cover
Contact Name
Wahyu Agus Winarno
Contact Email
wahyua2@unej.ac.id
Phone
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Journal Mail Official
jeam.editor@unej.ac.id
Editorial Address
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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
Pengaruh Green Marketing terhadap Pembelian Ulang pada Produk Brand Avoskin Yeni Khoirotul Janah; Rusdi Hidayat Nugroho
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.37002

Abstract

As public awareness of a sustainable environment grows in this century, several corporate organizations have begun to implement the sustainability principle in carrying out their firm activities. One of them is a marketing firm that uses a green marketing strategy. This will almost probably alter purchasers' motivation to consume a product repeatedly. The goal of this study is to learn about and investigate the concurrent and partial effects of green marketing, which comprises green product, green price, green promotion, and green location, on repurchasing items from the Avoskin brand in Surabaya. 100 respondents were sampled. Multiple linear regression analysis was utilized to process this data, which was supported by the SPSS 25.0 software. The study's findings indicate that green marketing has a favorable and significant impact on the simultaneous repurchase of Avoskin products in Surabaya. Keywords: Marketing, Green Marketing, Repurchase
The Influence of Perceived Risk and Loyalty on Purchase Intention of Fashion Products Based on the Theory of Perceived Risk Achmad Aflah Aufa; Endy Gunanto Marsasi
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.37468

Abstract

Penelitian ini betujuan untuk menganalisis pengaruh financial risk dan privacy risk terhadap loyalty konsumen untuk membeli produk fashion secara online melalui e-commerce yang dipengaruhi oleh perceived satisfaction dan purchase intention. Teori pada penelitian ini menggunakan Theory of Perceived Risk (TPR) dengan loyalty sebagai novelti untuk menggambarkan faktor yang dapat mempengaruhi keputusan konsumen untuk membeli produk fashion secara online. Gap pada penelitian ini adalah satisfaction yang mana terdapat perbedaan hasil dalam penelitian terdahulu. Penelitian ini menggunakan variabel financial risk, privacy risk, perceived satisfaction, purchase intention, dan loyalty yang akan diteliti untuk mengetahui pengaruhnya pada pembelian produk fashion secara online melalui e-commerce. Populasi mengarah kepada pengguna e-commerce yang berusia mulai dari 15 tahun dan tinggal di Pulau Jawa. Penulis menggunakan metode kuantitatif melalui penyebaran kuesioner melalui google form dan terkumpul sebanyak 248 responden. Data yang diperoleh diolah menggunakan Structural Equation Model (SEM) dengan aplikasi AMOS 24. Temuan penelitian ini menunjukkan hasil bahwa 3 hipotesis terdukung dan 1 hipotesis tidak terdukung yang ditunjukkan pada privacy risk berdampak positif signifikan terhadap perceived satisfaction. Keywords: Financial Risk, Privacy Risk, Perceived Satisfaction, Purchase Intention, Loyalty
Tata Kelola Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan pada Bank Komersial di Indonesia Natalis Christian; Afifah Restalia Putri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.36812

Abstract

This study aims to explore the level and nature of corporate social responsibility (CSR) disclosure reporting practices in Indonesian commercial banks, as well as investigate the effect of board characteristics on CSR disclosure in the era of developing economies. Data collection in this study was collected manually from the annual reports of all commercial banks listed on the official website of the Indonesia Stock Exchange (IDX) in the period 2017 to 2020, so this research is included in a quantitative approach. Empirical evidence shows that board size and independent directors have a positive effect on CSR disclosure, while board gender diversity has no impact on CSR disclosure levels. Furthermore, the results of the study state that the age of the bank is a significant factor in the spread of CSR disclosure. In addition, the findings show that banks with managerial ownership, foreign share ownership and also state share ownership state extensive and transparent information about CSR activities. Keywords: Banking, Board Characteristics, Corporate Social Responsibility, Ownership Structure
Pengaruh Variabel Macroeconomic terhadap Firm Performance pada Sektor LQ45 Yandi Suprapto; Junita Junita
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.39718

Abstract

Two years aftar the global recession due to the pandemic caused by COVID-19, fears of a global recession have emerged due to the return of inflation triggered by the increase in interest rate by central banks in several countries, including Indonesia. This research is conducted to examine macroeconomic indicators’ effect, namely gross domestic product, inflation, exchange rate, interest rate and unemployment rate on firm performance. This study used 28 companies listed in the LQ45 sector during 2017-2021 consecutively. Panel regression method is chosen as the method of this research as panel data is analyzed. The results of the study show that the variables such as gorss domestic product, inflation, interest rate, unemployment rate have a significant effect, while the exchange rate variable does not have a significant effect on firm performance Keywords: Gross domestic product, Inflation, Exchange rate, Interest rate, Unemployment rate
Optimalisasi Rute untuk Meminimalkan Biaya Pengangkutan Sampah di Kota Jember menggunakan Metode Saving Matrix oleh Dinas Lingkungan Hidup Kabupaten Jember Eka Bambang Gusminto; Rila Putri Lesmana
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.38579

Abstract

This study aims to analyze the determination of the distance and route for the implementation of waste transportation by the Environmental Service of Jember Regency. This research was conducted in 3 administrative sub-districts, namely Kaliwates, Patrang, and Sumbersari sub-districts using the Saving Matrix method. By using the Saving Matrix method, the best solution will be found that can optimize the closest route that can be applied to minimize the cost of transporting waste in the City of Jember. The method starts by determining the Distance Matrix so that later it will be found the Savings matrix. After that, the TPS points are combined into a Saving Matrix route so that a new route will be obtained with a more minimal distance and fuel cost. In this study, it is assumed that 1 liter of diesel can cover a distance of 8 km. The results of this study indicate that the results of research using the saving matrix method can optimize the route to minimize costs by 36.51%, while the fuel cost saved is Rp. 4.016.691,-. This shows that route optimization using the Saving Matrix method can minimize routes and costs for transporting waste by the Jember Environmental Department. Keywords: Saving Matrix, Optimization, Transportation
Why Competitive Intelligence Fail: Interrogating the Correlates of CI Failure in the Nigerian Brewery Industry Ngboawaji Daniel Nte; Kenneth Nduka Omede; Shad Ahmad Khan
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.38785

Abstract

Globally, as businesses grapple with uncertainties and challenges of growth and expansion, competitive intelligence failure has remained an obvious reality. This work therefore attempts to evaluate the intervening variables underlying the menace of competitive intelligence failure in the business world. Specifically, the study identifies the factors responsible for CI failures in the brewery industry in Nigeria. The identified factors include; lack of planning and management skills by managers and top company executives, faulty business decision making process and implementation by management and lack of coordinated organisational culture and political climate in the brewery industry in the country. In reaching these analytical premises, the study adopted a quantitative evaluation of some breweries in Nigeria to determine the pattern and trends of the competitive intelligence correlates and offered corresponding recommendations that will help to mitigate the menace of competitive failure in Nigeria. Key Words: Competitive Intelligence, Correlates, Failure, Nigeria, Brewery Industry
Pengungkapan Sustainability Report dan Firm Value I Wayan Kartana; Desi Tri Ira Santi; I Made Wianto Putra; Putu Gede Wisnu Permana Kawisana; Ida Ayu Sri Meitri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41435

Abstract

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Value
Pengaruh Kualitas Pelayanan Islam terhadap Loyalitas Pelanggan dengan Mediasi Kesenangan Pelanggan pada Penginapan Syariah di Mojokerto Fachreza Eka Kurnia; Achsania Hendratmi; Saiful Anam; Muhammad Nur Miftakhul Ivanda
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.39501

Abstract

This study's objective is to investigate the relationship between the quality of sharia-compliant customer service and the degree of customer loyalty, with the satisfaction of customers serving as a moderating variable. The participants in this study were customers who had previously utilised the services provided by sharia inns in Mojokerto. The research was carried out in a number of sharia inns in Mojokerto. The data analysis technique uses Regression Path Analysis. The empirical research results prove that service quality influences customer loyalty and customer satisfaction, and customer satisfaction influences customer loyalty. The results of the study also found that customer satisfaction mediates the effect of service quality on customer loyalty. In an increasingly competitive business era, service quality and customer satisfaction play a very important role for a company's success. Good service quality and customer delight can help build long-term relationships with customers. When customers are satisfied with the services provided, they tend to remain loyal and not switch to competitors. Keywords: Customer Loyalty, Customer Satisfaction, Islam Service Quality
Corporate Social Responsibility in Small Medium Enterprises: A Scoping Literature Review Fitriya Andriyani; Sulis Rochayatun
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41694

Abstract

CSR has become an important issue in business practices in various sectors, including in Small and Medium Enterprises (SMEs). SMEs have a crucial role in the economy, due to their contribution in creating jobs, local economic growth, and poverty reduction. However, SMEs are also faced with various challenges, such as limited resources, market access, as well as limitations in the ability to participate in social initiatives so many considerations are given to implementing CSR practices. Therefore, a literature review on CSR in SMEs is needed to provide an up-to-date overview of CSR research in SMEs. The purpose of this literature is to map the study of the concept of CSR in SMEs. To get relevant articles, data collection techniques are used through the Emerald, Springer, and Google Scholar databases by emphasizing keywords according to the research topic. The results of the study show that the implementation of CSR in SMEs can be an effective strategy in improving the welfare of SMEs and surrounding communities. By strengthening SME CSR and facilitating collaboration with various related parties, SMEs can increase their competitiveness, create a wider positive impact, and contribute to sustainable development. Keywords: Corporate Social Responsibility, Sustainability, SMEs, Scoping Review
Analisis Implementasi Penyusunan Laporan Keuangan pada Persediaan di Koperasi Druju Kabupaten Malang Ahmad 'Azam 'Ulwan; Yuliati Yuliati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.36321

Abstract

Cooperatives are a type of enterprise that can increase a nation's economy and lessen poverty. Equity is where the cooperative gets its money, therefore if stock is running well, the financial reports will be accurate. However, this is frequently overlooked, leading to issues with accounting results in the areas of shopping, savings, and lending. This study employs a qualitative approach and then a descriptive method using field phenomena. The data analysis process involved gathering data through field observations, interviewing Druju Cooperative informants, analyzing inventory accounting, describing the analysis, documenting field circumstances, and drawing conclusions. The study's findings show that the Financial Accounting Standards for Entities Without Public Accountability financial reports are insufficient because of the employee's lack of expertise and the accounts included in the financial statements (SAK ETAP). Keywords: Cooperatives, Financial Statements, Inventory