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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 6 Documents
 1 
Search results for , issue "Vol 20 No 1 (2021)" : 6 Documents clear
Pengujian Kembali Volatilitas Kebijakan Trilemma Terhadap Variabel Makroekonomi di Indonesia Moch. Syamsudin
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.18880

Abstract

The trilemma policy is a hypothesis stating a Mundell-Fleming macroeconomic development framework in which there is a state that cannot simultaneously choose three policies because it must sacrifice one policy so that the realization of policies that leads to economic stability is desired. The research aims to see the effect of the policy volatility on macroeconomic variables in Indonesia. The method used is the vector error correction model (VECM). The results show that the volatility of the trilemma policy adopted by Indonesia in the short and long term Affects the rate of economic growth and inflation. Economic shocks and uncertainties in the world economy externally affect macroeconomic variables. Viewing the results of forecasting for the trilemma policy and macroeconomic variables show that the inflation rate is so high and the level of economic openness is very low. This result recommends that there is a need for harmonization of policies undertaken by Bank Indonesia as the monetary authority and the government as a fiscal authority so as to achieve the level of financial stability that impacts on economic stability. Keywords: Trilemma Policy, Macroeconomics, Vector Error Correction Model (VECM), Forecasting
The Effect of Managerial Skills, Education Level, and the Role of Village Consultative Body toward the Performance of Village Head Nurul Afifah; Dian Anita Nuswantara
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.24107

Abstract

Researchers choose to research in Kabupaten Bojonegoro, because there were cases of misappropriation of village funds by the village head and there were cases of villages budget reporting to the head of local government. This study aims to look at the factors that can improve the performance of village heads in village finances. There are three independent variables tested, namely managerial ability, level of education, and the role of the Village Consultative Body (BPD), while the dependent variable in this study is the performance of village financial management. This study took a setting in Kabupaten Bojonegoro by taking a sample of village heads in 6 (six) sub-districts that received the largest village funds. The type of data used in this study is primary data collected through distributing questionnaires to respondents. The distribution of the questionnaire was carried out by meet the village head directly at the village head’s office, attend the village head forum, and send the questionnaire link via Whatsapp media. They are 150 samples collected through the purposive sampling technique. The data analysis technique used multiple linear regression with the SPSS 23 application program. The test results showed that the managerial ability and the role of the BPD had a significant effect on the village head's performance, while the level of education did not affect the performance of the village head. Keywords: Managerial skills, Level of education, The role of BPD, Performance, Head of village
Early Warning System: Solusi Klaim Negatif Rumah Sakit Program Jaminan Kesehatan Nasional Yuki Firmanto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.19303

Abstract

Hospital bills that are greater than the INA CBGs rate results in losses being charged to the hospital so that it hinders thefulfillment of hospital operational needs. The purpose of this study was to provide an overview of the SIMRS development process by implementing the concept of an early warning system in mitigating BPJS negative claims experienced by RSUD X. The study was conducted at the X Regional General Hospital (RSUD) in Probolinggo. The case study approach was adopted using the data analysis model Framework for the application of systems thinking (FAST). Analysis of the data obtained shows that the existence of BPJS claim information for each patient that can be known in real-time will help mitigate negative claims so as to reduce the risk of loss to the hospital. Referring to this, the resulting output in the form of an early warning system concept was developed using a direct warning model to users with the output of patient billing information. This development can support hospital operations to be effective and efficient. Keywords: BPJS claims, Early Warning System, Framework for the Application of System Thinking
Tinjauan Perpajakan atas Transaksi Pemanfaatan Musik pada Lembaga Manajemen Kolektif Fafa Zawawi; Budiasih Widiastuti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.19629

Abstract

Music is a work of intellectual property and art that can become a national potential that must be protected. As technology develops, bush communities are close to music in their daily lives for entertainment, industry, commercial and education. And also makes music or songs more quickly known in the ears of listeners thereby increasing its utilization. The creator or owner of the right to use the music has the right attached to it to get compensation for the use of copyright and / or related rights or commonly known as royalties. The creator or right owner must be a member of the Collective Management Institute (LMK) to be able to obtain economic rights in the form of royalties so that only LMK, the representative of the creator or right owner, collect and distribute royalties. LMK as a non-profit entity receives income in the form of fees or commissions for the total income received from the beneficiaries. Of course, income from the use of music has been deducted by income tax article 23 and can be used as a tax credit with annual income tax payable. The question arises as to who exactly the income is attributed to and who is entitled to the tax credit, as well as how the taxation aspects of the distribution of royalties to the creator or right holder so that in an effort to support effective tax administration and on the basis of justice. Keywords: Royalty Income Tax, Collective Management Institute, Music Utilization
Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation Niken Savitri Primasari; Mohammad Ghofirin
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.21854

Abstract

Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility. Keywords: Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatility
Investasi Syariah dan Pertumbuhan Ekonomi: Optimasi Peran Sukuk Sebagai Penunjang Pembangunan Ekonomi Nasional Reza Henning Wijaya
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.21325

Abstract

Massive movement of sharia things in the world, it given impact to all of countries, no exception Indonesia. This descriptive research aims to depict sharia investement especially sukuk able to contribute in national economy development. This research method is qualitative with library research. Sukuk able to cover deficit Indonesia APBN to support infrastructure developing, built labor insentive, and developing region potency. But Indonesia still needs some regulations and policies to optimize role of sukuk in national economy development itself. Keywords: Sukuk, National Economy Development, APBN.

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