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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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Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Risiko terhadap Sikap dan Intensi Perilaku Nasabah dalam Penggunaan Internet Banking di PT. Bank Muamalat Indonesia, Tbk Cabang Jember Ria Sri Hardiningtyas; Andi Sularso; Bambang Irawan
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.2984

Abstract

This study aims to examine the factors that influence customer behavior intention on internet banking services by adopting a conceptual framework Technology Acceptance Model (TAM) developed by Davis in 1989 in PT Bank Muamalat Indonesia, Tbk. Jember Branch. The data collection is done by distributing 200 questionnaires to customers who use internet banking services. Results of the test data showed that the perceived of usefulness, ease of use, and risk significantly affect the attitude of the use of internet banking but the behavioral intention variable significantly influenced only by the perceived ease of use variable. Attitude variable significantly influence behavior intention variable. These results indicate that the behavior intention to use internet banking service foremost influenced by the easiness of the application. A usefull service will not necessarily be used when deemed difficult to operate. The risk factor was not affect the intention of customers to continue using internet banking services. Internet banking services of PT Bank Muamalat Indonesia, Tbk. Jember branch should be more focused on the easiness of the application and the dissemination about how to use this service which in turn can reduce the operational costs of banks in providing banking services. Keywords: Technology Acceptance Model (TAM), internet banking, perceived usefulness, perceived ease of use, perceived risk, attitudes, behavior intention, Structural Equation Model
Strategi Pengembangan Pasar Daerah Berbasis Komoditas Unggulan Sulis Rochayatun; Puji Handayati; Ratna Dwi Nastiti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.17343

Abstract

Regional markets, including traditional markets that are now turned into people's markets, are certain areas where buyers and sellers meet, both directly and indirectly, through the process of buying and selling various types of consumer goods through bargaining which is also a market developed and managed by the regency government or city in Indonesia. People's market focal points can be observed from their influence on the fulfillment of small people's livelihoods. That is why the people's market is a pillar of people's economy. The purpose of this study is to formulate a strategy for developing regional markets in Pasuruan Regency to improve the community's economy based on regional superior commodities. This research is a field research using a descriptive quantitative approach. This research was conducted in 14 regional markets in the Pasuruan Regency administrative region and 5 village markets The analysis shows that several factors are the strengths and weaknesses of traditional markets in Pasuruan Regency. The most prominent strength factor is that all of the markets sampled in this study are located in strategic locations. Whereas the most prominent weaknesses are lack of adequate sanitation (drainage is not functioning properly, bathroom, and toilet conditions, clean water is not all available, market disinfection has not been carried out, not yet free of vector / star of infectious diseases. Pasuruan Regency needs to revitalize traditional markets, namely physical renovations of market buildings, and accompanied by institutional building. Keywords: traditional market, superior product
Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan Siti Wulandari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i1.15436

Abstract

The purpose of this study is to examine and analyze the effect of Corporate Social Responsibility Disclosure on company profitability in plantation subsector companies that listed on the Indonesia Stock Exchange on 2016-2018. This research is a type of quantitative research that using secondary data, namely the annual report of the plantation subsector company 2016-2018. Independent variable that used in this research is CSR Disclosure which is measured using CSRDI and the dependent variable is company profitability which is proxied by the ratio of ROA, ROE, and NPM. The results show that CSR Disclosure have the positive and significant effect on ROA with a significance value of 0.012, ROE of 0.035, and NPM of 0.028. The results of this study indicate that empirically disclosing CSR activities in plantation subsector companies will increase company profitability. Keywords: CSR Disclosure, NPM, ROA, ROE.
Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.17066

Abstract

Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board size, and firm size. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2015. Institutional investors, managerial ownership, audit committees, have a positive coefficient. This shows that the independent variable has a positive influence on earnings management that means earnings management changes in the direction of changes in the independent variables. The proportion of independent commissioners, board size, firm size has a negative coefficient. This shows that these independent variables has a negative influence on earnings management which means earnings management changes direction with changes in the independent variable. Keywords: Institutional investors, managerial ownership, audit committees, independent commissioners, board size, firm size, earnings management
Tata Kelola Korporasi, Pengungkapan Lingkungan, dan Nilai Perusahaan Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17333

Abstract

Firm value is a part that has been determined by a company after going through a process of activities for several years. This study was conducted to examine the relationship between the influence of corporate governance mechanisms and environmental disclosure on firm value. This research is a quantitative approach that aims to examine and analyze the effect of corporate governance mechanisms and environmental performance on firm value. Data is collected from financial statements and annual reports published by mining sector companies listed on the Indonesia Stock Exchange 2012-2014. There are five hypothesis that examined. The result show managerial ownership has a positive effect on firm value. Institutional ownership has a positive effect on firm value. Board of Commissioners shows a positive effect on the value of the company. Audit committee show that the audit committee has no effect on firm value. Environmental disclosure has no influence on firm value. This disclosure will have the confidence of investors that will affect the firm value. Keywords: institutional ownership, firm value, board of commissioners, audit committee, environmental disclosure
Stock Market Reaction towards the Announcement of Indonesian Presidential Election Results Ika Permatasari; Dian Anita Nuswantara; Alvin Rizani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i1.17344

Abstract

There are several factors influence stock market reactions, namely political events. This paper uses event study methodology to study the stock price reaction to political events, particularly the official announcements of Indonesian Presidential Election results of 2004, 2009, and 2014 by General Election Commission. The event window was twenty-nine days (fourteen days before the event, during the event, and fourteen days after the event). By using stocks of the LQ45 category, we analyzed stock market reactions and average abnormal return around the official announcement of 2004, 2009, and 2014 Presidential Election. Other factor, i.e. quick count, is also discussed in this study as it influenced to the stock market reactions. Keywords: political event, Presidential Election, stock market reaction, average abnormal return
Faktor- Faktor yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah pada BMT Maslahah Se-Kabupaten Situbondo Yulinartati Yulinartati; Diyah Probowulan; Tara Ayu Adevia Putri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i1.17608

Abstract

The level of profit sharing provided by Islamic banks is one of the public's attractions to store funds in Islamic banks, but at the profit sharing level. Because it still refers to conventional bank interest rates, people still think that Islamic banks are the same as conventional banks. This study aims to analyze the factors that influence the level of profit sharing of mudharabah deposits at BMT Maslahah in Situbondo Regency. The population used is the annual financial statements in the 5 Sub-District Regencies of Situbondo 2014-2019. The sample selection tested in this study used SPSS 20.0 software. Variables used in this study are Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs Operating Income). As an independent variable, and the level of profit sharing of mudharabah deposits as the dependent variable. Some of the results show that the Return on Assets (ROA), Financing to Deposits Ratio (FDR) have a positive effect on the profit sharing rate of mudharabah deposits while Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), BOPO (Operational Cost of Operating Income) has a negative effect . Keywords: Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs, Operating Income, Profit Sharing Rate for Mudharabah Deposits).
Pengaruh Struktur Kepemilikan, Free Cash Flow terhadap Kebijakan Dividen pada Perusahaan Asuransi yang Terdaftar di BEI Tahun 2013-2017 Deaninda Sekar Pembayun; Subarjo Subarjo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.9513

Abstract

This study aims to find out the Effect of Managerial Ownership Structure (MNJR), Institutional Ownership Structure (INST), Free cash flow (FCF), and the Ownership Structure on Dividend Policy of Insurance Company Registered on the Indonesia Stock Exchange 2013-2017. The population in this study amounted to 55 insurance companies listed on the Indonesia Stock Exchange in 2013-2017. The samples taken were 11 companies with purposive sampling techniques. Hypothesis testing is carried out using multiple linear regression analysis. The results of the study showed that (1) Managerial Ownership Structure does not affect the Dividend Policy as evidenced by the beta coefficient (B) of 0,000, t = -0,064 <t = 2,008, significance probability of 0,0950> 0,05 (2) ownership structure Institutional effect on Dividend Policy is proven by beta coefficient (B) of 0.020, t = 3.053> t = 2.008 and significance probability value of 0.004 <0.05 (3) Free cash flow does not affect Dividend Policy as evidenced by beta coefficient (B) 0,001, t = 1,904 <t = 2,008 and significance probability value of 0,063> 0,05 (4) probability Managerial Ownership Structure, Institutional Ownership Structure, Simultaneous Cash Flow affect the Dividend Policy as evidenced by the value F = 5,031> F = 4,238 , the significance probability value is 0.009 <0.05. Keywords: Managerial Ownership, Institutional Ownership, Free cash flow and Dividend Policy.
Faktor Rasio Keuangan terhadap Sustainability Perbankan di Indonesia: Menggunakan Regresi Logistik Titis Miranti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.17334

Abstract

This study aims to look at the variables that affect financial sustainability. The data used are banking financial statement data contained in the FSS in 2013 to 2017. The value used to measure financial sustainability is FSS. The value of FSS as the dependent variable is divided into two categories, namely banks that are sustainable and banks that are not sustainable. Response variables used are financial ratios consisting of ROA, ROE, CTD, LTD, DTA, and CTA. The analysis used is logistic regression. Based on the results of the logistic regression model that is formed, a significant variable influences sustainability is ROA and LTA. The odds ratio values ​​for the ROA and ROE variables are 1.2 and 2.2. This means that there is an increasing trend of 1.2 and 2.2 times for better financial sustainability with each added value of ROA and ROE. In other words, the greater the value of ROA or ROE, the greater the possibility of banking for financial sustainability. Chi-square test shows the p-value of 0.27 is greater than alpha. This shows the model meets the goodness of fit. Keywords: Financial Sustainability, Financial Ratio, Logistic Regression, Odds Ratio
Pengaruh Partisipasi Penganggaran pada Kinerja Manajerial dengan Komitmen Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating Yeni Andriani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17371

Abstract

BRI Unit Se-Kanca Jember is one element and an important indicator in management control systems in budgeting, BRI is divided into several liability as a center of business units each have a role in engagement budgeting and BRI involve certain parts in the preparation of the budget. The issue raised is how participation pengagaran positive and significant, the organization may moderate the relationship between participatory budgeting and how leadership style may moderate the relationship between participatory budgeting at PT. BRI Unit Se-kanca Jember. This study aims to re-examine the effect of participation on managerial performance budgeting by using these moderating variables, in addition to the research conducted to find empirical evidence about the relationship budgetary participation and managerial performance and influence organizational commitment and leadership styles on the relationship budgetary participation and managerial performance. The data was collected by distributing questionnaires. The hypothesis testing is done is a simple linear analysis and Moderated Regression Analysis. The results of this study indicate that the first hypothesis test results showed an effect of participation on managerial performance budgeting. The second hypothesis test results showed significant moderating effect of organizational commitment capable of budgeting participation on managerial performance, and the third hypothesis test results showed that leadership style moderates the relationship budgetary participation and managerial performance. Keywords: Participation in Budgeting, Organizational Commitment, Leadership Style, Managerial Performance.

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