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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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PELAKSANAAN PENGEMBANGAN KARIR DALAM MENINGKATKAN KINERJA PEGAWAI STUDI KASUS DI PUSAT PENDIDIKAN KELAUTAN DAN PERIKANAN muslim, muhammad irfai
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 2 (2015)
Publisher : Universitas Jember

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Abstract

Organisasi memiliki pengaruh yang besar dalam karir anggotanya melalui fungsi-fungsi manajemen sumber daya manusia. Melalui manajemen dan pengembangan karir dapat membantu para pegawai untuk merealisasikan tujuan karirnya di masa yang akan datang. Penelitian ini bertujuan diantara lain untuk: (1) Mengidentifikasi pelaksanaan pengembangan karir pada Pusat Pendidikan Kelautan dan Perikanan. (2) Mengidentifikasi sistem peningkatan kinerja pegawai Pusat Pendidikan Kelautan dan Perikanan. (3) Menganalisis pengaruh pengembangan karir terhadap peningkatan kinerja pada Pusat Pendidikan Kelautan dan Perikanan. Adapun metodologi yang dipakai adalah kuantitatif dengan menggunakan regresi linier berganda, dengan variabel dependent (Kinerja) dan variabel independent (kompetensi, dan kualifikasi). Adapun data yang diambil berupa dana primer dengan menyebar kuesioner ke 35 responden. Hasil penelitian ini menunjukkan bahwa faktor kompetensi tidak berpengaruh secara signifikan terhadap peningkatan kinerja pegawai dengan nilai thitung < nilai ttabel (-0,812 < 2,034), sedangkan faktor kualifikasi berpengaruh secara signifikan terhadap peningkatan kinerja pegawai dengan nilai thitung > ttabel (2,472 > 2,034). Pada sisi lain, pada hasil uji simultan antara pengaruh kompetensi, kualifikasi terhadap peningkatan kinerja pegawai berpengaruh secara signifikan dengan nilai Fhitung > Ftabel (5,466 > 3,284). Kata kunci: Pengembangan karir, Kompetensi, Kualifikasi, dan Kinerja
PERANAN TEKNOLOGI INFORMASI DALAM AUDIT Oktavia, Ika Rochmawati
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 2 (2015)
Publisher : Universitas Jember

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Abstract

Information technology has changed the business transaction, recording dan business process. When most financial information exist in electronic form, auditors should consider audit procedures. In the other hand, the use of information technology can be used to improve the audit techniques and tools. The information technology also can help auditor increase their productivity, as well as that of the audit function. Generalized audit software is the tool use by auditors to automate various audit tasks. This method is rarely used by auditors because they have to examine the whole data. It will takes more time and more money. When accounting and electronic data interchange popularizing, the computerized audit tools are becoming more necessary. With electronic data interchange, an entity and it’s customers or suppliers use communication links to transact business electronically, but some electronic evidence may exist for only a short time and be irretrievable after a specified period if files are changed and backup files do not exist. Thus, auditors should consider the time during which information exists or is available in determining the nature, timing and extent of their substantive tests and applicable tests of controls.
Penerapan Sistem Informasi Berbasis Komputer Pada Aplikasi Monitoring Keuangan dan Aset (Terkait Penatausahaan Piutang Tuntutan Ganti Kerugian Negara) Wijaya, Zaenal Sekty
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 2 (2015)
Publisher : Universitas Jember

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Abstract

Abstract These day, the development of information and technologies in Indonesia is in steady pace and right now also involving other sectors including private and government sectors. Information and technologies has become a common tool that also has been used by many people to support and sustain their daily needs. With the usefulness of the modern technologie, it’s expected that human can invent a new form of system of information that can be used as a tool for running a business or to achieve the organization’s goals. The information that has been given by the system of information is really vital for some decision makers. The preciseness of a decision that made by the decision makers does rely on the information which they retrieve. If the information is not reliable, it will affect the decision that has been made. If a company or some government institution make the wrong choice, the company will suffer loss or the aim of the institution will never be achieved. That’s why many companies spend a lot of money for their system of information so they can get a reliable source of information. A good information is an information which is accurate, actual, and relevant.
GAP HARAPAN NASABAH DENGAN PERSEPSI MANAJEMEN ATAS KUALITAS LAYANAN dimyati, mohamad
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 2 (2015)
Publisher : Universitas Jember

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Abstract. The purposes oh this research are to examine the existance of gap between the expectation of customesr and the perception of management on the service quality at the DSP Bank in Jember regency. The questionnaire was used as the research instrument. The service quality dimentions examined in this reseach are tangibles, reliability, reponsiveness, assurance, and emphaty. The population of this research is all customer DSP Bank and all employee DSP Bank in Jember regency. The total sample size was 120 respondents (99 are customer and 21 are employee). The models of analysis used in the research are gap analysis and Mann-Whitney test. The results of analysis show that  the expectation of customer on the quality of service at the DSP Bank in Jember regency for the dimentions of tangibles and emphaty on average is higher  than the perception management. Whereas for the dimentions of reliability, responsiveness, and assurance on average is lower higher  than the perception management. The results of significancy test with Mann-Whitney test suggest that research hypothesis for the dimention of reliability, responsiveness and assurance in accepted. This means there is a gap between customer expectation and the management perception. Whereas research hypothesis for the domentions of tangibles and emphaty in rejected. This means there is not is a gap between customer expectation and the management perception.   Key words:      customer expectation on the service quality, management perception, dimentions of service quality
PENGARUH KEPEMIMPINAN, KEDISIPLINAN DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS MELALUI KINERJA KARYAWAN (Studi Empiris Pada Perusahaan Daerah Perkebunan (PDP) Kabupaten Jember) Halil, Halil; K, Bagus P. Yudhia; Kustiari, Tanti
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 2 (2015)
Publisher : Universitas Jember

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ABSTRACT Halil1, Bagus P. Yudhia K.2, Tanti Kustiari2 1 Mahasiswa Program Studi Agribisnis Program Pascasarjana Magister Terapan Politeknik Negeri Jember. 2 Dosen Pascasarjana Magister Terapan Politeknik Negeri Jember. Alamat: Jl. Mastrip, Jawa Timur 68101, Indonesia +62 331 333352   There were many issues of human resources management at the Perusahaan Daerah Perkebunan (PDP) Jember. While the competition just makes it more difficult especially increase competitiveness. The purpose of this study was to determine the effect of leadership, discipline and motivation on employee performance, and determine the effect of leadership, discipline, motivation and performance of employee productivity. This study uses a confirmatory approach and PDP Jember as an object of research. Data were analyzed using path analysis. The results showed that the leadership, discipline and motivation significantly influence employee performance and leadership, discipline, motivation and employee performance significantly influence employee productivity.     Keywords: Leadership, Discipline, Motivation, Performance, Productivity, PDP Kab. Jember, Path Analysis.
KOMPETENSI SDM DAN PENGARUHNYA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI KSP DI KABUPATEN JEPARA Rohman, Fatchur
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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Abstract

Koperasi sampai saat ini masih dihadapkan pada permasalahan rendahnya kualitas sumber daya manusia (SDM) dan terbatasnya sumber dana yang dimiliki dalam melaksanakan kegiatan usahanya. SDM yang rendah berakibat pada kinerja koperasi itu sendiri yang biasanya dilihat dari beberapa faktor diantarannya dari kesehatan koperasi. Permasalahan dalam penelitian ini adalah apakah knowledge, skill dan ability berpengaruh terhadap kinerja karyawan bagian akuntansi, dan variable apa yang paling dominan berpengaruh. Sedangkan tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi (knowledge, skill dan ability) terhadap kinerja karyawan bagian akuntansi, dan menganalisis variable yang paling dominan berpengaruh terhadap kinerja. Pendekatan penelitian adalah kuantitaif dengan menggunakan data yang diambil dari hasil kuesioner yang diberikan kepada 36 karyawan KSP di Kabupaten Jepara. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari kompetensi sumberdaya manusia terhadap kinerja karyawan bagian akuntansi. Hasil penelitian menunjukkan bahwa knowledge mempengaruhi kinerja karyawan secara signifikan, skill mempengaruhi kinerja karyawan secara signifikan, ability mempengaruhi kinerja karyawan secara signifikan dan variable skill merupakan variable yang mempengaruhi paling dominan. Ini membuktikan bahwa kinerja karyawan bagian akuntansi KSP Di Kabupaten Jepara sangat dipengaruhi oleh kompetensi karyawan tersebut terutama skill.
EFEKTIVITAS SISTEM INFORMASI PENGANGGARAN TERHADAP PENCAPAIAN KINERJA Trisugiarto, Teguh
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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The purpose of this study is to identify effectiveness implementation of performance-based budgeting system and performance achievements. The concept of budgeting is based on the logic models that find the relationship between inputs, processes, outputs and outcomes also customer oriented (external perspective). This study uses literature study and compare with other studied. From this studied, the results then compared with the provisions and the purpose of performance achievement. The result shows that the performance-based budgeting system can applied and support in achieving the vision and mission as well as the effect on performance. But the performance measurement only on budget absorption. Moreover there are inconsistencies when use performance indicators.
MODEL PEMBERDAYAAN EKONOMI MUSTAHIQ MELALUI ZAKAT Hidayat Anwar, Achmad Syaiful
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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The aim of this research is to test and completing the model of Mustahiq Economic Empowerment by Zakat Utilizing. The research activities consist of simulation and completing of model. Data collecting method that used were interview and focus group discussion with the mustahiq. Based on the analysis results can be conclude that mustahiq agree and support concern with the mustahiq empowerment model. Mustahiq expect by the implementation of empowerment model will be able to increase mustahiq’s welfare by main indicator is the canging of social status from mustahiq to muzakki. In addition, mustahiq suggest a partnership program between BAZ and LAZ management, government, and entrepreneurs for training dan education concern with business management. Key Words: Empowerment, Economic, Mustahiq, Zakat
FACTORS INFLUENCING THE SELECTION OF ACCOUNTING STUDENTS IN A CAREER AS A PUBLIC ACCOUNTANT Widi Asmoro, Tri Kusno; Wijayanti, Anita; Suhendro, Suhendro
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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Abstract The purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, colleger, public accounting
PENGARUH SOSIALISASI PERPAJAKAN DAN EKSTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI suyanto, suyanto; Yahya, Kiftia
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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This research aims to test the tax socialization on tax revenues. This research also aims to The tax extension on tax revenues. This research was conducted at the tax office pratama Wonosari.This research was conducted using saturated sample with a sample of 65 respondents sample that may be analyzed about 63 questionnaire. The analysis data method of this research was multiple linear regression. This research was quantitative. The data used in this study are primary data. Based on the results of the analysis indicate that the variable tax socialization and variable tax extension simultaneously and partially on tax revenues individual taxpayers. The predictive ability of the independent variable on the dependent variable showed independent variables were able to explain the dependent variable variation of 43.8% and the rest was explained by other variables. Keywords: the tax socialozation, the tax extension, and tax revenues

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