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Contact Name
Wahyu Agus Winarno
Contact Email
wahyua2@unej.ac.id
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Journal Mail Official
jeam.editor@unej.ac.id
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Location
Kab. jember,
Jawa timur
INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
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
Analisis Pengaruh Word of Mouth dan Brand Image Terhadap Keputusan Pembelian pada Waroeng Spesial Sambal "SS" Jember Mochammad Fariz Pradana; Mohamad Dimyati; Ari Subagyo
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.v18i1.10265

Abstract

The research aims to analyze influence of work discipline, Work Environment and Work Stress variables to employee performance Akademi Kebidanan Dr. Soebandi Jember. Data is used in this study was primary data obtained from a questionnaire that was given to the respondent. The sampling method used in this study was issaturated with a total sample of 44 respondents. Data analysis method used is multiple linear regression analysis method.The results of this study indicate that discipline significant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember, physical sgnificant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember. Workplace non physical significant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember. Job stress influential significant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember. Keywords: Work Discipline, Employee Performance, Work Environment, Work Stress
Pengaruh Kecerdasan Emosional dan Komitmen Organisasional terhadap Kinerja Karyawan Bagian Busana Roxy Square Mall Jember dengan Organizational Citizenship Behavior (OCB) Sebagai Variabel Intervening Adi Putra; Dewi Prihatini; Agus Priyono
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.v19i1.16207

Abstract

This study aims to determine the influence of emotional intellegence and organizational commitment on the employee performance fashion department in Roxy Square Mall Jember with organizational citizenship behavior (OCB) as intervening. The population in this study were all employees working at fasion department Roxy Square Mall Jember branch as much as 210 employees and the sample used was 138 respondents. The sampling technique uses probality sampling with simple random sampling method. The research model was tested by using the path analysis. The results of this study showed that the emotional intelligence and organizational commitment had a positive effect on Organizational Citizenship Behavior (OCB). The emotional intelligence, organizational commitment and Organizational Citizenship Behavior (OCB) had a positive effect on the employee performance. Emotional intelligence and organizational commitment had an indirect effect on the employee performance through the Organizational Citizenship Behavior (OCB). When analyzed further, the percentage of direct effect was higher than the indirect effect, which showed that the mediating variable of Organizational Citizenship Behavior (OCB) had less effect on the employee performance. Keywords: Emotional Intelligence, Organizational Commitment, Organizational Citizenship Behavior (OCB), Employee Performance.
Peran dan Potensi Masjid Fadhillah, Lowokwaru, Malang dalam Pembangunan Masyarakat pada Bidang Ekonomi Barianto Nurasri Sudarmawan
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17338

Abstract

In the time of the Prophet Muhammad, the mosque had a very central role for the community. Not only as a gathering place for ritual worship, the mosque is also used to discuss problems that occur in the community such as economic and social, and even occasionally used to formulate a strategy when the Prophet facing a war. Now days, the mosque faces a narrowing of meaning. The mosque is only used for places of worship. This study aims to explore the role and potential of mosques in Fadhillah Mosque, Lowokwaru, Malang. This mosque has a strong potential because it is supported by the trust of the community which entrust their funds and accumulate in large numbers. This study uses interviews, observation and also documentation in data mining. This research proves that the Fadhilah Mosque, Lowokwaru, Malang City does not only play a role in the aspect of ritual worship. Fadhillah Mosque is also engaged in economics through several activities. Even so, this mosque also has great potential that can still be developed to provide benefits to the wider community. Keywords: Mosque; Worship, Mosque-Based Community Empowerment
Pengaruh Kompensasi, Motivasi, dan Komitmen Organisasi terhadap Prestasi Kerja Karyawan Fitriyatul Hiqmah
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.v15i2.17386

Abstract

Research this aim to analyze the influence of compensation, motivation, and organization commitment to employees labour capacity of Bank Mandiri, Inc. Respondents of this research were all employees, with which 30 samples with sampling technique is purposive sampling. This research uses primary data obtained directly via a questionnaire. Data analysis techniques to test the hypothesis of this research is double regression analysis. The result of this research and hypothesis testing show that compensation, motivation and organization commitment have the influence to labour capacity employees. From third free variable, motivation variable have influence larger ones to employees labour capacity. Keywords: compensation, motivation, organization commitment, employees labour capacity
Perlakuan Akuntansi atas Biaya Lingkungan pada RS Perkebunan dan RSUD Balung di Kabupaten Jember: Pendekatan Observasional Cici Megananda
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.v18i1.17030

Abstract

This research aims to know the accounting treatment of environmental costs at RS Perkebunan and RSUD Balung, to measure the level of deffrence or similarity both hospitals and to measure the level of compliance with Accounting Standards and applicable accounting concepts. This research is descriptive research with qualitative approach, a method is done by collecting, preparing and analyzing descriptive data obtained through observation, interviews, documentation and comparison of the data both hospitals. To minimize errors thay may occur, this research used data triangulation. The results showed some differences and similarities in the accounting treatment of environmental costs carried by RS Perkebunan and RSUD Balung in Jember. Differences arise because the two hospitals have a difference in the application of standards and policy management so that the level of compliance based on the accounting standards applied. Keywords: accounting, environmental, waste, hospital
Laba: Ketidakstabilan Makna Sulis Rochayatun; Fitriya Andriyani
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.v17i1.17327

Abstract

The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. Reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic). Profit is a form of cash proceeds, an increase in economic capability, and a representation of company performance (semantics). Profit is also considered an indicator of corporate success and a tool for controlling management (pragmatics). The results of this study indicate that profit has the meaning of denotation and connotation. Profit not only contains elements of materialism, not only as a form of capitalism, naum profit also contains elements of humanism. The reality of accountants results in the perception that profit is the matching between income and expense. In contrast to these conditions, the reality of non-accountant actually shows more aspects of humanism. These perceptions all have their own truths. This is because the reality that the informants refer to is also different. Thus we know that the meaning of the profit "text" is unstable. Keywords: Earnings, Profit, Unstable, Perception
Pengaruh Kemampuan Rasio Keuangan Sebagai Prediktor Pertumbuhan Laba Norita Citra Yuliarti
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.v16i1.17339

Abstract

This research wants to examine the effects of Working Capital to Total Asset (WCTA), Current Liabilities To Inventory(CLI), Total Asset Turnover(TAT), Gross Profit Margin (NPM) and to profit growth of manufacture company. The sampling technique used in this research is purposive sampling, with some criteria, those are: (1) the manufacture company listed in IDX in research period and the avaliable of financial statement as the research period 2011 until 2013 ; (3) the manufactur company has not negative profit. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Working Capital to Total Asset (WCTA), Total Asset Turnover (TAT), and Net Profit Margin (NPM) variable, have a positive significant to profit growth of manufacture company, while Current Liabilities To Inventory (CLI) doesn’t have influence to profit growth of manufacture company. From the research also known that those fourth variable (WCTA, CLI, TAT, and NPM) simoultaneously have an influence to profit growth of manufacture company. The prediction percentage of those variable simoultaneously are 35,9%. Keywords: Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Total Asset Turnover (TAT), Net Profit Margin (NPM) and profit growth.
Pengaruh Sistem Pengukuran Kinerja, Motivasi, dan Kompensasi terhadap Kinerja Karyawan Dian Ayu Sartika
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17387

Abstract

The aims of this research is to know the effect of performance measurement system, motivation, and compensation on employees performance. The data collection of this research is done by spreading questionair to the 70 employees in PTPN XII region Kendeng Lembu Glenmore. The research method of this research multiple linier regression analysis, classical analysis assumption and hypothesis test (t-test). The measurement scale of this research is likert scale and the scale is 1 up to 5 starting with very less appropriate statement. The result of linier regression analysis show that performance measurement system, motivation, compensation have significan impact to the employees performance. Keywords: performance, system performance, motivation, compensation, employees performance
PEMBIAYAAN SISTEM BAGI HASIL LEMBAGA KEUANGAN SYARIAH PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN JEMBER Jauhar, Mohammad Dio Awaludin; Roziq, Ahmad
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.v18i1.17040

Abstract

This study aims to know the implementation of ?pembiayaan bagi hasil? conducted by the islamic financial institutions including the type of financing given outcomes, the problems during the implementation from the islamic financial instituitons and partners view. This study is a qualitative research with multi-case studies approach, the research examines two or more subjects, background, or storage of research data. Stages of research conducted field study/survey is used to find the problem of financing system in Islamic Financial Institutions and their partners. The result shows that overall of seven islamic financial institutions have ?pembiayaan bagi hasil? and Musyarakah financing as one of their products in providing services to their business partners. But it its implementation, there are three main problems, they are  the lack of financial statement reports, the side streams, and asymetry of information. From the problem, researches gives some solutions, the first is the partner need a mentoring about financial statement report periodically, raise public awareness about honesty culture, and improve the quality and quantity of human resources on islamic financial institutions. Keyword: Profit Loss Sharing, Islamic Financial Institutions, SMEs
Pengaruh Etika, Pendidikan, dan Pengalaman terhadap Kualitas Audit dengan Profesionalisme sebagai Variabel Intervening Nurul Alfiyah; Siti Maria Wardayati; Agung Budi Sulistiyo
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.v17i1.2792

Abstract

This study aims to examine and analyze the influence of ethics, education and experience to professionalism and to test and analyze the effect of ethics education, experience and professionalism of the quality audit at the office of the Inspectorate of Banyuwangi. Where the sampling technique using census method with auditors who have the certification criteria of functional positions auditor (JFA) and follow continuous professional education and training (continuing professional education) totaling 28 people. The results showed that ethics significant effect on audit quality. Then the second hypothesis education variable has no effect on audit quality, this indicates the second hypothesis is rejected. The third hypothesis is that experience does not significantly affect professionalism. Fourth hypothesis ethics significantly affect audit quality. Education not significant effect on audit quality, this indicates a fifth hypothesis is rejected. The sixth hypothesis experience significant effect on audit quality. And the results of the seventh hypothesis professionalism significant effect on audit quality. Keywords: ethics, education, experience, professionalism and quality of the audit.