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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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PERANAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI UPAYA PEMBERDAYAAN MASYARAKAT UNTUK MENGURANGI KEMISKINAN Deasy Wulandari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 2 (2012)
Publisher : Universitas Jember

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Abstract

Penyebab kemiskinan yang terjadi di Indonesia diantaranya karena tingkat pendidikan yang rendah, tingginya pengangguran dan masalah sosial lain. Perusahaan sebagai sebuah organisasi yang berada di lingkungan masyarakat mempunyai peranan yang sangat penting dalam membantu mengurangi masalah kemiskinan ini. Salah satu program yang pada saat ini dapat dilakukan oleh perusahaan dan sangat gencar dilakukan adalah program Corporate Social Responsibility (CSR). Program Corporate Social Responsibility (CSR) ini merupakan usaha yang harus dilakukan oleh perusahaan sebagai bentuk tanggung jawab perusahaan untuk memberdayakan dan meningkatkan lingkungan sosialnya. Lingkungan sosial disini merupakan lingkungan makro dan mikro baik dari sisi internal maupun eksternal. Program ini bukan hanya bermanfaat bagi masyarakat di sekitar lingkungan sosial perusahaan saja tetapi pihak perusahaan sebagai penyelenggara CSR sendiri dalam jangka panjang akan mendapatkan persepsi (citra) yang baik dari lingkungan sosialnya sehingga pelanggan akan berusaha untuk turut mempromosikan perusahaan (termasuk di dalamnya adalah produk yang ditawarkan oleh perusahaan) yang pada akhirnya akan mewujudkan konsep pemasaran holistik pada perusahaan. Kata Kunci: Corporate Social Responsibilty, kemiskinan, citra, pemasaran holistik.
RASIO–RASIO YANG MEMBEDAKAN (DISCRIMINATOR) KINERJA KEUANGANleverage multiplierANTARA KELOMPOK PERBANKAN SYARIAH DAN KELOMPOK PERBANKAN KONVENSIONALDI INDONESIA Lely Ana Ferawati Ekaningsih; Ahmad Roziq
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 1 (2012)
Publisher : Universitas Jember

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Abstract

Tujuan Penelitian ini adalah untuk menguji kemampuan yang dimiliki oleh rasio–rasio keuangan yang terdiri CR, QR, LDR, CAR, DRR, GPM, NPM, ROA, ROE, LM, AU dalam membedakan (discriminator) kinerja keuangan antara kelompok perbankan syariah dan kelompok perbankan konvensional, serta untuk menganalisis penilaian kinerja keuangan perbankan yang paling baik antara kelompok perbankan syariah dan kelompok perbankan konvensional. Hasil penelitian menyimpulkan bahwa dari 11 (sebelas) rasio keuangan yang dianalisis terdapat 5 (lima) rasio keuangan yang memiliki kemampuan membedakan (discriminator) secara signifikan antara kelompok perbankan syariah dan kelompok perbankan konvensional. Rasio-rasio tersebut antara lain: CR, GPM, ROE, NPM dan AU. Sedangkan 6 (enam) rasio keuangan yang lain tidak memiliki kemampuan membedakan (bukan discriminator) yang signifikan antara kelompok perbankan syariah dan kelompok perbankan konvensional yang diantaranya adalah: QR, L/FDR, CAR, DRR, ROA, dan LM. Berdasarkan perbandingan score diskriminan dapat disimpulkan kinerja keuangan perbankan syariah lebih baik daripada kinerja keuangan perbankan konvensional Kata Kunci: Bank Syariah, Bank Konvensional, Rasio-rasio Keuangan.
POLA PENGEMBANGAN AGROINDUSTRI YANG BERDAYA SAING (Studi Kasus Kabupaten Malang) Fajar Wahyu Prianto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 2 (2011)
Publisher : Universitas Jember

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This paper searchs the patternof agricultural competitivenessand its important variables that may influence on agroindustrial growth. Agriculture sector need to developed by industrialization that based on sectoral and spatial competitiveness. The competitiveness can reflected by natural capacity, and industrial efficiency that taken by economic of scale and agglomeration benefits. So, clusterization and industrial linkage will affect to increasing of agroindustrial competitiveness. By using location-quotient index, dynamic shift-share, principle component anaylisis, and cluster analysis, the result shows that most of farm and dairy products has competitiveness. They need an incentive instruments that can provide all of agroindustrial growth. Keywords: agricultural, dynamic shift-share, principle component anaylisis, and cluster analysis.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Risiko Perbankan terhadap Perekayasaan Laba Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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This study was aimed to analyze the influence of firm size, profitability dan company risk towards account manipulationon bankin Indonesia. This study was performed using field research. Data were collected from Indonesian Bank Directories. Sample in this study is 25 banksfrom 2000-2006 and is derived using some criteria. This study used linier regression technique.The result showed that risk of firm influenced income smoothing practices. The findings refused second hypothesis. The study contributed to the literature in that higher risk of bank drive to increase the account manipulation tendency. Key words: income smoothing, firm size, profitability, risk of the firm
PENTINGNYA KOMUNIKSI ORGANISASI, MOTIVASI KERJA DAN KOMPENSASI UNTUK MENINGKATKAN KINERJA GURU Dedy Kusumah Wijaya; Anik Herminingsih
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 1 (2015)
Publisher : Universitas Jember

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The success of teachers in performing their duties also mean the institution's success in education. The purpose of this study was to determine the effect of organizational communication, work motivation, compensation on the performance of teachers. This research was explanatory quantitative research method using correlation and regression model. This research at SMA Yuppentek 1 Tangerang involved 69 teachers as respondents.The results showed that organizational communication, motivation and compensation partially and simultaneously have significant effects on the performance of teachers. This research supported the previos reseraches. Keywords: Organizational communication, work motivation, compensation, teacher performance.
PENGARUH KEPEMIMPINAN, KEDISIPLINAN DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS MELALUI KINERJA KARYAWAN (Studi Empiris Pada Perusahaan Daerah Perkebunan (PDP) Kabupaten Jember) Halil Halil; Bagus P. Yudhia K; Tanti Kustiari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 2 (2015)
Publisher : Universitas Jember

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ABSTRACT Halil1, Bagus P. Yudhia K.2, Tanti Kustiari2 1 Mahasiswa Program Studi Agribisnis Program Pascasarjana Magister Terapan Politeknik Negeri Jember. 2 Dosen Pascasarjana Magister Terapan Politeknik Negeri Jember. Alamat: Jl. Mastrip, Jawa Timur 68101, Indonesia +62 331 333352   There were many issues of human resources management at the Perusahaan Daerah Perkebunan (PDP) Jember. While the competition just makes it more difficult especially increase competitiveness. The purpose of this study was to determine the effect of leadership, discipline and motivation on employee performance, and determine the effect of leadership, discipline, motivation and performance of employee productivity. This study uses a confirmatory approach and PDP Jember as an object of research. Data were analyzed using path analysis. The results showed that the leadership, discipline and motivation significantly influence employee performance and leadership, discipline, motivation and employee performance significantly influence employee productivity.     Keywords: Leadership, Discipline, Motivation, Performance, Productivity, PDP Kab. Jember, Path Analysis.
PENGARUH PROGRAM SERTIFIKASI PERIODE 2009/2011 TERHADAP PENINGKATAN KINERJA GURU DAN MUTU PENDIDIKAN PADA TINGKAT SEKOLAH MENENGAH KEJURUAN NEGERI (SMKN) DI KOTA JEMBER TAHUN AJARAN 2012/2013 Ruliyanti Kusumawardani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 13 No 1 (2014)
Publisher : Universitas Jember

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Research on "The Effect of Certification Program Period 2009/2011 Against Teacher Performance Improvement and Quality Education At Level Vocational High School (SMK) in Jember city in Academic Year 2012/2013".The purpose of this study is 1. For to test and analyze the effect of teacher certification program period 2009/2011 to increase teacher performance level Vocational High School (SMK) in Jember City school year 2012/2013. 2. To examine and analyze the effect of the certification program period 2009/2011 on educational quality level Vocational High School (SMK) in Jember City school year 2012/2013. 3. To determine and analyze the effect on educational quality teacher performance level Vocational High School (SMK) in Jember City school year 2012/2013. Populations are teacher subject areas PNS National Final Examination (UAN) consisting of Indonesian studies, study Mathematics, English studies at five vocational high schools in the city of Jember who has received benefits or a professional certification program that has escaped the period 2009/2011. Number of certified teachers as much as 137 people. Techniques or sampling method used is proportional sampling design in this study is included in the explanatory describes the relationship between two or more variables. The results showed that certification has a significant positive effect on the performance and quality of education. This is evident from the results of the analysis, the higher the teacher pemahan objectives, concepts, and maanfaat teacher certification, then diaharapkan increasing teacher performance that will have an impact on the quality of education. Keywords: Certification, Performance Teacher, Quality of Education
ANALISIS KELAYAKAN FINANSIAL DAN LINGKUNGAN INDUSTRI TERHADAP PEMBANGUNAN SARANA RETEST, REPAIR DAN REPAINT TABUNG GAS LPG 3KG (STUDI KASUS PT MK TABANAN, BALI) Slamet Sucahyo Utomo; Isti Fadah; Novi Puspitasari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 13 No 1 (2014)
Publisher : Universitas Jember

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Abstract

High level of confidence required in an investment planning. This is an important according to the accuracy of the strategic policy choices before an investment project to be executed. Appropriate recommendations are derived from the financial assessment (quantitative) and non-financial (qualitative) are expected to provide appropriate recommendations to the investment plan. This study was conducted to determine the feasibility of construction of infrastructure investment retest, repair and repaint 3kg LPG gas cylinders in terms of the financial aspects of investment models approach the Net Present Value (NPV), (2) Internal Rate of Return (IRR), (3) Payback Period (PP), (4) Profitability Index (PI) and non-financial aspects of the environmental analysis of the industry using Porter's 5 Forces approach Keywords: Project Investment, NPV, IRR, PP, PI, Porter 5 Forces
VARIABEL PENENTU DALAM KEPUTUSAN MEMILIH TABUNGAN MUDHARABAH PADA BANK SYARIAH MANDIRI CABANG JEMBER Ahmad Roziq; Rinanda Fitri Diptyanti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 12 No 1 (2013)
Publisher : Universitas Jember

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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010) Rochman Effendi; Yosefa Sayekti; Rahma Rina Wijayanti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 2 (2012)
Publisher : Universitas Jember

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This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate status, and industry sector. The measurement of the level environmental liability disclosure was based on the GRI (2006). The type of this research was quantitative and used secondary data based on companies` annual reports of the listed companies in PROPER and Indonesia Stock Exchange during period 2008 - 2010. The results of this research indicated that the company size variable was statistically significant and positively influential on the rate of environmental responsibility disclosure, while corporate status of non PMA (BUMN and PMDN) and industry sector which had the highest environmental compliance according to PROPER were statistically significant on the rate of environmental responsibility disclosure. However, profitability and government regulation did not affect significantly to the rate of environmental responsibility disclosure. Keywords: GRI, environmental responsibility disclosure, profitability, company size, government regulation, corporate status, and industry sector

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