cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Wahyu Agus Winarno
Contact Email
wahyua2@unej.ac.id
Phone
-
Journal Mail Official
jeam.editor@unej.ac.id
Editorial Address
-
Location
Kab. jember,
Jawa timur
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
 22   23   24   25   26 
Pengaruh Kebijakan Utang dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Tasiman Tasiman; Reskino Reskino
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.45687

Abstract

This research examines business profitability and debt policy as well as sales growth, using dividend policy as a moderator. All employees of the business are studied. By using dividend policy as a moderator, this research explores how debt policy and sales growth affect company profitability. The LQ 45 Company on the Indonesian Stock Exchange was studied from 2020 to 2022. This research used Saturated Sampling, that is, taking a sample of the entire population. Testing shows that Debt Policy is detrimental to the company's profitability. Sales Growth increases Company Profitability, according to testing. In this test, dividend policy does not moderate the relationship between debt policy and business profitability. Dividend policy moderates the effect of Sales Growth on company profitability, according to test results. Keywords: Debt Policy, Sales Growth, Profitability, Dividend Policy
Pengaruh Struktur Modal, Likuiditas, Aktivitas, Ukuran Perusahaan terhadap Kesulitan Keuangan Wihandaru Sotya Pamungkas; Alien Akmalia; Silvia Dian Rizki Saputri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43869

Abstract

This study aims to find empirical evidence of the effect of capital structure, liquidity, activity, and company size on financial distress (KK). The sample used is companies listed on the Indonesia Stock Exchange (IDX) engaged in the consumer goods sector in 2016-2020. The sampling technique uses purposive sampling with financial statement criteria in rupiah and explicitly lists operating profits. The number of samples analyzed was 305 units. The analysis tool uses binary logistic regression. The results obtained are that the capital structure (SM) has a significant positive effect on KK, liquidity (LIK) has a significant negative effect on KK, activity (AKT) has a significant negative effect on KK, and company size (UP) has a significant negative effect on KK. Keywords: Financial Distress, Capital Structure, Liquidity, Activity, Firm Size
Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas Ziral Raditya Aziz; Masiyah Kholmi
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43456

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on Profitability. The object of this research is the mining sub-sector energy sector companies listed on the IDX in 2019-2021 with certain criteria. The sampling method in this study was purposive sampling by producing a sample of 45 samples. The data analysis technique in this study used Stata14 with the results of Green Accounting research affecting profitability and Corporate Social Responsibility having no effect on profitability. Keywords: Green Accounting, Corporate Social Responsibility, Profitability
Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok Ahmad Sholihin; Siti Nuryanah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.46316

Abstract

This study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview. Data is obtained from the tax court decision on the customs value dispute for the period 2018 to 2020. The study found that factors that cause the low winnings on customs value disputes are the low effectiveness of collecting transaction evidence at the time of objection and the limitations of testing the validity of the evidence submitted by the Appellant during the appeal hearing process. This study provide a practical implication that KPU BC Type A Tanjung Priok can conduct further action to mitigate the loss of the appeal hearing for the customs value dispute by for example optimizing data requests to the applicant during the objection process, coordinating with the Document Examiner Officer (Pejabat Fungsional Pemeriksa Dokumen - PFPD) to improve the objection decision, and evaluating tax court decisions. Keywords: Tax Dispute, Tax Court, Tax Appeal, Customs
Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi Januar Eky Pambudi; Hendra Galuh Febrianto; Solikhatun Annisa; Selvitriana Selvitriana
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43715

Abstract

The focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The purpose of this research is to find out how tax aggressiveness, environmental protection, leverage, and liquidity affect the disclosure of corporate social responsibility, with profitability as a moderator. This research was conducted on 19 consumer non-cyclic companies listed on the Indonesia Stock Exchange during the 2017-2021 period, using a purposive sampling technique. Data were analyzed using panel data regression using E-Views 12.0. The results show that tax aggressiveness has a significant negative effect on CSR disclosure, while leverage has a positive effect on CSR disclosure. Environmental protection and salary have no effect on CSR disclosure. Profitability cannot reduce tax aggressiveness, level of environmental protection, and disclosure of corporate social responsibility, but can strengthen or reduce the effect of liquidity on social responsibility. Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Environmental Performance, Leverage, Liquidity, Profitability.
Kajian Potensi Wisata di Wilayah Pesisir Bulak Surabaya Margaretha Ardhanari; Visi Saujaningati Kristyanto; Gratianus Edwi Nugrohadi
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.45375

Abstract

Surabaya is a coastal city with high economic and tourism potential. Three main things that have been done by the city government (physical development, sustainable development programs, and economic strengthening) need to be noted, for example, the non-optimal management of the tourism potential of the coastal area and the imbalance between the tourist area and the surrounding fishing villages. On that basis, this research tries to answer various issues related to the optimization of tourism development in the coastal area of Bulak, Surabaya. This research is initial research that maps the various potentials (owned by the Bulak coastal area of Surabaya), which is then followed up by offering development strategies. This research used a descriptive model qualitative approach. The initial study was conducted by analyzing various planning documents, which were then followed up with field observations and interviews with key people. In the final stage, the researcher then analyzed the development strategy. The results of this study state that Bulak sub-district has nine tourism objects that have the potential to be developed in the coastal area. The proposed development strategy (based on the results of data processing) is an aggressive maintenance strategy. This is done by strengthening inward by making improvements in various fields. In addition, the development strategy also needs to be collaborative, especially with the city government, while still paying attention to various ecological issues Keywords: Tourism Potential Assessment, Aggressive Maintenance Strategy, Surabaya Coastal Area
Peran Kualitas Laba Terhadap Nilai Perusahaan: Komisaris Independen dan Kualitas Audit sebagai Variabel Pemoderasi Pauline Arum Diana; Imang Dapit Pamungkas
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.44710

Abstract

The company aspires to generate profits so that the firm value becomes high and shareholders can experience prosperity. In achieving this goal, investors typically rely on experienced individuals, such as a commissioner. Investors also tend to trust companies audited by the KAP. This research aims to test and analyze the quality of profits affecting the firm value as well as the audit quality and independent commissioners as a moderation variable. The application used to analyze the data in this study is Warpls 7.0. The population includes all property and real estate companies from 2020 to 2022, with purposive sampling yielding a sample of 122 data over three years. The implications of this research are achieving profits and increasing firm value, placing trust in commissioners, and recognizing the quality of financial reports audited by KAP. The results indicate that quality profits have a stimulating effect on a firm value. Independent commissioners cannot moderate the relationship between the quality of profits and firm value, while audit quality can moderate this relationship. Keywords: Independent Commissioners, Profits, Firm Value, Audit Quality
Pengaruh Work From Home terhadap Job Satisfaction yang Dimediasi Work Life Balance dan Dampaknya terhadap Employee Performance Industri Perbankan di Jakarta Siti Wahyuni; Justine Tanuwijaya; Aisyah Gayatri; Adam Maulana; Ismail Hakki Mirici
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43217

Abstract

This study aimed to analyze the effect of work from home on job satisfaction mediated by work life balance and its impact on employee performance in the banking industry in Jakarta with the variables work from home, job satisfaction, and organizational identification as independent variables and employee performance as the dependent variable, work life balance as a mediating variable. The method used in sampling in this study was purposive sampling with a total of 200 employees as respondents. Hypothesis testing using the AMOS analysis tool. The results of testing the hypothesis in this study show that work from home has a positive effect on work life balance, work from home has a positive effect on job satisfaction, work life balance has a positive effect on job satisfaction, there is a work from home effect on job satisfaction which mediated by work life balance, job satisfaction has a positive effect on organizational identification, and organizational identification has a positive effect on employee performance. Keywords: Work From Home, Work Life Balance, Job Satisfaction and Organizational Identification, Employee Performance
Kekuatan Keuangan di Balik Manajemen Laba: Studi Tentang Pertumbuhan Penjualan, Perencanaan Pajak, Ukuran Perusahaan, dan Profitabilitas Anam, Saiful
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.45672

Abstract

This study aims to examine of Sales Growth, Tax Planning, Company Size, and Profitability on Earnings Management, A Case Study of Consumer Goods Sector Companies Listed on the IDX The research encompasses all businesses within the consumer goods sector listed on the Indonesian Stock Exchange during that period. A purposive sampling method was employed, with a sample size of 45 companies. For firms in the food and beverage sector listed. The findings from firms in the food and beverage sector (2018–2021) show that sales growth and profitability have a partial yet significant impact on earnings management, suggesting that companies with higher sales growth or profitability may engage in such practices to maintain investor confidence or meet expectations. In contrast, tax planning and company size do not exhibit a partial effect, challenging the assumption that larger firms or those engaged in tax planning are more likely to manipulate earnings. This may reflect stricter regulations or increased transparency in this sector. Keywords: Sales Growth, Tax Planning, Company Size, Profitability and Profit Management
Environmental, Social, and Governance (ESG) Disclosure and Company Performance: Empirical Evidence in Indonesian Banking Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Husnaini, Wahidatul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.47084

Abstract

This study aims to analyze the relationship between ESG disclosure and company performance with a sample of banking companies listed on the Indonesia Stock Exchange in 2010-2021. Company performance is measured using Return on Assets (ROA), Return on Equity (ROE), Tobin's Q, and Stock Return (Ri). Furthermore, ESG disclosure is measured using the Global Reporting Initiative (GRI) standard for environmental and social disclosure, while governance disclosure is assessed using the GCG score based on POJK Number 55/POJK.03/2016 concerning the implementation of Governance for Commercial Banks, and Indonesian Regulation (PBI) Number 11/33/PBI/2009 concerning the Implementation of Good Corporate Governance for Sharia Commercial Banks and Sharia Business Units. This study uses a quantitative approach with the help of the Eviews 13.0 analysis tool. The results of this study indicate that environmental, social, and governance disclosures have no effect on ROA. While governance disclosures have a negative effect on ROE, in addition to environmental and social disclosures that have no effect on ROE. On the other hand, social and governance disclosures have a positive effect on Tobin’s Q, which is the opposite of environmental disclosures that have a negative effect. Meanwhile, environmental disclosures have a negative effect on stock returns, in addition to social and governance disclosures that have no effect on stock returns. Keywords: Disclosure; Environment; Social; Governance; Performance

Page 24 of 26 | Total Record : 251

 22   23   24   25   26 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol. 24 No. 1 (2025) Vol. 23 No. 2 (2024) Vol 23 No 1 (2024) Vol 22 No 2 (2023) Vol 22 No 1 (2023) Vol 21 No 2 (2022) Vol 21 No 1 (2022) Vol 20 No 2 (2021) Vol 20 No 1 (2021) Vol 19 No 2 (2020) Vol 19 No 1 (2020) Vol 18 No 2 (2019) Vol 18 No 1 (2019) Vol 17 No 2 (2018) Vol 17 No 1 (2018) Vol 16 No 2 (2017) Vol 16 No 1 (2017) Vol 15 No 2 (2016) Vol 15 No 1 (2016) Vol 15, No 1 (2016) Vol 14, No 2 (2015) Vol 14 No 2 (2015) Vol 14, No 1 (2015) Vol 14 No 1 (2015) Vol 13 No 2 (2014) Vol 13, No 2 (2014) Vol 13, No 1 (2014) Vol 13 No 1 (2014) Vol 12 No 2 (2013) Vol 12, No 2 (2013) Vol 12 No 1 (2013) Vol 12, No 1 (2013) Vol 11, No 2 (2012) Vol 11 No 2 (2012) Vol 11 No 1 (2012) Vol 11, No 1 (2012) Vol 10, No 2 (2011) Vol 10 No 2 (2011) Vol 10 No 1 (2011) Vol 10, No 1 (2011) Vol 9, No 1 (2010) Vol 9 No 1 (2010) More Issue