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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 251 Documents
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ANALISIS PENGARUH INOVASI PRODUK TERHADAP KEPUASAN KONSUMEN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING PADA PRODUK GULA PASIR SEBELAS (GUPALAS) PABRIK GULA SEMBORO PTP NUSANTARA XI (PERSERO) Putu Sukarmen; R. Andi Sularso; Deasy Wulandri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 12 No 2 (2013)
Publisher : Universitas Jember

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Abstract

This study aimed to examine the effect of product innovation on consumer satisfaction with a competitive advantage as an intervening variable in sugar products (Gupalas) at Sugar Factory Semboro PTP Nusantara XI (Persero). In this study there are three hypotheses, namely product innovation affect customer satisfaction, product innovation affect the competitive advantage and competitive advantage effect on customer satisfaction. Consumer research population is the end gupalas in Jember. By using a sampling technique Purpusive Sampling, obtained 173 respondents was conducted in January and February 2013. The analysis usedis Confirmatory Regression Analysis. Having proven valid and reliable and test the feasibility of the model that has been proven to be good. Then conducted confirmatory regression test with significance
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
ANALISIS BALANCED SCORECARD KINERJA PEMASARAN DEALER HONDA GARUDA JAYA MOTOR CABANG GENTENG BANYUWANGI Mohamad Dimyati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 1 (2012)
Publisher : Universitas Jember

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja pemasaran Dealer Honda Garuda Jaya Motor Cabang Genteng Banyuwangi dengan pendekatan Balanced Scorecard dalam empat perspektif yaitu keuangan, pelanggan, proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan. Penelitian ini merupakan penelitian deskriptif analitik. Populasi penelitian adalah seluruh pembeli sepeda motor pada Dealer Honda Garuda Jaya Motor Cabang Genteng Banyuwangi. Sampel penelitian terdiri dari sampel eksternal perusahaan yaitu pembeli sepeda motor Honda yang membeli atau mengunjungi dealer pada waktu penelitian dilaksanakan dan sampel internal perusahaan yaitu seluruh karyawan Dealer Honda Garuda Jaya Motor Cabang Genteng Banyuwangi. Tekhnik pengambilan sampel menggunakan purposive sampling untuk konsumen dengan jumlah 100 responden dan metode sensus untuk karyawan dengan jumlah 19 responden. Data yang dianalisis adalah data primer dan data sekunder. Model analisis data menggunakan Balanced Scorecard. Hasil analisis data menunjukkan bahwa kinerja pemasaran Dealer Honda Garuda Jaya Motor Cabang Genteng Banyuwangi dikategorikan sebagai dealer yang memiliki kategori baik. Kinerja dalam perspektif keuangan dalam keadaan baik. Perspektif pelanggan menggambarkan kepuasan konsumen yang baik. Perspektif proses bisnis internal menggambarkan keadaan yang cukup baik. Perspektif pembelajaran dan pertumbuhan masuk dalam kategori baik. Kata Kunci: Balanced Scorecard, Kinerja Pemasaran
PEMERIKSAAN PAJAK DAN PERANANNYA PADA KEPATUHAN WAJIB PAJAK DAN PETUGAS PAJAK Whedy Prasetyo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 2 (2011)
Publisher : Universitas Jember

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Abstract

Self assessment system is considered as effective, if the transparency and law enforcement are becoming essential issues. The law enforcement may be operated through the examination of tax. This examination represents an instrument to determine the compliance, formal or material, main goal of this examination is to investigate and to improve tax compliance. Taxpayers must realize that tax examination is not a form of threat, the understanding of tax regulation and voluntary compliance may reduce this sense of fear. Moreover, tax examination is such desirable assessment to acknowledge whether the tax obligation has been met appropriately and in punctual based on the tax regulations. The objective of this article is to provide knowledge to the taxpayers such that the process or procedure, and also the type, of examination, can be well understood. Taxpayers can able to deal with the tax examination by showing appropriately cooperative attitude and giving the availability or willingness to be examined and to provide the data or particulars required in the tax examination. Indeed, tax examination is an interaction between tax examiner and taxpayers. Some important things should also be discussed during tax examination such as open-case management, re-examination and reconciliation of tax in the audit finance report, and the review of death and tax. Keywords: Tax examination, self assessment, tax compliance, and law enforcement.
PENGARUHCORPORATE GOVERNANCE DAN PENGUNGKAPAN SUKARELAPADALIKUIDITAS SAHAM:STUDI EMPIRIS DI BEI Retno Yuni Nur Susilowati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 1 (2011)
Publisher : Universitas Jember

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Abstract

This research aims to get empirical evidences that there is influence of both corporate governance practices and voluntary disclosure on the firms’ stock liquidity. Samples used in this research are nonfinancial companies listed in the Indonesia Stock Exchange (IDX) that participated in the CGPI (corporate governance perception index) surveys in the periods 2003-2008 performed by IICG (the Indonesian Institute for Corporate Governance). The hypotheses are tested by using multiple regression analysis. The results indicate that corporate governance and voluntary disclosure have positive effects on stock liquidity. It means the better the corporate governance and voluntary disclosure practices, the higher the stock liquidity is. This matter generates conclusion that investors notice corporate governance and voluntary disclosure practices conducted by companies. Keywords: corporate governance, voluntary disclosure, stock liquidity
PENILAIAN EFEKTIVITAS HUMAN CAPITAL BALAI BESAR PENELITIAN DAN PENGEMBANGAN PASCA PANEN PERTANIAN MENGGUNAKAN THE HUMAN CAPITAL ASSESSMENT AND ACCOUNTABILITY FRAMEWORK (HCAAF) SURVEY INDICES Nur heni
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 1 (2015)
Publisher : Universitas Jember

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Abstract

Tujuan penelitian ini adalah untuk menilai Human Capital Management Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian (BB-Pascapanen) berdasarkan Leadership and Knowledge Management System, The Results-Oriented Performance Culture System, Talent Management System, dan Job Satisfaction System dalam mencapai visi, misi, dan tujuan BB-Pascapanen. Metodologi penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan kuesioner HCAAF Survey Indices yang dibagikan pada bulan April sampai dengan bulan Juni 2015 kepada seluruh Pegawai Negeri Sipil (PNS) BB-Pascapanen. Hasil dari penelitian ini adalah Human Capital Management Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian (BB-Pascapanen) berdasarkan The Human Capital Assessment And Accountability Framework (HCAAF) sangat efektif (kategori kuat) dalam mendukung pencapaian visi, misi, dan tujuan BB-Pascapanen.
PERANAN TEKNOLOGI INFORMASI DALAM AUDIT Ika Rochmawati Oktavia
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 2 (2015)
Publisher : Universitas Jember

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Abstract

Information technology has changed the business transaction, recording dan business process. When most financial information exist in electronic form, auditors should consider audit procedures. In the other hand, the use of information technology can be used to improve the audit techniques and tools. The information technology also can help auditor increase their productivity, as well as that of the audit function. Generalized audit software is the tool use by auditors to automate various audit tasks. This method is rarely used by auditors because they have to examine the whole data. It will takes more time and more money. When accounting and electronic data interchange popularizing, the computerized audit tools are becoming more necessary. With electronic data interchange, an entity and it’s customers or suppliers use communication links to transact business electronically, but some electronic evidence may exist for only a short time and be irretrievable after a specified period if files are changed and backup files do not exist. Thus, auditors should consider the time during which information exists or is available in determining the nature, timing and extent of their substantive tests and applicable tests of controls.
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
PENGARUH LABA BERSIH, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang listed di Bursa Efek Indonesia) Nindi Septia One Dhira; Novi Wulandari; Nining Ika Wahyuni
Jurnal Ekonomi Akuntansi dan Manajemen Vol 13 No 2 (2014)
Publisher : Universitas Jember

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Abstract

This study aimed to analyze the effect of Net Income, Cash Flow from Operations, and The Size Of The Company To Dividend Policy of manufacturing company listed in Indonesia Stock Exchange (IDX ). Data used in this study is a secondary data from annual financial reports of thirtyseven companies during the four years from 2006-2009. The independent variables are Net Income , Operating Cash Flow, and The Size Of The Company, while the dependent variable is Dividend Policy proxied by the dividend yield. Samples of this research determined using purposive sampling method. To analyze the effect of independent variables to dependent variable, the reseachers use regretion analysis. The test results shows that The Net Income, Operating Cash Flow, And The Size Of The Company Partially Influence The Dividend Policy.
PENGARUH KOMUNIKASI, MOTIVASI DAN ETOS KERJA TERHADAP KINERJA PEGAWAI KOORDINATOR UNIT PELAKSANA TEKNIS DINAS PENDAPATAN PROVINSI JAWA TIMUR DI PROBOLINGGO Sri Hastuti; R. Andi Sularso; Siti Komariyah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 12 No 2 (2013)
Publisher : Universitas Jember

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Abstract

This study was built with the aim to determine the relationship between communication patterns, with a work ethic as an intervening variable, communication on performance. Similarly, the relationship between the motivation to employee performance, motivation towards work ethic adan performance to performance. The study was conducted at the office of the Technical Unit Coordinator Department of Revenue in Probolinggo, East Java Province. As the sample is all employees in the institution totaling 150 respondents. The model used is a Structural Equation Model. Results of the study concluded that: (1) Communication Skills significant effect on work ethic. (2) Motivation employee owned significant effect on work ethic. (3) Work ethic significant effect on employee performance. (4) Communication significant effect on performance, and (5) Motivation significant effect on performance. Keywords : Communication, Motivation, Work ethic and employee performance

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