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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 MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN TERDAFTAR DI BEI iswara, ulfah setia
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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Abstract

ABSTRACT Financial reporting is important for interested parties because it includes financial information and other specific information that may influence decision- making. Efforts in presenting quality financial reporting to be a challenge for companies because of the increasing number of cases of manipulation of financial statements. Corporate governance mechanism has an important role to support the achievement of financial reporting quality. The purpose of this study was to examine and obtain empirical evidence of the influence of corporate governance mechanisms on the quality of financial reporting. This research is quantitative. The sample used in this study is a non- financial companies listed on the Indonesia Stock Exchange during the period from 2009 until 2013 amounted to 660 companies. Analysis of the data used in this study is multiple regression analysis. The results showed that the proportion of independent board, managerial ownership and institutional ownership has proved a significant effect on the quality of financial reporting. Age of the company, type of industry, quality audit, leverage, liquidity and growth as control variables proved to have a significant effect on the quality of financial reporting.   Keywords: corporate governance, the proportion of independent board, managerial ownership, institutional ownership, the quality of financial reporting
CONFIRMATORY FACTOR ANALYSIS OF ANTECEDENTS LATENT VARIABLES AS AN IMPORTANT INSTRUMENT TO IMPROVE MARKETING PERFORMANCE OF JEMBER’S CIGAR Kurniawan, Bagus Yudhia
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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Abstract

Jember Regency expanses of land and the production of Besuki Na Oogst (BNO) tobacco, which tends to increase every year, but this is not matched by an increase in purchases of BNO tobacco by companies or exporters. The phenomenon of the increase in hectarage and production of BNO tobacco, is not offset by the purchase of BNO tobacco products (a decline in BNO tobacco purchases) will obviously reduce the volume of sales and lower the growth rate of Jember’s cigar sales. The purpose of this study was to determine the relationship of each indicator with variable of creativity and innovation as antecedent variables which is an important instrument to improve marketing performance, with the method of maximum likelihood estimation (MLE) to estimate the model parameters. The analysis technique used in this study is a confirmatory factor analysis (CFA), a multivariate analysis method that can be used to test or confirm whether the measurement model that is built was accordance with hypothesized. The results showed that the perception of respondent research on creativity, innovation, and marketing performance of Bobin PTPN X industrial units is good. Most powerful indicator as a measure of creativity variable is motivation, while the weakest as a measure of creativity variable is a newness of the strategy. Most powerful indicator as a measure of innovation variable is the product innovation, while the weakest as a measure of innovation variable is the level of investment in innovation. Most powerful indicator as a measure marketing performance variable is customer growth rate, while the weakest as a measure marketing performance variable is sales growth rate.   Keywords :                 Confirmatory Factor Analysis, Antecedents Latent Variables, Marketing Performance, Jember’s Cigar
PERANAN EXPERIENTIAL MARKETING DAN KEPUASAN PASIEN DALAM MENCIPTAKAN LOYALITAS PASIEN RUMAH SAKIT FATIMAH BANYUWANGI Mohamad Dimyati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 13 No 2 (2014)
Publisher : Universitas Jember

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Penelitian ini bertujuan untuk menguji pengaruh: experiential marketing terhadap kepuasan pasien; experiential marketing terhadap loyalitas pasien; dan kepuasan pasien terhadap loyalitas pasien; serta untuk mengetahui peranan experiential marketing dan kepuasan pasien dalam menciptakan loyalitas pasien rumah sakit Fatimah Banyuwangi. Instrumen penelitian menggunakan kuesioner yang mencerminkan persepsi dan harapan pasien tentang experiential marketing yang diterapkan rumah sakit serta kepuasan dan loyalitas pasien rumah sakit Fatimah Banyuwangi. Populasi penelitian adalah seluruh pasien rumah sakit Fatimah Banyuwangi. Metode sampling menggunakan startified purposive sampling. Jumlah sampel 120 responden, dengan alokasi disproposional untuk pasien rawat jalan dan pasien rawat inap, masing-masing diambil 60 responden. Metode analisis menggunakan struktural equation modeling (SEM). Hasil penelitian menunjukkan bahwa experiential marketing berpengaruh positif signifikan terhadap kepuasan pasien, Experiential marketing berpengaruh tidak signifikan terhadap loyalitas pasien, dan kepuasan berpengaruh signifikan positif terhadap loyalitas pasien, dan kepuasan pasien memiliki peranan yang lebih penting dibanding experiential marketing dalam menciptakan loyalitas pasien rumah sakit Fatimah Banyuwangi. Kata kunci: Experiential marketing, kepuasan pasien, loyalitas pasien.
PERSEPSI BAURAN PEMASARAN KONSUMEN LAYANAN POS EXPRESS DI KANTOR POS JEMBER 68100 Wachyudi Azis; R. Andi Sularso
Jurnal Ekonomi Akuntansi dan Manajemen Vol 13 No 1 (2014)
Publisher : Universitas Jember

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Abstract

Thepurpose of this study is to analyze and prove the perception of the marketing mix can influence the decision to buy the product in the Express Post service Post Office Jember. The number of informants as many as 115 people, consisting of career women, employees of private, academic graduates and housewives. The total sample of 10 informants as respondents drawn using sampling techniques purpusive. The results of the study explained that there is a positive perception raises a significant effect on the incidence of satisfaction and purchase decisions improve service revenue performance products Pos Express. This is indicated by the results of the interview datavaliditycan be tested. Keywords: Perception ofProduct, Price, Promotion, Place, Process, Personnel, Physical evidence (Perception Marketing Mix).
ANALISIS PENGARUH FAKTOR INTERNAL EMITEN TERHADAP BAGI HASIL INVESTOR PADA OBLIGASI SYARIAH MUDHARABAH DI INDONESIA Sri Rahayu; Isti Fadah; Novi Puspitasari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 12 No 1 (2013)
Publisher : Universitas Jember

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This study aims to analyze the influence of internal factors of emitens that affect the investors profit-sharing to the mudharabah islamic bond in Indonesia. This study used an independent variable in the form of internal factors (debt ratio, current ratio, ROA and ROE) and the dependent variable in the form of profit-sharing mudharabah islamic bond investors. This research is using multiple linear regression analysis and using purposive sampling as the sampling method. The results showed that significantly affect the variable debt ratio (X1), current ratio (X2), ROA (X3) and ROE (X4) simultaneously to the profit-sharing mudharabah islamic bond investors. Partially, variable followed by current ratio, ROA, and ROE which significantly affect the results of profit-sharing mudharabah islamic bond investors in Indonesia. Keywords: Mudharabah Islamic bond of profit-sharing, financial ratios, purposive sampling and multiple linier regression analysis.
MODEL PENDEKATAN MANAJEMEN RISIKO Bayu Wijayantini
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 2 (2012)
Publisher : Universitas Jember

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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 PELAYANAN FISKUS DAN TINGKAT KESADARAN WAJIB PAJAK TERHADAP PERILAKU PENGHINDARAN PAJAK, KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI Suyanto Suyanto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 1 (2012)
Publisher : Universitas Jember

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Hubungan antara pelayanan fiskus dan tingkat kesadaran wajib pajak menarik banyak perhatian peneliti. Penelitian ini menguji antara pengaruh pelayanan fiskus dan tingkat kesadaran wajib pajak, kepatuhan wajib pajak sebagai variabel pemoderasi. Data dikumpulkan dari kuisioner dengan menggunakan purposive sampling pada wajib pajak pribadi dan wajib pajak institusi di Yogyakarta. Jumlah kuisioner yang didistribusikan adalah 90 kuisioner dan kuisioner yang kembali 79 atau respon rate 87,78%. Setelah dilakukan penyeleksian terhadap kuesioner terdapat 4 kuesioner harus dikeluarkan dari sampel, kuesioner yang dapat dianalisis 75 kuesioner dianalisa dengan menggunakan analisa regresi. Hasil menunjukkan bahwa interaksi antara pelayanan fiskus dan kepatuhan wajib pajak secara statistik signifikan pada p 0,022 (p
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MENABUNG DI BANK SYARIAH (Studi Kasus Pada Bank Syariah Mandiri Cabang Jember) Nurul Qomariah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 1 (2011)
Publisher : Universitas Jember

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This research is done to know the influence of variable of marketing mix service to the decision making of consumer to save their money in Bank in Jember. The independent variable in this research are the marketing mix that include: product (X1), price (X2), place (X3), promotion (X4)). The dependent variable in this research is the decision making of consumer. Research methode was with regresion analysis. The population was all the consumer that save their money in BSM Jember . The amount of sample was 50 respondent. Research was done by conducted direct observation to the the consumer that save their money in BSM Jember tough questioner. The technique of intake of sample used purposive random sampling. Based on the analysis result, it is obtained that the variable of marketing mix that have direct influence to the decision making of consumer The regresion coeficient of each variables was product (0,192), price (0,235) place (0,528) and promotion (0,242). Key Words : Marketing, product, price, place, promotion, purposive random sampling.
Pengungkapan AkuntansiPertanggungjawaban Sosial(CorporateSocial Responsibility Disclosure) sebagaiPengungkapan Sukarela Kebutuhan InformasiStakeholderpada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk) Ririn Irmadariyani
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 KUALITAS LAYANAN, HARGA DAN CITRA MEREK TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN POS EKSPRES DI KANTOR POS BONDOWOSO DAN SITUBONDO Suwandi Suwandi; Andi Sularso; Imam Suroso
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 1 (2015)
Publisher : Universitas Jember

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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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