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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Published by Universitas Islam Malang
ISSN : 16937864     EISSN : 25974017     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) with registered number p-ISSN 1693-7864 and e-ISSN 2597-4017, is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual frame and ideas or research related business in general.
Arjuna Subject : -
Articles 85 Documents
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Disentangling the role of income level on premium brand perceived quality, awareness, association, and loyalty: A comparative study within Thailand and Indonesia Komm Pechinthorn; Nico Irawan; Kyawt Shinn Thant Zin; Sineenat Suasungnern; Jirangrug Samarkjarn; Rahmawati Rahmawati
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 1 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i1.10208

Abstract

The level of income is one of the specific consumer conditions that susceptible to influence their brand decision-making. Unfortunately, studies on the influence of income mainly focused on price without considering the relationship between brand and consumers. This study aims to examine how brand perceived quality, awareness, association, and loyalty related to the level of income in emerging countries like Thailand and Indonesia. Premium and high-class coffee chain brands choose as the object of this study as the exponential growth of the coffee culture in both countries. A total of 283 respondents have completed an online questionnaire and verified it to be processed into the analysis of variance (ANOVA) and LSD post hoc test for multiple comparison statistical analysis. The result of this study shows that although high-income and low-income consumers in Thailand tend to have the same perceived quality toward the premium coffee brand, in general, there is a significant difference in the mean of brand perceived quality, awareness, and association between various consumers income level in Thailand. Interestingly, this study found that there is no significant difference in the mean of premium coffee brand perceived quality, awareness, association, and loyalty within the group of income levels in Indonesia. This indicates that Indonesians tend to ignore how much money they have in their pocket when it comes to coffee as the coffee culture becoming a new habit and lifestyle.
Dividend policy, ownership structure and corporate governance: An empirical analysis of Indonesian firms Ronny Malavia Mardani
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.11116

Abstract

One of the essential aspects of corporate policy is the decision on dividend payments as this dividend policy affects the value of the company. This study aims to determine whether there is a possible association between dividend policy, ownership structure, and corporate governance of Indonesian financial firms. This study offers empirical evidence on the relationship between variables in the context of Indonesia, which is a frontier market. The sample includes financial firms listed on the Indonesia stock exchange during the period between 2011 and 2017. Data analysis techniques were performed by using ordinary least square regression. Based on the result of 242 observed data analyses, it was found that while managerial ownership has no significant but positive effect on the dividend payout ratio, institutional ownership has significant and negative effects on dividend policy for sample firms. This positive relationship reflects that increasing the percentage of managerial ownership at one particular point, will make managers think that there is no longer any benefit in increasing dividend payout. Moreover, the total number of directors has a significant negative effect on dividend payout and the percentages of an independent members of directors have a positive but not significant effect on dividend policy. This result reflects that the independent board has an essential role in directing management to protect stakeholders' interest in the company. The study also reclaimed that dividend policy is positively and significantly influenced by profitability but inversely proportional to capital structure.
Perceived price, eTrust, eSatisfaction, and online repurchase intention: A study of young online consumer behavior Khalikussabir Khalikussabir; Abdul Waris; Budi Wahono
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.11218

Abstract

The online marketplace industry in Indonesia is growing rapidly, becoming an important contributor to Indonesia's economy. However, the massive discount price strategy and the dearth of face-to-face interaction in the online marketplace make it harder for any online retailer to build a stronger relationship with their consumers to retain them. Our study offers several contributions and new insights to the marketing literature as few studies have addressed this issue by analyzing it with perceived electronic trust, satisfaction, and repurchase intention into a single framework. This study aims to describe and extend previous studies on the effect of perceived price and trust on repurchase intention by specifically including satisfaction in the middle of associated constructs. This study uses purposive sampling as a sampling technique and a five-point Likert scale survey as a data collection method. A total of 387 valid data were collected and then analyzed by PLS-SEM to test the proposed model. The results of this study strengthen the previous claims that there is a positive partial effect between perceived price, trust, and satisfaction on repurchase intention in the online marketplace. Also, the level of customer satisfaction proved to be a significant construct in forming the association between perceived price, trust, and repurchase intention in the study.
City citizenship behavior among residents: Investigating the role of emotional experience in event tourism and brand attitude Andriani Kusumawati; Karisma Sri Rahayu
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.13809

Abstract

Along with the development of place branding theory, the role of the residents was widely reviewed and considered only as one of the target groups of place branding. Stakeholder involvement in the development of city branding is important because it will support its success. However, in reality, citizens or residents are a group that gains less attention in the city branding strategies and practices. Therefore, this research was developed under the umbrella of branding theory by further analyzing the influence of city brand attitude on city citizenship behavior (CCB) triggered by emotional experiences in tourism events. This explanatory quantitative approach was carried out through a survey by using a questionnaire. A simple random sample was chosen as the sampling method in this study. Data from 323 residents in Malang Raya was collected and analyzed using Partial Least Square (PLS). This study empirically demonstrates that emotional experience in event tourism is likely to stimulate city brand attitude and that subsequent city citizenship behavior among residents is probable. This result allows for understanding a substantial contribution of emotional experience in enhancing positive city brand attitude, finally highlighting the importance of internal stakeholders and their citizenship behavior in the destination branding process.
Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia Febriyadi Tri Hadmoko; Ferry Irawan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.13901

Abstract

Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization. This study was conducted to re-examine the factors that affect the transfer pricing aggressiveness by including the tax burden as a mediating variable which is expected to explain the inconsistency of the results of previous studies. This study uses data from manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020 with a total observation of 350. The analysis technique uses panel data regression with Fixed Effect Model and Random Effect Model approaches. The results of the study show that the complexity of operations and tax haven utilization has a positive effect on transfer pricing aggressiveness. However, foreign direct investment does not affect transfer pricing aggressiveness. Further analyses indicate the tax variable partially mediates the effect of complexity operation and tax haven utilization on transfer pricing aggressiveness. In addition, the tax variable only has an indirect effect of foreign direct investment on transfer pricing aggressiveness. This means that foreign direct investment is used as a vehicle for transfer pricing.
Determinants of SMEs performance: The role of knowledge management, market orientation, and product innovation Wisnu Panggah Setiyono; Mohammad Iqbal; Rizal Alfisyahr; Alshaf Pebrianggara; Mukhammad Shofyan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.15036

Abstract

The role of knowledge management (KM) in the existence of Small Medium Enterprises (SME’s) has been an important aspect of entrepreneurship. However, to perform an SME may not merely rely on its knowledge but also on other aspects such as market orientation and product innovation. This study aims to contribute to the entrepreneurship literature in the context of emerging economies. This study can be classified as quantitative research by nature as the use of a survey to gather respondent data. About 211 samples of SMEs of the furniture cluster in East Java were obtained in this study. Thus, understanding that the focus on market orientation and innovation in SMEs has not fruitfully been exposed and explored enough in the context of emerging economies such as Indonesia. The result of this study indicated that KM is not a direct predictor of SME performance. This is an indication that the supremacy creation of SME performance could not depend heavily on KM but rather, other driving forces such as market orientation (MO) and product innovation (INNOV) are much more powerful drivers in crafting SME performances.
The Fama-French five-factor model and the US-China trade war: An empirical investigation of the Indonesia, US, and China stock market Irenna Elizabeth; Dedhy Sulistiawan; Adriana Grigorescu
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i2.15163

Abstract

Despite numerous studies of the US and China trade war effect being published over the last seven years, this topic has remained equivocal. The portfolio formation model that underlies the arbitrage pricing theory is still relatively small, especially for the portfolio performance of the Fama-French five factors (5FF) model that examines the global economic crisis. Focusing on the trade war year, the study aims to examine the effect of accounting information on portfolio performance by using the 5FF model. This study employs a dummy panel least square regression model, the data are analyzed from Indonesia, US, and China stock markets with 864 portfolio monthly combinations ranging from 2016 to 2019. The result of the study shows that the US-China trade war strengthens the beneficial impact of market risk on portfolio performance in the Indonesian Stock Exchange. On the other hand, the war has no impact on the relationship between market risk and the performance of a portfolio of US stocks. However, it lowered the beneficial impact of size on portfolio performance for both the US and China stock markets. The robust 5FF of accounting information within the study is size and investment. According to the study, systematic risk and idiosyncratic risk should be given more consideration by both investors and companies to prevent unneeded economic losses and manage the risk that could have a greater impact on the stock market.
How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model Emayanti Christina Hutabarat; Taufiq Arifin; Afsheen Abrar
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.17985

Abstract

The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable. This study is one of few that compared the accuracy of Ohlson and Capital Asset Pricing Model in explaining the cost of equity capital and the moderation role of the audit committee. A sample of 123 manufacturing firm-year observations was drawn from Indonesian-listed companies for five years period (2016-2020). The results show that while the audit committees significantly moderate the negative relationship between firm size on the cost of equity capital, there is no significant evidence of the moderation role of the audit committee on the relationship between industry specialization and the cost of equity capital using the Capital Asset Pricing Model. On the contrary, the moderation role of the audit committees on the effect of industry specialization toward the cost of equity capital under Ohlson was supported in the study. Further, it found that the Ohlson has a better performance than the Capital Asset Pricing Model in explaining the cost of equity capital as the Ohlson measurement expressed the role of earnings per share which represent a more real rate of return.
The relationship between organizational precursors and employee creativity during COVID-19 pandemic: An examination of the psychological safety mediation effect Amy Yeo Chu May; Tan Xuen Min; Felizia Arni Rudiawarni
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i2.18960

Abstract

The study aims to examine the mediating effect of psychological safety on the relationship between organizational antecedents (corporate social responsibility or CSR, transformational leadership style, and perceived organizational support) and employee creativity. This research lends its support to the mediating effect of psychological safety to inspect the underlying reasons that motivate employees to be more creative. The results also raise managerial awareness that it is time for organizational leaders to review CSR policies and revisit their leadership style and organizational support rendered to employees to foster psychological safety and employee creativity. The research employed a positivist approach based on 220 respondents. Data was collected through an online open-ended questionnaire using a convenient sampling technique. The collected data were further analyzed using partial least square structural equation modeling. The key findings reveal that the four domains of CSR (legal, philanthropy, economic and ethical), transformational leadership style, and perceived organizational support create a climate of psychological safety among employees, which mediates the relationship with employee creativity.
A lesson from COVID-19 pandemic: Developing a survival investment strategy to deal with crisis conditions Dito Rinaldo; Vina Anggilia Puspita; Hazelena Dewi binti Fatahul Ariffin
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i2.18961

Abstract

The concept of a stock investment strategy during a crisis is a novelty in this study. This quantitative study created by testing numerous factors that influence stock price movements. In the first stage of the study, a multiple regression test was carried out on macroeconomic parameters, including Southeast Asian stock indices, Chinese and American stock indices, gold prices, and the impact of the COVID-19 on stock prices. In the next step, an additional test was employed to measure the effect of the company's performance in LQ-45 on their stock price formulation. Thus, an analysis of government policies during the pandemic on the JCI movement was carried out qualitatively at the last stage. As a result, all macroeconomic factors have a significant negative effect on stock prices. Moreover, with the massive growth of COVID-19 cases, while stock indexes in Southeast Asia, China, and America have a significant positive effect on stock prices, firm performance and gold prices do not affect stock price movements. The market reacts more favorably to government initiatives relaxing activity limitations and positive vaccination news. Therefore, based on numerous analyses of the study, there are four investment strategies for dealing with crisis situations, namely the diversion, the wait and see approach, the Richman party, and the Guerrilla strategy.

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