cover
Contact Name
Wahyu Agus Winarno
Contact Email
wahyua2@unej.ac.id
Phone
-
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
Keahlian Eksternal dan Kesuksesan Sistem ERP Winarno, Wahyu Agus
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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Abstract

Enterprise Resource Planning (ERP) systems is a packaged business software system that enables a company to manage the efficient and effective use of resources and providing a total integrated solution for the organizations information-processing needs. But, ERP systems success own is not easily to be reached. Because ERP software is not something that while is assembled/ implementation gets to walk success by itself. This study examine antecedent factor that influence ERP systems success. One construct that influence ERP systems success are external expertise that devide consultant effectiveness and vendor support. The sampling technique applied is convenience sampling and this research data is gathered primary data with mail survey. Questionaire was sent to go to firm that already apply ERP systems at East Java Province. Hypothesis testing is done by use of Structural Equation Modeling (SEM) approach by use of software Partial Least Square (PLS). The Result of this research indicates that vendor support have positive affect to ERP systems success. In other hand, effectiveness consultant not affect to ERP systems success. Keywords: ERP, ERP systems success, vendor support, consultant effectiveness, Partial Least Square (PLS).
Pengungkapan AkuntansiPertanggungjawaban Sosial(CorporateSocial Responsibility Disclosure) sebagaiPengungkapan Sukarela Kebutuhan InformasiStakeholderpada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk) Irmadariyani, Ririn
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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The purpose of this research is to see whether the company has taken advantage of the official website to disclose CSR programs conducted. Research conducted at the official site of PT. Indosat Tbk. http://www.indosat.com address in this research focus includes the corporate governance (Government Organization), environmental accounting as a social responsibility. There are two categories that will be used to investigate the reported disclosure of CSR. The first category is the disclosure of information relating to internal stakeholders and the second related information external stakeholders. To measure the quantity of information presented is used as an indicator of Publicity Index. This index indicates the amount of information disclosed by the company as much as 86 questions that there are 2 categories of management and shareholders of the category of internal stakeholders and information to customers, suppliers, environment, society and the distributors of the categories of external stakeholders. The results showed that the index Publicity PT. Indosat Tbk. has revealed 81 of the 86 information relevant to the CSR to the public through the official website. Index derived from the disclosure of information relating to the stakeholders including the reporting of information for 31 categories of internal stakeholders consist of 14 reported that the disclosure of information relating to employee / labor, and 17 reported that the disclosure of information relating to the shareholders and board of directors, as well as stakeholder category for external reporting as many as 50 information that consists of 14 reporting of customer information, supplier information reporting 8 (suppliers), 10 reporting of environmental policies, 12 reported the information society, and 6 reporting the information to distributors. Key Words: Corporate Social Responsibility index publicity official website
Pengaruh Etika Bisnis Islami Terhadap Kinerja Pembiayaan Mudharabah Melalui Informasi Asimetri Pada Bank Syariah di Jawa Timur Roziq, Ahmad
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
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Low level of performance of mudharaba financing is likely a multi-dimensional problems that have occurred since a long time and no inclination to change. Implications of the resultsof the high-profit and loss sharing (such as murabaha) is the formation of public perception that sharia banking is almost no difference with the conventional banking. Such perceptions will form a separate reputational risk that is feared will lead to cynicism among the public that sharia banking business is only a mindset change of name only, while the perpetrators are still common. State performance of sharia banking mudharaba financing portofolio at sharia banking is to show the discrepancy between theory and practical implementation of mudharaba financing. This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. With the known variables than can affect the performance of mudharaba financing will be obtained by solving the solution of gap/inconsistencies between between theory and practical implementation of mudharaba financing and can answer the phenomenon of mudharaba financing is low performance. This study examines the effect of Islamic business ethics toward performance of mudharaba financing through information asymmetry. The study is based on agency theory and theory of sharia enterprise. Agency theory to explain the phenomenon of information asymmetry between the parties of mudharib and sharia bank. Sharia enterprise theory to explain the necessity of sharia Islamic ethics in running the business. These studies included in this type of survey research used for the purposes of clarification or confirmation, or also known as hypothesis testing research, which is intended to explain the influence between variable or causal relationship between variables by testing the hypothesis. The population of this study are all branches of sharia banks and sharia business unit which operate mudharaba financing in East Java, which amounts to 19 bank branches of sharia (sharia business units) with 35 respondents.Methods of data analysis in this study is Structural Equation Modeling using Partial Least Square (PLS) with the aid of computer programs SmartPLS package. The study results showed that Islamic business ethics significantly affect on information asymmetry and does not significantly affect to the performance of mudharabafinancing. Information asymmetry has a significant effect on the risk of mudharaba financing and the performance of mudharabafinancing. This study supports the agency theory and sharia enterprise theory which explains problems in achivement of the performance of mudharaba financing. The study suggests that problems in achivement of the performance of mudharaba financing should be explaned with sharia agency theory in accordance with the Quran as-Shaad verse 24 and the hadith narrated by Bukhari number 2079. Key words: mudharaba financing, Islamic business ethics, information asymmetry, performance Pemetaan Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur Berbasis Sistem Informasi Geografi.
Pemetaan Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur Berbasis Sistem Informasi Geografi Kurrohman, Taufik
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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Local government financial reports (LGFR) is an information which contains data about the wealth of economic activity results from a government within a single budget period. Results from the recording of those statements is a description of achievements in the framework of public finance management. This study aimed to identify areas of financial management performance based on the identification of opinions, findings, and recommendations given by the BPK RI on examination of the financial statements of local districts and cities in “East area” in East Java Province from 2006 until the 2008 budget yearusing GIS. The results showed a fluctuating performance towards achievement of the opinions, findings, and recommendations of the examination results of local government financial reports on each district and town in “East area” in East Java. This is demonstrated by comparing the achievement opinions, findings, and recommendations among the counties and cities during the three-year budget. Keywords: LKPD, Opinion, Findings.
PENILAIAN EFEKTIVITAS HUMAN CAPITAL BALAI BESAR PENELITIAN DAN PENGEMBANGAN PASCA PANEN PERTANIAN MENGGUNAKAN THE HUMAN CAPITAL ASSESSMENT AND ACCOUNTABILITY FRAMEWORK (HCAAF) SURVEY INDICES heni, Nur
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
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Tujuan penelitian ini adalah untuk menilai Human Capital Management Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian (BB-Pascapanen) berdasarkan Leadership and Knowledge Management System, The Results-Oriented Performance Culture System, Talent Management System, dan Job Satisfaction System dalam mencapai visi, misi, dan tujuan BB-Pascapanen. Metodologi penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan kuesioner HCAAF Survey Indices yang dibagikan pada bulan April sampai dengan bulan Juni 2015 kepada seluruh Pegawai Negeri Sipil (PNS) BB-Pascapanen. Hasil dari penelitian ini adalah Human Capital Management Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian (BB-Pascapanen) berdasarkan The Human Capital Assessment And Accountability Framework (HCAAF) sangat efektif (kategori kuat) dalam mendukung pencapaian visi, misi, dan tujuan BB-Pascapanen.
STUDI LITERATUR DAMPAK BUDAYA ORGANISASI PADA PERUSAHAAN MULTINASIONAL Himawan, Aditya Anwar
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
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Companies must be prepared to face the global competition, and organizational culture to support the success of the company. This journal aims to determine the impact of organizational culture in multinational companies. In addition, this study makes it possible to understand the aspects of labor productivity is influenced by the culture of the organization. This study used a qualitative descriptive approach with data collection using the study of literature is to collect data relating to the organizational culture in multinational companies originating from research journals. The research concludes that the existing organizational culture in multinational companies turned out to have a very important contribution in creating effective organizations support the success of the organization.
PENTINGNYA KOMUNIKSI ORGANISASI, MOTIVASI KERJA DAN KOMPENSASI UNTUK MENINGKATKAN KINERJA GURU Wijaya, Dedy Kusumah; Herminingsih, Anik
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
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The success of teachers in performing their duties also mean the institutions success in education. The purpose of this study was to determine the effect of organizational communication, work motivation, compensation on the performance of teachers. This research was explanatory quantitative research method using correlation and regression model. This research at SMA Yuppentek 1 Tangerang involved 69 teachers as respondents.The results showed that organizational communication, motivation and compensation partially and simultaneously have significant effects on the performance of teachers. This research supported the previos reseraches. Keywords: Organizational communication, work motivation, compensation, teacher performance.
ANALISIS TINGKAT HUNIAN DAN PENDAPATAN HOTEL DI KABUPATEN JEMBER SELAMA BULAN BERKUNJUNG KE JEMBER (BBJ) Susanto, Andri Mardi; Susanti, Indria Yuli; Neviyani, Neviyani
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
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Visits to Jember Month (BBJ) is an annual event held by the Government of Jember, creating a form of tourism in the form of entertainment activities such as sports, arts, culture, and science. This study aims to analyze the occupancy rate and the number of traveller spositive effect on hotel revenues during a visit to Jember (BBJ) in Jember. The sample in this study is that there are hotels in Jember City District as much as 31 hotels. Based on calculations SPSS version 16.0 for windows found results positive effect on the occupancy rate of income in Jember. While the number of tourists no significant effect on hotel revenues. Keywords: occupancy rate, tourist, revenue
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH Putri, Yudiana Febrita; Fadah, Isti; Endhiarto, Tatok
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
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Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan Bank Konvensional dan Bank Syariah. Metode pengambilan sampel yang digunakan yaitu teknik purposive sampling artinya memilih sampel dilakukan dengan kriteria tertentu. Sampel dalam penelitian ini berdasarkan kriteria adalah empat bank untuk Bank Konvensional (PT BRI, Tbk, PT Mandiri, Tbk, PT BTN, Tbk, PT BNI, Tbk) dan lima bank untuk Bank Syariah (PT Bank BRI Syariah, PT Bank Syariah Mandiri, PT Bank Muamalat Indonesia, Tbk, PT Bank Syariah Bukopin, PT Bank Mega Syariah). Penelitian ini menggunakan rasio keuangan berupa Loan to Deposit Ratio (LDR), Return On Equity (ROE), Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan uji hipotesis Independent Sample t-Test. Hasil penelitian menunjukkan bahwa Bank Konvensional dan Bank Syariah terdapat perbedaan yang signifikan pada rasio LDR, ROA, CAR, BOPO. Sedangkan pada rasio ROE dan NPL tidak terdapat perbedaan yang signifikan antara Bank Konfensional dan Bank Syariah. Kata Kunci: Capital Adequacy Ratio, kinerja keuangan, Loan to Deposit Ratio, Non Performing Loan, dan  Return On Equity.
PENGARUH KUALITAS LAYANAN, HARGA DAN CITRA MEREK TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN POS EKSPRES DI KANTOR POS BONDOWOSO DAN SITUBONDO Suwandi, Suwandi; Sularso, Andi; Suroso, Imam
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
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The objectives of this study was to determine the effect of service quality, price and brand image on Post Express customer satisfaction and loyalty in Bondowoso and Situbondo Post Office, using analytical methods Sructural Equation Modeling (SEM) with the of Amos program version 5.0. The population in this research is all customer who sent document or parcel with the Post Express service. The respondent are chosen by purposive sampling. This study uses primary data by taking a sample of customers Post Ekspres at the Bondowoso and Situbondo Post Office,  as many as 133 samples. The results of this study are: (1) service quality has positive and significant impact on customer satisfaction; (2)  price has positive and significant impact on customer satisfaction; (3) brand image has positive and significant impact on customer satisfaction, (4) customer service has positive and significant impact on customer loyalty; (5)  price has positive and significant impact on customer loyalty; brand image  has positive but not significant impact on customer loyalty; (7) satisfaction has positive and significant impact on customer loyalty. Keywords: service quality, price, brand image, satisfaction, customer loyalty

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