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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 Sosialisasi Perpajakan dan Ekstensifikasi Pajak terhadap Penerimaan Pajak Penghasilan Orang Pribadi suyanto suyanto; Kiftia Yahya
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2407

Abstract

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
ANALISIS DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA LABORATORIUM PARAHITA DIAGNOSTIC CENTER CABANG JEMBER Akhmad Suharto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 13 No 2 (2014)
Publisher : Universitas Jember

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Abstract

The problem in this study was motivated by complaints from customers for services received by the customer, which should not happen considering the complaint that the motto of Parahita lab is to provide services with a vengeance. While competition in the field of health services increasingly stringent, making it mandatory for Parahita Laboratory to continue to improve services. Because if standing companies offering the same services, customers still rely on the Health Parahita Laboratory Diagnostic Center Jember Branch. The problem in this research is to measure how much the level of customer satisfaction of each variable intangibles / tangibles, reliability, responsiveness, empathy and assurance. And to determine which variables are the dominant influence on customer satisfaction Parahita Laboratory Diagnostic Center Jember Branch. Population of this study is that all customers who check in Parahita Laboratory Diagnostic Center Branch in Jember for 1 month starting on 20 December 2012 until 20 January 2013. The samples in this study with purposive sampling with criteria (1) The customer has to check the DC Parahita Laboratory Jember branch over 2kali. (2) Customers who can provide information or be able to communicate. The results of this study are known (1) that the calculated F is greater than F table (22.552> 2.3861) so it can be concluded simultaneously all independent variables affect the dependent variable. (2) that t variable intangibles (2,122), reliability (2.271), responsiveness (2,186), empathy (7.648), collateral (2,794), greater than t table (2.0211) that proved to significantly affect customer satisfaction . (3) variable empathy dominant influence on customer satisfaction.
PENGARUH PENGGUNAAN IKLAN ENDORSER PRODUK SABUN LUXMEDIATELEVISI TERHADAP KEPUTUSAN PEMBELIAN DAN LOYALITAS MEREK PADA KONSUMEN PRODUK SABUN LUX DI KABUPATENJEMBER Nanik Hariyana
Jurnal Ekonomi Akuntansi dan Manajemen Vol 12 No 2 (2013)
Publisher : Universitas Jember

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Abstract

Penelitian ini bertujuan untuk mengetahui, membuktikan dan menganalisis pengaruh (1) Endorser terhadap keputusan pembelian, (2) Endorser terhadap loyalitas merek, (3) isi pesan terhadap keputusan pembelian, (4) isi pesan terhadap loyalitas merek, (5) struktur pesan terhadap keputusan pembelian, (6) struktur pesan terhadap loyalitas merek, (7) format pesan terhadap keputusan pembelian, (8) format pesan terhadap loyalitas merek, (9) sumber pesan terhadap keputusan pembelian, (10) sumber pesan terhadap loyalitas merek, dan (11) keputusan pembelian terhadap loyalitas merek. Teknik analisis menggunakan analisis structural equation modelling (SEM) dengan program AMOS 20. Rancangan penelitian ini adalah explanatory research dan confirmatory research. Teknik pengambilan sampel penelitian menggunakan purposive samplingdengan jumlah responden sebanyak 140 responden. Hasil penelitian menunjukkan bahwa : (1) Endorser berpengaruh signifikan terhadap keputusan pembelian, (2) Endorser berpengaruh signifikan loyalitas merek, (3) isi pesan berpengaruh signifikan terhadap keputusan pembelian, (4) isi pesan berpengaruh signifikan terhadap loyalitas merek, (3) struktur pesan berpengaruh tidak signifikan terhadap keputusan pembelian, (4) struktur pesan berpengaruh signifikan terhadap loyalitas merek, (5) format pesan berpengaruh signifikan terhadap keputusan pembelian, (6) format pesan berpengaruh signifikan terhadap loyalitas merek, (7) sumber pesan berpengaruh signifikan terhadap keputusan pembelian, (8) sumber pesan berpengaruh signifikan terhadap loyalitas merek, dan (9) keputusan pembelian berpengaruh signifikan terhadap loyalitas merek. Kata Kunci: Endorser,isi pesan, struktur pesan, format pesan, sumber pesan, keputusan pembelian, loyalitas merek.
PENGARUH CITRA, KUALITAS LAYANAN DAN KEPUASAN TERHADAP LOYALITAS PASIEN DI POLIKLINIK EKSEKUTIF RUMAH SAKIT DAERAH dr. SOEBANDI KABUPATEN JEMBER Nurullah Hidajahningtyas; R. Andi Sularso; Imam Suroso
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 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
PERATAAN PENGHASILAN DAN AKUNTANSI MANAJEMEN Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 2 (2011)
Publisher : Universitas Jember

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Abstract

Akuntansi manajemen menyediakan informasi berkaitan dengan perencanaan internal dan aktivitas pengendalian yang tidak dibatasi oleh kebutuhan pelaporan eksternal. Riset-riset yang dikembangkan utamanya mengarah pada teknik pengkosan, penentuan harga jual, dan perencanaan operasional perusahaan agar berjalan dengan efektif dan efisien. Perataan penghasilan merupakan upaya aktif manajemen untuk memanipulasi profil statemen keuangan. Upaya ini sebenarnya menggambarkan perilaku manajemen. Dalam perspektif keagenan, perilaku ini didorong oleh motif keamanan kerja serta kontrak insentif dan kompensasi. Perataan penghasilan di Indonesia diindikasi lebih didorong motif opportunistic dibandingkan motif pensinyalan atau efisiensi. Motif ini selayaknya digali dengan lebih intensif untuk menghasilkan pemahaman menyeluruh. Akuntansi manajemen memberi peluang riset perataan penghasilan dengan memperdalam pemahaman mengenai bagaimana manajemen melakukannya dan skema kompensasi yang mendorongnya. Kata Kunci: Perataan penghasilan, skema kompensasi, metoda pengkosan, akuntansi manajemen
SEBUAH KAJIAN PADA UNDANG-UNDANG INFORMASI DAN TRANSAKSI ELEKTRONIK (UU ITE) Wahyu Agus Winarno
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 1 (2011)
Publisher : Universitas Jember

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Abstract

Information technology gets essential role in trade and national economic growth to render social welfare. It in harmony with aim both of base and intent UU ITE which is “developing commerce and national economics in order to increase people welfare” But, in UU ITE that stills a lot of thing that need especially been added TI's exploit suitability in transactions electronics. There is a few things most overlooks that actually more have is focused deep UU ITE, for example spamming problem, well for email spammingand also personal data sell problem by banking, insurance, virus, worm computer (still implicit at Section 33) specifically for development and its broadcast, and type phising as typo pirates that makes not enjoy electronic commerce process. Keyword: UU ITE, e-commerce, information technology
Pengaruh Etika Bisnis Islami Terhadap Kinerja Pembiayaan Mudharabah Melalui Informasi Asimetri Pada Bank Syariah di Jawa Timur Ahmad Roziq
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

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Abstract

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.
GAP HARAPAN NASABAH DENGAN PERSEPSI MANAJEMEN ATAS KUALITAS LAYANAN mohamad dimyati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 2 (2015)
Publisher : Universitas Jember

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Abstract

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
Analisis Faktor Konfirmatori Peubah Laten Anteseden sebagai Instrumen Penting untuk Peningkatan Kinerja Pemasaran Cerutu Jember Bagus Yudhia Kurniawan
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2534

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

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