor Konfirmatori Peubah Laten Anteseden sebagai Instrumen Penting untuk Peningkatan Kinerja Pemasaran Cerutu Jember Bagus Yudhia Kurniawan
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2534

Abstract

Jember Regency expanses of land and the production of Besuki Na Oogst (BNO) tobacco, which tends to increase every year, but this is not matched by an increase in purchases of BNO tobacco by companies or exporters. The phenomenon of the increase in hectarage and production of BNO tobacco, is not offset by the purchase of BNO tobacco products (a decline in BNO tobacco purchases) will obviously reduce the volume of sales and lower the growth rate of Jember’s cigar sales. The purpose of this study was to determine the relationship of each indicator with variable of creativity and innovation as antecedent variables which is an important instrument to improve marketing performance, with the method of maximum likelihood estimation (MLE) to estimate the model parameters. The analysis technique used in this study is a confirmatory factor analysis (CFA), a multivariate analysis method that can be used to test or confirm whether the measurement model that is built was accordance with hypothesized. The results showed that the perception of respondent research on creativity, innovation, and marketing performance of Bobin PTPN X industrial units is good. Most powerful indicator as a measure of creativity variable is motivation, while the weakest as a measure of creativity variable is a newness of the strategy. Most powerful indicator as a measure of innovation variable is the product innovation, while the weakest as a measure of innovation variable is the level of investment in innovation. Most powerful indicator as a measure marketing performance variable is customer growth rate, while the weakest as a measure marketing performance variable is sales growth rate. Keywords : Confirmatory Factor Analysis, Antecedents Latent Variables, Marketing Performance, Jember’s Cigar
Pengaruh Mekanisme Corporate Governance terhadap Kualitas Pelaporan Keuangan pada Perusahaan Non Keuangan Terdaftar di BEI ulfah setia iswara
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2440

Abstract

ABSTRACT Financial reporting is important for interested parties because it includes financial information and other specific information that may influence decision- making. Efforts in presenting quality financial reporting to be a challenge for companies because of the increasing number of cases of manipulation of financial statements. Corporate governance mechanism has an important role to support the achievement of financial reporting quality. The purpose of this study was to examine and obtain empirical evidence of the influence of corporate governance mechanisms on the quality of financial reporting. This research is quantitative. The sample used in this study is a non- financial companies listed on the Indonesia Stock Exchange during the period from 2009 until 2013 amounted to 660 companies. Analysis of the data used in this study is multiple regression analysis. The results showed that the proportion of independent board, managerial ownership and institutional ownership has proved a significant effect on the quality of financial reporting. Age of the company, type of industry, quality audit, leverage, liquidity and growth as control variables proved to have a significant effect on the quality of financial reporting. Keywords: corporate governance, the proportion of independent board, managerial ownership, institutional ownership, the quality of financial reporting
Model Pemberdayaan Ekonomi Mustahiq Melalui Zakat Achmad Syaiful Hidayat Anwar
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2325

Abstract

The aim of this research is to test and completing the model of Mustahiq Economic Empowerment by Zakat Utilizing. The research activities consist of simulation and completing of model. Data collecting method that used were interview and focus group discussion with the mustahiq. Based on the analysis results can be conclude that mustahiq agree and support concern with the mustahiq empowerment model. Mustahiq expect by the implementation of empowerment model will be able to increase mustahiq’s welfare by main indicator is the canging of social status from mustahiq to muzakki. In addition, mustahiq suggest a partnership program between BAZ and LAZ management, government, and entrepreneurs for training dan education concern with business management. Key Words: Empowerment, Economic, Mustahiq, Zakat
Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir Sebagai Akuntan Publik Tri Kusno Widi Asmoro; Anita Wijayanti; Suhendro Suhendro
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2337

Abstract

Abstract The purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, colleger, public accounting
Efektivitas Sistem Informasi Penganggaran terhadap Pencapaian Kinerja Teguh Trisugiarto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.1900

Abstract

The purpose of this study is to identify effectiveness implementation of performance-based budgeting system and performance achievements. The concept of budgeting is based on the logic models that find the relationship between inputs, processes, outputs and outcomes also customer oriented (external perspective). This study uses literature study and compare with other studied. From this studied, the results then compared with the provisions and the purpose of performance achievement. The result shows that the performance-based budgeting system can applied and support in achieving the vision and mission as well as the effect on performance. But the performance measurement only on budget absorption. Moreover there are inconsistencies when use performance indicators.
Kompetensi SDM dan Pengaruhnya terhadap Kinerja Karyawan Bagian Akuntansi KSP di Kabupaten Jepara Fatchur Rohman
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.1796

Abstract

Koperasi sampai saat ini masih dihadapkan pada permasalahan rendahnya kualitas sumber daya manusia (SDM) dan terbatasnya sumber dana yang dimiliki dalam melaksanakan kegiatan usahanya. SDM yang rendah berakibat pada kinerja koperasi itu sendiri yang biasanya dilihat dari beberapa faktor diantarannya dari kesehatan koperasi. Permasalahan dalam penelitian ini adalah apakah knowledge, skill dan ability berpengaruh terhadap kinerja karyawan bagian akuntansi, dan variable apa yang paling dominan berpengaruh. Sedangkan tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi (knowledge, skill dan ability) terhadap kinerja karyawan bagian akuntansi, dan menganalisis variable yang paling dominan berpengaruh terhadap kinerja. Pendekatan penelitian adalah kuantitaif dengan menggunakan data yang diambil dari hasil kuesioner yang diberikan kepada 36 karyawan KSP di Kabupaten Jepara. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari kompetensi sumberdaya manusia terhadap kinerja karyawan bagian akuntansi. Hasil penelitian menunjukkan bahwa knowledge mempengaruhi kinerja karyawan secara signifikan, skill mempengaruhi kinerja karyawan secara signifikan, ability mempengaruhi kinerja karyawan secara signifikan dan variable skill merupakan variable yang mempengaruhi paling dominan. Ini membuktikan bahwa kinerja karyawan bagian akuntansi KSP Di Kabupaten Jepara sangat dipengaruhi oleh kompetensi karyawan tersebut terutama skill.

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