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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 Hedonic Lifestyle, Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Keuangan pada Generasi Z dengan Gender sebagai Variabel Moderasi Nirmala, Annisa Najla; Agustina, Yuli; Subagyo, Subagyo; Istanti, Lulu Nurul
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.v23i2.48570

Abstract

The evolution of the times necessitate individuals to cultivate prudent financial behavior. It was found that many students in the city of Malang revealed a prevalence of hedonistic lifestyle. Many studens in the city of Malang easily felt FOMO (fears of missing out) about a trend. So, the purpose of this study was to investigate how a hedonic lifestyle, financial literacy, and financial attitudes affect the financial behavior of generation z students in Malang city. The research uses a quantitative approach, focusing on generation z students in Malang city as the population with 210 respondents. The results show that financial behavior is negatively impacted by a hedonic lifestyle, while financial literacy and financial attitudes have a positive influence. However, gender does not have any effect on the relationship between hedonic lifestyle, financial literacy, financial attitudes, and financial behavior. The findings of this study are the financial behavior of students in Malang city can be said to be quite good, but still have a hedon lifestyle, becauda of low self-reliance Keywords: Hedonic Lifestyle, Financial Literacy, Financial Attitudes, Financial Behaviour, Gender
Mengoptimalkan Return: Menganalisis Dampak Kurs, Book Value per Share, dan Earning per Share Arianingtias, Desti Dwirahayu; Dura, Justita
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.v23i2.51881

Abstract

This research aims to determine the effect of the Exchange Rate, Book Value per Share, and Earnings per Share on Stock Returns in the transportation sector listed on the IDX for the period 2020 to 2023. The dependent variable in this research is stock returns, while the independent variables consist of exchange rate, Book Value per Share, and Earnings per Share. The sampling technique in this research was using a purposive sampling method. From 2020 to 2023 of the transportation and logistics companies listed on the Indonesia Stock Exchange during the research period, only 16 companies were eligible to be used as samples for this research. The data was tested using Eviews version 12 by testing classical assumptions with the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data analysis used multiple linear regression analysis tests and hypothesis testing using the coefficient of determination analysis test (R²) and t test. The research results show that only the variables Exchange Rate, Book Value per Share, Earning Per Share have no effect on stock returns of transportation and logistics companies listed on the Indonesia Stock Exchange (BEI). Keywords: Kurs, Book Value per Share, Earning per Share, Return Saham
The Effect of Green Investment on Firm Value Debbianita, Debbianita; Prayogo, Enny; Hoetama, Marcella
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.v23i2.52219

Abstract

Indonesia was one of over 40 countries that signed the Global Coal to Clean Power Transition declaration at the 26th Climate Change Summit (COP26) and positioned Indonesia as a key green investment destination. Green Investment is an investment activity that focuses on companies or investment prospects that have a commitment to the conservation of natural resources, the production and discovery of alternative sources of new and renewable energy (EBT), the implementation of clean water and air projects, and investment activities that are friendly to the surrounding environment. Green investment as a company's effort to manage environmental problems by reducing the negative impact of business activities on the environment therefore green investment can increase competitive advantage, reputation, and company value. The implementation of green investment is one of the company's strategies in increasing profits without damaging the environment. This study will use the SRIKEHATI index, measurement of Green investment using PROPER ratings There are 5 levels in the PROPER rating, namely the first rank is given a gold color, the second rank is given a green color, the third rank is given a blue color, the fourth rank is given a red color, and the last rank is given a black color, and the company value can be calculated using Tobins Q calculation. Keywords: Green Investment, Company Value
Fleksibilitas Transparansi dan Akuntabilitas dalam Menghindari Penipuan dengan Pendekatan Akuntansi Forensik: Blawi Lamongan Wijaya, Almaira Oktavia; Leniwati, Driana; Wahyuni, Endang Dwi; Astuti, Sri Wibawani Wahyuning; Affan, Muhammad Wildan
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.v23i2.52377

Abstract

This research aims to find out how a village can flexibly account for its village funds in a transparent manner to minimize acts of fraud by using a forensic accounting approach considering the increasing number of cases related to these acts. Data collection was carried out through in-depth interviews with village officials who were key informants. The method used was snowballing with additional informants. The resulting interview will then be concluded or summarized. Then a triangulation technique was carried out by conducting interviews and checking validity by viewing or observing existing websites so that the data obtained was valid. Based on the results found in the research, it can be concluded that accountability of village funds is needed to minimize this situation, but there are still several factors that make this an opportunity, such as a person's lack of trust in existing temptations and the demands of the people around him who ask him to produce more money. Keywords: Accountability, Forensic Accounting, Flexibility, Fraud
Pengaruh Interpersonal Interaction Terhadap Purchase Intention Pada Shopping Live Streaming: Efek Mediasi Swift Guanxi Nandini, Naomi Marsya; Rahayu, Siti; Trisnawati, ⁠Juliani Dyah
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.v23i2.52939

Abstract

This study aims to analyze the influence of perceived expertise, perceived similarity, perceived familiarity, perceived likeability, flow, and guidance shopping on swift guanxi and purchase intention. The research was conducted in Indonesia, targeting users of three e-commerce platforms (Shopee, Tokopedia, and Lazada) who have made purchases through shopping live streaming at least one to five times. Respondents were required to be at least 17 years old and have interacted during shopping live streaming sessions. Primary data was collected through questionnaires distributed to a sample of 312 respondents. The study employed a quantitative method using PLS-SEM (Partial Least Square - Structural Equation Modelling) for data analysis. The results indicate that perceived expertise, perceived familiarity, flow, and guidance shopping have a positive and significant impact on swift guanxi, and swift guanxi has a positive and significant impact on purchase intention. However, perceived similarity and perceived likeability do not have a significant influence on swift guanxi. Keywords: Shopping live streaming, Swift guanxi, Purchase intention, Flow, Guidance shopping
Apakah Kualitas Audit Berpengaruh terhadap Penghindaran Pajak? Purnomo, Hanny
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.49272

Abstract

Tax avoidance is a crucial issue that affects the stability of the country's economy. This research examines the influence of one of the Good Corporate Governance mechanisms, namely audit quality on tax avoidance. This research uses a sample of 504 companies from all sectors except finance on the Indonesia Stock Exchange for the 2019-2022 period. The research results show that audit quality as reflected by the size of the Public Accounting Firm and Audit Fees does not affect tax avoidance. The implications of this research focus on increasing taxpayer awareness and improving tax regulations to minimize tax avoidance. Keywords:  Audit Firm Size, Audit Quality, Corporate Governance, Tax Avoidance, Audit Fee
Nilai Perusahaan di Indonesia: Sebuah Analisis Bibliometrik Adi Saputra, Dany; Nur Ardila, Lina; Jannah, Miftahul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53229

Abstract

This bibliometric study identifies important patterns and advances in the literature on Indonesian firm value. Understanding the ways in which different variables affect business value in this emerging market is becoming more important, as evidenced by the growing body of research. Through the analysis of publishing patterns and identification of specific findings in the Indonesian context, this study offers insightful recommendations for further research aimed at improving our understanding of the dynamics of firm value in Indonesia. According to the results of the investigation, a number of important elements, such as corporate governance, profitability, and corporate social responsibility, have a significant impact on firm value. From 2012 to 2024, the publication patterns of Indonesian firm value emphasize important conclusions from a number of assessments and bibliometric studies. This study concentrates on firm value-related factors, emerging literature trends, and cross-disciplinary problem areas. Understanding Indonesian firm value research begins with this bibliometric study. This study offers new research avenues to better understand how Indonesian organizations generate and preserve value by identifying important themes and underexplored areas. Focusing on the development of determinants, sector-specific research, and comparative analysis can help academics and practitioners make better judgments about corporate value in Indonesia. This study can expand the literature on corporate value in Indonesia and contribute to the discussion of corporate performance and value creation in developing countries. Keywords: Bibliometric, Firm Value, Trend Analysis, Indonesia
Systematic Literature Review (SLR) MSMEs Performance: Themes, Theories and Integrative Frameworks Br Purba, Neni Marlina; Kesuma, Sambas Ade; Muda, Iskandar
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53688

Abstract

This study is a Systematic Literature Review (SLR) conducted to systematically view, review, map and focus on various previous studies that are dominant on themes, theories and frameworks in the performance of Micro, Small and Medium Enterprises (MSMEs). This SLR was conducted by mapping in detail from 51 articles indexed by Scopus and indexed Q1, Q2, Q3, and Q4 published during the last 10 years, namely the period 2016 - 2025. The analysis in this SLR is based on the category of themes (variables), theories, methodologies, and research objects as well as matters related to the research findings. Based on the results of the analysis of several dominant variables in the study such as digital marketing, e-commerce, business strategy, financial literacy, technology adoption. The dominant method used in MSME performance research is the quantitative research method with SEM statistical techniques and SmartPLS and AMOS analysis methods. While Resource-Based View (RBV) is the most important theory used, followed by the Innovation Theory and Technology Adoption Model (TAM) theories. Keywords: MSMEs, Business Performance, Systematic Literature, Digitalization, Strategic Orientation
Faktor-Faktor yang mempengaruhi Nilai Perusahaan LQ45 di Indonesia Ahmad Fareed Idral, Haikal Ahmad Fareed; Kusumadewi, Amalia; Margaretha Leon, Farah Margaretha
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53697

Abstract

This study aims to identify the factors that affect firm value of companies listed in the LQ45 group of companies in Indonesia by focusing on the effect of dividend yield, debt capital, tangible assets, and free cash flow on firm value interpreted using the Tobin's Q ratio. The method used is panel data regression through the Random Effect Model (REM) approach.  The data applied in the following study originated from companies registered on the Indonesia Stock Exchange (www.idx.co.id) for five periods from 2019-2023 with a population of 70 LQ45 companies. The sample consists of 23 companies with a total of 115 observations. The results confirm that dividend yield and debt capital have a significant positive effect on firm value, while asset tangibility have a significant negative effect. Free cash flow and the interaction between dividend yield and debt capital have no significant effect. The implications of these findings suggest that managers need to maintain consistent dividend payments and an optimal debt structure, as well as ensure the efficient use of assets. For investors, focusing on dividend stability, healthy capital structure, and asset efficiency are important considerations in making investment decisions. Keywords:  Asset Tangibility, Debt Capital, Dividend Yield, Firm Value, Free Cash Flow, Tobin’s Q
The Influence of the Dow Jones Industrial Average, Standard & Poor’s 500, and Inflation on the Composite Stock Price Index: A VECM Analysis Lazuardi, Deris; Adlan, Muhamad Aqim
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53699

Abstract

One of the main indicators of the Indonesian economy is the movement of the Composite Stock Price Index (CSPI), which reflects the performance and health of the capital market as a whole. The CSPI itself is also influenced by various factors, both external and internal factors. Researchers aim to analyze the influence of the Dow Jones Industrial Average (DJIA), Standard & Poor’s 500 (S&P 500), and Inflation variables on the Composite Stock Price Index using the Vector Error Correction Model (VECM) model, and data collected from the Month in 2009 to the Month in 2024. Researchers in this study used quantitative methods and the sources used were secondary data sources. Variable sources are taken from Yahoo Finance, Investing.com, and Bank Indonesia data. Researchers used EViews version 13 Enterprise software to analyze the time series data. DJIA has a positive and significant influence on CSPI in the long term. While the DJIA in the short term has a positive and insignificant influence on the CSPI. Regarding the S&P 500 in the long term, the S&P 500 has a negative and insignificant effect on the CSPI. While the S&P 500 in the short term has a negative and significant influence on the CSPI. Then related to Inflation in the long term and short term, Inflation has a positive and insignificant effect on the CSPI. The R2 value is 54%, this indicates a moderate or fairly good influence. Keywords: CSPI, Influence, Dow Jones Industrial Average, Standard & Poor’s 500, Inflation, VECM.

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