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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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The Influence of the Selection System, Training and Job Satisfaction on Employees Performance on PT Lion Air Group of Mutiara Sis Al-Jufri Palu Airport before the Pandemic Covid 19 Rika Suprapty; R Syamsuddin; Maria Asri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17636

Abstract

This study aims to determine and analyze the effect of the selection, training and employment systems. satisfaction both collectively and partially on the performance of employees at PT Lion Air Group from Mutiara Sis Al-Jufri Airport, Palu before the pandemic covid - 19. Data was collected through direct observation and surveys by distributing questionnaires and interviews to employees of PT. Lion Air Group Mutiara Sis Al-Jufri Palu before the pandemic covid -19 to become a plague in Indonesia. The analytical method used is multiple linear regression analysis. The test results show that the selection system, training and job satisfaction, both simultaneously and partially have a significant effect on employee performance before the spread of the covid-19 pandemic in Indonesia. Keywords: Selection System, Training, Job Satisfaction, Employee Performance, Covid 19
Early Warning System: Solusi Klaim Negatif Rumah Sakit Program Jaminan Kesehatan Nasional Yuki Firmanto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.19303

Abstract

Hospital bills that are greater than the INA CBGs rate results in losses being charged to the hospital so that it hinders thefulfillment of hospital operational needs. The purpose of this study was to provide an overview of the SIMRS development process by implementing the concept of an early warning system in mitigating BPJS negative claims experienced by RSUD X. The study was conducted at the X Regional General Hospital (RSUD) in Probolinggo. The case study approach was adopted using the data analysis model Framework for the application of systems thinking (FAST). Analysis of the data obtained shows that the existence of BPJS claim information for each patient that can be known in real-time will help mitigate negative claims so as to reduce the risk of loss to the hospital. Referring to this, the resulting output in the form of an early warning system concept was developed using a direct warning model to users with the output of patient billing information. This development can support hospital operations to be effective and efficient. Keywords: BPJS claims, Early Warning System, Framework for the Application of System Thinking
Hedonic Treadmill Syndrome, Financial Management Behavior, dan Generasi Milenial Wirdaniya Binti Rohana; Sulis Rochayatun
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17688

Abstract

The students consumptive behavior is the impact of increased consumption and economic growth. The continued impact of consumptive behavior is hedonism. Every student needs a tool called money to make ends meet as a student and his daily needs. However, the desire and dissatisfaction of students with what they already have can cause financial problems to arise, so that every student needs an increase in financial management behavior. Descriptive qualitative method with an interpretive approach is used in this research. This reserach aim to find out the students' hedonic treadmill syndrome and how to implement the concept of their financial management behavior considering the many cafes around UIN Malang. This study concluded that the environment affects students' hedonic treadmill syndrome. The meaning of the concept of financial management behavior by Accounting students of UIN Malang as a form of responsibility because their parents have entrusted them with pocket money. Thus, students feel they must be able to manage these funds, take them into account, distribute them properly, and use them logically. Keywords: Hedonic Treadmill Sundrome, Financial Management Behavior, University Student
Tinjauan Perpajakan atas Transaksi Pemanfaatan Musik pada Lembaga Manajemen Kolektif Fafa Zawawi; Budiasih Widiastuti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.19629

Abstract

Music is a work of intellectual property and art that can become a national potential that must be protected. As technology develops, bush communities are close to music in their daily lives for entertainment, industry, commercial and education. And also makes music or songs more quickly known in the ears of listeners thereby increasing its utilization. The creator or owner of the right to use the music has the right attached to it to get compensation for the use of copyright and / or related rights or commonly known as royalties. The creator or right owner must be a member of the Collective Management Institute (LMK) to be able to obtain economic rights in the form of royalties so that only LMK, the representative of the creator or right owner, collect and distribute royalties. LMK as a non-profit entity receives income in the form of fees or commissions for the total income received from the beneficiaries. Of course, income from the use of music has been deducted by income tax article 23 and can be used as a tax credit with annual income tax payable. The question arises as to who exactly the income is attributed to and who is entitled to the tax credit, as well as how the taxation aspects of the distribution of royalties to the creator or right holder so that in an effort to support effective tax administration and on the basis of justice. Keywords: Royalty Income Tax, Collective Management Institute, Music Utilization
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Penerapan PSAK 69 pada Perusahaan Agroindustri di Indonesia Muhlis Romadoni
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17501

Abstract

This study aims to determine and analyze the difference in financial performance proxied by current ratio, return on asset, and debt-to-asset ratio between pre and post-adoption of PSAK 69 of agroindustry companies in Indonesia. The research method used quantative method. Samples were choosen using purposive sampling method. Paired sample t-test as parametric test and wilcoxon signed rank test as non-parametric test are used to test and examine ther result of this research. The result of this research showed that (1) there is no difference in current ratio between pre and post-adoption of PSAK 69, (2) there is difference in return on asset between pre and post-adoption of PSAK 69, and (3) there is no difference in debt-to-asset ratio between pre and post-adoption of PSAK 69. Keywords: PSAK 69, Biological Assets, Financial Performance
Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation Niken Savitri Primasari; Mohammad Ghofirin
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.21854

Abstract

Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility. Keywords: Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatility
Konsep Akuntabilitas dalam Gereja Katolik Leonita Catherine Wijaya; Whedy Prasetyo; Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.15115

Abstract

This study aims to describe the concept of income and burden on the Holy Heart of the Virgin Mary Catholic Church. This research chooses the Sacred Heart of the Virgin Mary Catholic Church as the object of research, because the Sacred Heart of the Virgin Mary is a newly established church, so that accountability is an important pillar for the newly established church to gain the trust of the people. This research uses the interpretivis paradigm by using the case study method in its research method. Thus, primary and secondary data sources are needed in research, and use interviews, observations and documentation in this study. Data analysis methods used are data collection, data reduction, data presentation, and verification as well as drawing conclusions. The results of this study indicate that in general the Sacred Heart Church of the Virgin Mary has carried out finansial management properly, where finansial management is carried out accordingly, starting from planning to accountability. In this church the proposal is made in issuing funds used for ecclesiastical activities. The finansial reporting system made by finansial managers is fairly simple because tis based on trust in managing finances obtained through collectives and contributions from the people to fulfill the operational activities of the church. Keywords: Accountability, Transparency, Church, Accounting
Analisis Perlakuan Akuntansi Pembiayaan Qordhul Hasan Berdasarkan PSAK No. 59 dan PSAK No. 101 Nazilatul Hidayah; Nawirah Nawirah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17700

Abstract

The accounting treatment of Qardhul Hasan financing has been regulated in PSAK No. 59 and PSAK No. 101, but there are still many sharia entities especially in Baitul Maal wa Ta'lim who have not followed the Statement of Financial Accounting Standards (PSAK) rules. As well as the implementation of Qardhul Hasan financing at BMT XX which having some problems that the rate of return and funds managed are not presented in detail. Therefore, the accounting treatment of Qardhul Hasan financing at BMT XX needs to be considered. The aims of this study are to describe and adjust the accounting treatment of Qardhul Hasan financing at BMT XX with PSAK No. 59 and PSAK No. 101. This study uses a qualitative method with a descriptive approach by describing the implementation of Qardhul Hasan financing at BMT Maslahah Capem Pakisaji, then analyzing the suitability of accounting treatment in the form of recognition, measurement, presentation and disclosure of Qardhul Hasan financing at BMT XX through interviews, observation and documentation with PSAK No. 59 and PSAK No. 101. The result of this study indicates that the accounting treatment of Qardhul Hasan financing at BMT XX is not fully in accordance with PSAK No. 59 and PSAK No. 101, in terms of recognition, measurement, presentation, and disclosure of financial statements. Keywords: Accounting Treatment, Qardhul Hasan Financing, BMT, PSAK No. 59, PSAK No. 101.
Investasi Syariah dan Pertumbuhan Ekonomi: Optimasi Peran Sukuk Sebagai Penunjang Pembangunan Ekonomi Nasional Reza Henning Wijaya
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.21325

Abstract

Massive movement of sharia things in the world, it given impact to all of countries, no exception Indonesia. This descriptive research aims to depict sharia investement especially sukuk able to contribute in national economy development. This research method is qualitative with library research. Sukuk able to cover deficit Indonesia APBN to support infrastructure developing, built labor insentive, and developing region potency. But Indonesia still needs some regulations and policies to optimize role of sukuk in national economy development itself. Keywords: Sukuk, National Economy Development, APBN.
Pengaruh Perkembangan Usaha Mikro Kecil dan Menengah Terhadap Pertumbuhan Ekonomi di ASEAN 4 Yusrin Fauziah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.25283

Abstract

ASEAN is an organization in the Southeast Asian region which has ten member countries. Among the ten ASEAN member countries, there are four countries that have the same characteristics, namely Indonesia, Malaysia, the Philippines and Thailand. The four countries are developing countries with low to medium income, where the economy is supported by Micro, Small and Medium Enterprises (MSMEs). This study aims to see the effect of the number of workers, the value of exports and the value of MSME capital loans on economic growth in ASEAN 4. The MSMEs studied are MSMEs in four ASEAN countries (Indonesia, Malaysia, the Philippines and Thailand) since 2009-2018. The analytical tool used is multiple linear regression using panel data by performing statistical tests (F test, t test and R2 test) and classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). Data analysis shows that the number of workers and the value of MSME capital loans have a positive and significant effect on economic growth in ASEAN 4. Meanwhile, the export value of MSMEs has a positive but not significant effect on economic growth in ASEAN 4. Keywords: MSMEs, Employment, Exports, Capital Loans and Economic Growth.

Page 20 of 26 | Total Record : 251

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