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Wahyu Agus Winarno
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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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ASET BERSEJARAH DALAM PELAPORAN KEUANGAN ENTITAS PEMERINTAH Aisa Tri Agustini; Hendrawan Santosa Putra
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 1 (2011)
Publisher : Universitas Jember

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Abstract

Masalah-masalah akuntansi banyak dihadapi entitas pelaporan dalam kaitannya dengan aset bersejarah, baik dari sisi pengakuan, pengukuran, penilaian, maupun penyajian. Artikel ini mencoba menjelaskan masalah-masalah yang berkaitan dengan akuntansi aset bersejarah pada entitas pemerintahan dengan pendekatan studi literatur. Dari hasil studi literatur dapat disimpulkan bahwa entitas pemerintah seharusnya memperlakukan sama antara non-operational heritage assets dengan operational hertitage aset, yaitu diakui sebagai aset tetap dalam laporan keuangan. Namun, jenis non operational heritage assets yang dapat diakui dalam neraca adalah jenis aset tanah dan bangunan bersejarah yang diperoleh pada periode berjalan. Aset bersejarah yang memiliki kos yang dapat diukur secara andal dapat disajikan dalam neraca. Kos yang andal dapat diperoleh dengan mendeteksi dari mana aset bersejarah itu diperoleh. Aset bersejarah harus dapat dinilai dengan metoda yang tepat sehingga menghasilkan informasi yang andal mengenai kos pada aset bersejarah yang disajikan dalam laporan keuangan. Adanya pengakuan aset bersejarah akan mendorong pengelolaan aset bersejarah yang baik oleh entitas pengendali. Kata kunci: Aset bersejarah, pengakuan, pengukuran, penilaian, penyajian
Keahlian Eksternal dan Kesuksesan Sistem ERP Wahyu Agus Winarno
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

Enterprise Resource Planning (ERP) systems is a packaged business software system that enables a company to manage the efficient and effective use of resources and providing a total integrated solution for the organization's information-processing needs. But, ERP systems success own is not easily to be reached. Because ERP software is not something that while is assembled/ implementation gets to walk success by itself. This study examine antecedent factor that influence ERP systems success. One construct that influence ERP systems success are external expertise that devide consultant effectiveness and vendor support. The sampling technique applied is convenience sampling and this research data is gathered primary data with mail survey. Questionaire was sent to go to firm that already apply ERP systems at East Java Province. Hypothesis testing is done by use of Structural Equation Modeling (SEM) approach by use of software Partial Least Square (PLS). The Result of this research indicates that vendor support have positive affect to ERP systems success. In other hand, effectiveness consultant not affect to ERP systems success. Keywords: ERP, ERP systems success, vendor support, consultant effectiveness, Partial Least Square (PLS).
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH Yudiana Febrita Putri; Isti Fadah; Tatok Endhiarto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 1 (2015)
Publisher : Universitas Jember

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Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan Bank Konvensional dan Bank Syariah. Metode pengambilan sampel yang digunakan yaitu teknik purposive sampling artinya memilih sampel dilakukan dengan kriteria tertentu. Sampel dalam penelitian ini berdasarkan kriteria adalah empat bank untuk Bank Konvensional (PT BRI, Tbk, PT Mandiri, Tbk, PT BTN, Tbk, PT BNI, Tbk) dan lima bank untuk Bank Syariah (PT Bank BRI Syariah, PT Bank Syariah Mandiri, PT Bank Muamalat Indonesia, Tbk, PT Bank Syariah Bukopin, PT Bank Mega Syariah). Penelitian ini menggunakan rasio keuangan berupa Loan to Deposit Ratio (LDR), Return On Equity (ROE), Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan uji hipotesis Independent Sample t-Test. Hasil penelitian menunjukkan bahwa Bank Konvensional dan Bank Syariah terdapat perbedaan yang signifikan pada rasio LDR, ROA, CAR, BOPO. Sedangkan pada rasio ROE dan NPL tidak terdapat perbedaan yang signifikan antara Bank Konfensional dan Bank Syariah. Kata Kunci: Capital Adequacy Ratio, kinerja keuangan, Loan to Deposit Ratio, Non Performing Loan, dan  Return On Equity.
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.
Analisis Komparasi Profitabilitas Pertanian Padi Organik dan Anorganik di Desa Lombok Kulon Kabupaten Bondowoso Yeremia von Savigny; Hari Sukarno; Novi Puspitasari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.14657

Abstract

Profitability is a very important element for a business or company. Profitability ratios are usually used to see how the effectiveness and efficiency of a business in the use of venture capital. The factors that affect the level of profitability in this study are the cost of production, production, sales and profits. This research discusses how to compare the profitability of organic and inorganic rice farming. The analysis was conducted on 13 samples of organic rice farmers and 30 samples of inorganic farmers domiciled in Lombok Kulon Village, Bondowoso Regency. This study uses two types of profitability, namely Net Profit Margin (NPM) and Return On Capital Employed (ROCE). The test uses the Independent sample t-test and the Mann Whitney Test, depending on the results of the normality test data. The test results show that there are differences in the level of profitability of organic rice farming and inorganic rice farming. The test results with the statistical difference test also showed that there were significant differences in the comparison of the profitability levels in the two agricultural systems. Thus it can be concluded that there are significant differences in the level of profitability of Net Profit Margin (NPM) and Return On Capital Employed (ROCE) in organic and inorganic rice farming systems. Keywords: Profitability Ratio, NPM, ROCE, Organic Rice and AnOrganic Rice.
Pengaruh Gaya Hidup Konsumtif dan Promosi Penjualan terhadap Keputusan Pembelian Evi Rachmawati; Anik Lestari Andjarwati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.14712

Abstract

The emergence of various types of fastfood with the predominance of American-style restaurants is very intense in Indonesia. This proves that foreign restaurants are quite popular among Indonesian people. Accompanied by the influence of westernization (westernized behavior) that makes consumption patterns that accentuate luxury, pleasure and spree spending money are enough to influence people’s lifestyle today. The company’s strategy competition in fighting over the market becomes very tough, so they are competing to improve their company strategy. Population of this research is consumer of Burger King in Surabaya. The sampling method of this research was non-probability sampling with judgemental sampling method with a total sample of 220 respondents. This research instrument used an offline questionnaire with likert scale while multiple linear regression were used in order to analysis the dat. The result of this research indicate that consumptive lifestyle have a significant positive effect toward purchase decision, and sales promotion have a significant positive effect toward purchase decision. But in this research value shows that sales promotion variable has larger influence. Keywords: Consumptive Lifestyle, Purchase Decision, Sales Promotion
Implementasi Kepemimpinan, Motivasi, dan Budaya Organisasi Kaitannya dengan Profesionalisme Karyawan Tetap Aditya Wisnu Wardhana; Sampeadi Sampeadi; Chairul Saleh
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.11625

Abstract

This study has two objectives. First, describe the implementation of leadership, motivation, and organizational culture in relation to the professionalism of permanent employees. Second, analyze the relationship of leadership, motivation and organizational culture with the professionalism of permanent employees. The object of research is Bank Jatim, Jember Branch. This study uses descriptive and expalanatory design. The population is 47 permanent employees of Bank Jatim, Jember Branch. The sampling method used is a saturated sample technique which is included in nonprobability sampling. With saturated sample techniques, the entire population is used as the research sample. Data collection is done through survey and observation methods. The analytical method used is descriptive statistical analysis and correlation analysis of Kendall Tau. Keywords: Leadership, Motivation, Organizational Culture, Profesionalism
Pengaruh Service Recovery terhadap Customer Satisfaction pada Hotel Royal Jember Luccy Avrindy Ragilia Putri; Bambang Irawan; Elok Sri Utami
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.13999

Abstract

This article aims to determine the effect of service recovery consisting of procedural justice, interactional justice and distributive justice on customer satisfaction in guests Hotel Royal Jember. Methods of data collection is done by distributing questionnaires to 104 respondents who are guests Hotel Royal Jember with the following criteria must be at least 17 years because they have had the income and memampu use the services of the hotel and was the guest of Hotel Royal Jember ever experienced keluihan when using the services of Hotel Royal Jember , The data used in this study are primary data and secondary data. The data analysis method used is logistic regression analysis. The results showed that the variables used are service recovery consisting of procedural justice, interactional justice and distributive justice effect on customer satisfaction in guests Hotel Royal Jember Keywords: Distributive Justice, Interactional Justice, Procedural Justice, Customer Satisfaction.
Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia Triana Novitasari; Nur Hisamuddin; Bunga Maharani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.12410

Abstract

The aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management. Keywords: auditor quality, corporate governance, earnings management, islamic banks
Pengaruh Pertumbuhan Ekonomi, Tingkat Inflasi, dan Pertumbuhan Penduduk terhadap Tingkat Pengangguran Terbuka di Indonesia Irma Yuni Astuti; Nanik Istiyani; Lilis Yuliati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i1.10646

Abstract

This study aims to determine the effect of economic growth, inflation and population growth in open unemployment rate in Indonesia. The type of data used in this study is secondary data in the form of time series data and variable data used are annual data in the period 1986-2017 with the object of research in the country o Indonesia. The data sources used in this study were obtained from the Central Statistics Agency (BPS) Indonesia and World Bank. The analytical method used in this study is multiple linear regression analysis with the Ordinary Least Square (OLS) technique. The estimation of time series data with multiple linear regression analysis shows that the economics growth variable has a positive and not significant effect on the level of open unemployment, the inflation variable has a positive and not significant effect on the level of open unemployment, and the population growth variable has a negative and significant effect on the level of open unemployment in Indonesia. Keywords: Open Unemployment, Economic Growth, Inflation, Population Growth

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