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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 CITRA, KUALITAS LAYANAN DAN KEPUASAN TERHADAP LOYALITAS PASIEN DI POLIKLINIK EKSEKUTIF RUMAH SAKIT DAERAH dr. SOEBANDI KABUPATEN JEMBER Hidajahningtyas, Nurullah; Sularso, R. Andi; Suroso, Imam
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

The studyaimedto examine the effect of brand image of dr Soebandi executive polyclinic, service quality and satisfaction to patient loyalty. There were six hypotheses were tested with path analysis using partial least squares instrument. Data were collected using a questionnaire. The results showed that first, second, third, and five hypotheses were received. Brand image influenced service quality and patient satisfaction. Analysis of direct and indirect effects indicated that the quality of service and patient satisfaction were intervening variables in the relationship with the brand image of an executive polyclinic to patient loyalty. Another hypothesis were rejected. Service quality andsatisfaction were an important mediator in the relationship between brand image and loyalty. These findings implied that the quality and satisfaction wereintervening variables to patient loyalty. Brand image played an important role in changing service quality and patient satisfaction. It would lead to better patient loyalty are higher as well. Key words: brand image, service quality, satisfaction, patient loyalty
PENGARUH CSR DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR di BEI ) Wardhani, Rulyanti Susi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

CSR issue influences the corporate business performance, so that the corporate is demanded to be responsive.The aims of the research are to perceive: (1) the influence of CSR disclosure to firm value, (2) the influence of CSR disclosure to the firm value with financial performance as intervening variable. The research took 32 manufacturing companies listed on Indonesia Stock Exchange from 2007 to 2009 for the population by purposive judgement sampling. Data was collected by content analysis and documentation method with the observation period during 3 years. The analysis method used path analysis with SPSS 17 version. The results show that CSR disclosure does not influence the firm value directly, and the firm value with financial performance as variable intervening does not either. Keywords: CSR Disclosure, Firm Value, Financial Performance.
PENERAPAN SAK-ETAP PADA ENTITAS KOPERASI (Studi Kasus Pada KUD Tri Karsa Jaya Kec. Bangsalsari Kab. Jember) Yulinartati, Yulinartati
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

Financial reportis a report that shows the financial position consisting of revenues, expenses, assets, capital, and debt in a given period as a result of the transactions. Th financial statements should reflect the purpose cooperative of cooperatives, the balance of the calculation must be clearly informed cooperative activities with its members, because it is the income of members is presented separately f rom income derived from non - member transactions. Presentation was more reflective of that cooperative effort is more concerned with the transaction or service to the members of the non -members. Financial statements are the KUD "Tri Karsa Jaya" consisting of the balance sheet and the balance of the report. At the balance sheet of financial statements provide information about the assets, liabilities, and equity. Presentation of financial statements KUD " Tri Karsa Jaya" is not in accordance with GAAP on the accounting co-ETAP, because KUD "Tri Karsa Jaya" has not made ​​ a cash flow statement, statement of changes in equity, and notes to the financial statements. Keywords: Financial Statements, Income Statements, Cooperative
SISTEM INFORMASI DAN STRATEGI BUSINES PERUSAHAAN Winarno, Wahyu Agus
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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Abstract

Perkembangan teknologi yang cepat, membuat perusahaan memiliki kesempatan yang luas untuk melakukan portofolio teknologi informasi untuk memperoleh kecepatan, efisiensi dan fleksibilitas dalam menjalankan proses businesnya. Teknologi dan sistem informasi memainkan peran penting dalam memperoleh keunggulan kompetitif perusahaan. Keberhasilan untuk memperoleh hal tersebut, dapat terjadi ketika terjadi keselarasan strategi sistem informasi dengan tujuan organisasi. Tujuan organisasi yang tertuang dalam visi dan misi perusahaan dapat dicapai dengan strategi busines yang bagus. Strategi ini tidak dapat berjalan dengan baik tanpa desain sistem informasi yang baik pula. Pilihan terhadap strategi busines berdampak pada penentuan strategi sistem informasi. Mulai dari proses perencanaan, desain pengembangan, sampai dengan impementasi sistem informasi mensyaratkan keselarasan dengan strategi busines perusahaan. Menjalankan proses tersebut dengan baik, akan menciptakan keunggulan kompetitif bagi perusahaan. Kata Kunci: Teknologi, Sistem Informasi, Sistem Informasi Strategis, Strategi Busines
PERANAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI UPAYA PEMBERDAYAAN MASYARAKAT UNTUK MENGURANGI KEMISKINAN Wulandari, Deasy
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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Abstract

Penyebab kemiskinan yang terjadi di Indonesia diantaranya karena tingkat pendidikan yang rendah, tingginya pengangguran dan masalah sosial lain. Perusahaan sebagai sebuah organisasi yang berada di lingkungan masyarakat mempunyai peranan yang sangat penting dalam membantu mengurangi masalah kemiskinan ini. Salah satu program yang pada saat ini dapat dilakukan oleh perusahaan dan sangat gencar dilakukan adalah program Corporate Social Responsibility (CSR). Program Corporate Social Responsibility (CSR) ini merupakan usaha yang harus dilakukan oleh perusahaan sebagai bentuk tanggung jawab perusahaan untuk memberdayakan dan meningkatkan lingkungan sosialnya. Lingkungan sosial disini merupakan lingkungan makro dan mikro baik dari sisi internal maupun eksternal. Program ini bukan hanya bermanfaat bagi masyarakat di sekitar lingkungan sosial perusahaan saja tetapi pihak perusahaan sebagai penyelenggara CSR sendiri dalam jangka panjang akan mendapatkan persepsi (citra) yang baik dari lingkungan sosialnya sehingga pelanggan akan berusaha untuk turut mempromosikan perusahaan (termasuk di dalamnya adalah produk yang ditawarkan oleh perusahaan) yang pada akhirnya akan mewujudkan konsep pemasaran holistik pada perusahaan. Kata Kunci: Corporate Social Responsibilty, kemiskinan, citra, pemasaran holistik.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010) Effendi, Rochman; Sayekti, Yosefa; Wijayanti, Rahma Rina
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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Abstract

This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate status, and industry sector. The measurement of the level environmental liability disclosure was based on the GRI (2006). The type of this research was quantitative and used secondary data based on companies` annual reports of the listed companies in PROPER and Indonesia Stock Exchange during period 2008 - 2010. The results of this research indicated that the company size variable was statistically significant and positively influential on the rate of environmental responsibility disclosure, while corporate status of non PMA (BUMN and PMDN) and industry sector which had the highest environmental compliance according to PROPER were statistically significant on the rate of environmental responsibility disclosure. However, profitability and government regulation did not affect significantly to the rate of environmental responsibility disclosure. Keywords: GRI, environmental responsibility disclosure, profitability, company size, government regulation, corporate status, and industry sector
MENELISIK AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Sari, Dita Puspita; Putra, Hendrawan Santosa
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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Abstract

Akuntansi Pemerintahan berbasis akrual merupakan suatu inovasi dalam unit administrasi publik. Basis akrual diaplikasikan sebagai dasar pencatatan laporan anggaran dan laporan keuangan karena memiliki banyak manfaat. Saat ini, implementasi basis akrual menjadi tren dalam sektor pemerintah di berbagai negara. Artikel ini bertujuan untuk menjelaskan bagaimana perkembangan standar, implementasi basis akrual yang dilakukan entitas pemerintah beberapa negara, serta kelebihan dan kelemahan penerapan akuntansi pemerintahan berbasis akrual di beberapa negara.Pendekatan yang digunakan dalam penulisan artikel ini adalah pendekatan kualitatif interpretif. Pendekatan ini digunakan karena penulis bermaksud memperoleh gambaran yang mendalam tentang akuntansi pemerintahan berbasis akrual dan memotret bagaimana implementasi basis akrual dalam sektor pemerintah di berbagai negara. Kata kunci: akuntansi berbasis akrual, standar Akuntansi pemerintahan, implementasi akuntansi akrual
MODEL PENDEKATAN MANAJEMEN RISIKO Wijayantini, Bayu
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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Abstract

Risk has became as a complex phenomenon, and risk management clearly requires in other to business survival. This article attempt to describes some methodology approach for risk management implementation. There are three common extendable phases in risk management which is depend on their own condition and considerations. Key words: risk, management, identify, analysis
PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP PEMBELAJARAN ORGANISASI,KEUNGGULAN DAYA SAING BERKELANJUTAN DAN KINERJA USAHA PADAUMKM KERAJINAN KULIT BERORIENTASI EKSPOR DI SIDOARJO Reswanda, Reswanda
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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Abstract

The objective of this research was tested the effect of entrepreneurships orientation towards organizational learning, sustainable competitive advantage and business performance of Micro, Small and Medium Enterprises (MSME) Handycraft Leather-based Export Oriented at Tanggulangin, Sidoarjo. The study was a confirmatory carries out by testing several hypotheses in order to figure out the causal relationship of all the above variables. All Micro, Small and Medium Enterprises (MSME) Handycraft Leather-based Export Oriented at Tanggulangin, Sidoarjo, 110 MSME all together were taken as the population of this research. The study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM) with the support of AMOS 16.0 program. The result of research showed that there were direct, significant and positive relationships between entrepreneurship orientation and organizational learning; there were direct, significant and positive relationships between entrepreneurship orientation and sustainable competitive advantage; there were direct, significant and positive relationships between organizational learning and performance and there were direct, significant and positive relationships between sustainable competitive advantage and business performance. There were no relationships between entrepreneurship orientation and business performance and there were no relationships between organizational learning and sustainable competitive advantage at handycraft leather-based export oriented at Tanggulangin, Sidoarjo. Benefit of this research can be used as scientific information regarding the variables of entrepreneurship orientation, organizational learning, sustainable competitive advantage and business performance. It can also be used as a basis to motivate improvement small scale industry. Keywords: Entrepreneurship orientation, organizational learning, sustainable competitive advantage, business performance, micro, small and medium enterprises
IMPLEMENTASI E-GOVERNMENT SYSTEM DALAM UPAYA PENINGKATAN CLEAN AND GOOD GOVERNANCEDI INDONESIA Arum Sari, Kusuma Dewi; Winarno, Wahyu Agus
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 1 (2012)
Publisher : Universitas Jember

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Abstract

Perkembangan paradigma kehidupan bernegara sejak reformasi 1998, membawa suatu tuntutan terciptanya clean andgoodgovernance di Indonesia. Dalam mewujudkan hal tersebut, dibutuhkan kebijakan yang terarah salah satunya melalui pemanfaatan Teknologi Informasi berupa e-government. E-Government merupakan pemanfaatan teknologi informasi yang dilakukan pemerintah dalam memberikan pilihan pada masyarakat untuk mengakses informasi secara mudah guna meningkatkan transparansi, akuntabilitas, maupun partisipasi masyarakat sehingga dapat menjadi sarana check and balances kebijakan dan kegiatan yang dilakukan oleh pemerintah. Hasil penelitian ini menunjukkan, perkembangan sistem e-government di Indonesia secara kuantitas mulai meningkat namun secara kualitas hal ini belum memadai.Untuk lebih meningkatkan pengembangan e-government di Indonesia baik dari segi kuantitas maupun kualitas maka diperlukan adanya komitmen dari pemerintah dalam menyempurnakan pengembangan e-government terutama dari segi infrastruktur, SDM, aplikasi, regulasi serta sosialisasi di internal pemerintah maupun kepada masyarakat. Bila dilakukan dengan serius hal tersebut dapat mendukung tercapainya keberhasilan implementasi e-government dan mampu memperbaiki mutu pelayanan publik demi terciptanya clean and good governance di Indonesia. Kata kunci: E-Government, clean and good governance, transparansi, akuntabilitas, dan partisipasi publik

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