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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 5 Documents
 1 
Search results for , issue "Vol 20 No 2 (2021)" : 5 Documents clear
Pengaruh Perkembangan Usaha Mikro Kecil dan Menengah Terhadap Pertumbuhan Ekonomi di ASEAN 4 Yusrin Fauziah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.25283

Abstract

ASEAN is an organization in the Southeast Asian region which has ten member countries. Among the ten ASEAN member countries, there are four countries that have the same characteristics, namely Indonesia, Malaysia, the Philippines and Thailand. The four countries are developing countries with low to medium income, where the economy is supported by Micro, Small and Medium Enterprises (MSMEs). This study aims to see the effect of the number of workers, the value of exports and the value of MSME capital loans on economic growth in ASEAN 4. The MSMEs studied are MSMEs in four ASEAN countries (Indonesia, Malaysia, the Philippines and Thailand) since 2009-2018. The analytical tool used is multiple linear regression using panel data by performing statistical tests (F test, t test and R2 test) and classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). Data analysis shows that the number of workers and the value of MSME capital loans have a positive and significant effect on economic growth in ASEAN 4. Meanwhile, the export value of MSMEs has a positive but not significant effect on economic growth in ASEAN 4. Keywords: MSMEs, Employment, Exports, Capital Loans and Economic Growth.
Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah Nuril Firdaus; Rohmawati Kusumaningtias
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.24273

Abstract

Effective and efficient zakat management requires the support of a good accounting information system. To improve the effectiveness and efficiency in ZIS management, an integrated information system is needed that helps in documenting ZIS collection and distribution activities and is easy to understand by system users. So that with the integrated accounting information system between divisions can improve the performance, accountability, and transparency of financial statements. This research aims to design an accounting information system at LAZIS Nurul Falah. The Research method uses a case study approach. The data in the study were obtained through interviews with LAZIS Nurul Falah administrators who are directly related to research objects, observations, and documentation. Design an accounting information system using context diagrams, data flow diagrams, and flowcharts. The design of an integrated accounting information system using a client-server can improve the performance of administrators in managing data, accessing data, and speeding up the financial management process. Keywords: Accounting Information System, Shari’ah Accounting, ZIS
Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan Inanda Shinta Anugrahani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.25466

Abstract

The business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19. Keywords: Efficiency, Disclosure, Intellectual Capital
Competitive Intelligence and Resilience of Small Medium Enterprises (SMEs) in Developing Economies Ngboawaji Daniel Nte; Nduka Kenneth Omede
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.26653

Abstract

Small and Medium Enterprises SMEs hold the key to economic progress and development in developing economies including Nigeria. This study therefore examined the effect of competitive intelligence on the survival of SMEs in Benin City, Edo State, Nigeria. To achieve these objectives three hypotheses were formulated to establish whether or not there is a relationship existing between the two intervening variable i.e. competitive intelligence and the survival of SMEs in Benin City, Edo State and by extension Nigeria. Survey research design was adopted, while data were obtained from structured questionnaire and analyzed using Pearson’s product-moment coefficient of correlation. From the analysis, the results indicated that there is an existing relationship between the variables. Based on the findings it was concluded that for SMEs to survive and expand its market frontiers in the face of the escalating competition in the business environment, there is the need to take a holistic view of their strategies and offer innovative products that can provide customers with valued and satisfying benefits better than the ones offered by competitors and engaging in superior marketing strategies to enhance performance and productivity. The study recommended among others that SMEs should identify and prune down unwarranted business expenses without necessarily impacting negatively on the operations of the firm. Keywords: Innovative Products, Performance, Productivity, Satisfying Benefits, SMEs, Survival.
Analisis Aglomerasi Pada Koridor Ekonomi di Indonesia Firnanda Melia Eriandy
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.25775

Abstract

Economic development that tends to be centered on developed regions causes a spatial concentration of economic activity. One of the efforts to build growth centers in each corridor, the Master Plan for the Acceleration of Expansion of Indonesian Economic Development (MP3EI) divides Indonesia into six economic development corridors. The purpose of this study is to determine the level of economic agglomeration in each economic corridor in Indonesia, and to analyze the determinants of economic agglomeration in these corridors. This type of research data uses secondary data consisting of time series data for 2010-2019 and cross section data of six economic corridors in Indonesia. Data analysis using Herfindahl-Hirschman Index and Panel Data Regression. The results of this study are that the regional government budget has a significant and positive effect on economic agglomeration in economic corridors in Indonesia. The number of workers has a significant and negative relationship to economic agglomeration. Meanwhile, investment does not have a significant positive effect on economic agglomeration in economic corridors in Indonesia. Keywords: Economic Agglomeration, Regional Government Budget, Investment, Herfindahl-Hirschman Index, Panel Data Regression.

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