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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
ISSN : 16937864     EISSN : 25974017     DOI : -
Core Subject : Economy,
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 7 Documents
Search results for , issue "Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 7 Documents clear
Financial Market Integration In Asia: Evidence From Stock And Bond Market Fauziah Fauziah
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.026 KB) | DOI: 10.31106/jema.v15i01.777

Abstract

Financial integration especially in Asian financial market has been a defining feature of the world economy and has become a central issue in international finance for the past decades. However, there is limited empirical studies on the integration of Asian bond market. Therefore, this study aims to examine the financial market integration in Asia (Stock and Bond Market). The sample of this study is the major of Asian financial markets including Japan, China, Hong Kong, Singapore and South Korea during January 2009 – December 2016. Correlation, co-integration and causality tests used in this study to investigate the financial markets integrations. This study shows that both stock and bond returns are co-integrated and indicate as a common stochastic trends. Stock market integration appears to be much stronger compared to the less developed. This result is very important for investors to assess potential gains from portfolio diversification, and for a financial policymaker to manage market policies effectively and handle contagion risks that might be caused by international shock transmissions.
The Role of Employee Motivation on The Relationship Between HRM Practices and Service Quality in Healthcare Organization Totok Sasongko
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.032 KB) | DOI: 10.31106/jema.v15i01.782

Abstract

The human resources management in the healthcare institution is essential to enable the delivery of efficient and effective medical services. This study conducted to investigate how HRM practices  can enhance service quality and proposes an integrated framework in which perceived HRM practices are related to employee commitment, which in turn related to perceived service quality performance. Five HRM practices was selected. A questionnaire was constructed. The quantitative methodology was applied to collect and analyze data. Data was collected from 270 employees (including nurse and doctor) and bottom manager in  Dr. Radjiman Wediodiningrat in Indonesia. The result shows that the selected HRM practices all significantly and meaningfully can predicted the employee motivation, in which feedback and recogniton was the most effective practices. The result also shows that employee motivation is an effective predictor of service quality performance. Lastly, employee motivation has a role as mediator effect toward the relationship between HRM practice and service quality. This research suggests that HRM departement need to chooses human resources management practices properly that can increase employe motivation and their service quality performances.
The Development Of Accounting Information System Based On Excel In Helping CV. Ladi Collection Preparing Their Financial Statement Putri Wulanditya; Riski Aprillianita
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.524 KB) | DOI: 10.31106/jema.v15i01.778

Abstract

Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field observation, interview, and documentation. Data analysis technique used is qualitative descriptive. From study result in CV. Ladi Collection, there are 2 types of business namely screen printing and school badge production. Accounting recording has been done but only limited to Accounts Receivable Bookkeeping. Many of cash receipts transactions from cash sales are derived from screen printing orders and expenditures were not stored and recorded. Solution on production costs calculation for CV. Ladi Collection is using job order costing for screen printing service and job product costing for badge production. This research also produces Excel design For Accounting (EFA), which consists of 7 sheets of the navigation sheet, beginning balance, journal, ledger, income statement, financial position statement, and depreciation.
Enterprises Performance Through Internal Resource Integration And Market Orientation Based On Competitive Advantages Purwohandoko Purwohandoko
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.666 KB) | DOI: 10.31106/jema.v15i01.781

Abstract

Every company tries to achieve goals to gain profit and win the competition. To achieve this goal, the company must be able to demonstrate a competitive advantage. Therefore, the company always strives to gain competitive advantage by identifying, managing and optimizing their internal resources in the form of tangible and intangible assets that have superior characteristics as the power of generating competitive advantage. The sustainable competitive advantage by empowering their internal company resources can be defined as Research-Based View (RBV). The importance of research based views is contradicting with Market Based View (MBV) which stated that the more market oriented the more superior their competitive position. By using qualitative research (literature review), this study aims to understand and investigate how to create company performances through both point of views which is internal resources integration and market orientation based on competitive advantages.
The Effect Of Social Capital And Organizational Commitment Toward Lecturer Performance With Islamic Work Ethics As A Moderating Role Pardiman Pardiman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.548 KB) | DOI: 10.31106/jema.v15i01.779

Abstract

The number of private Islamic higher educations (PTIS) in Indonesia today amounted to 631 institutions. This condition has a tremendous potential in order to build the civilization of the Indonesian nation as aspired by Islam which is to be a nation that baldatun thoyyibatun wa rabbun ghaffur, a nation with a peace, the savety, and prosperity. The purpose of this study is to examine the impact of Islamic work ethic as moderating role on the influence of social capital and organizational commitment to the performance of lecturers. Researcher is using random sampling technique. The data collected from 236 respondents in PTIS that classified as “A” accredited by BANPT. Researcher analyzes the data collected by using WarlpPls 5.0. This research concluded that the social capital and organizational commitment has a positive effect on lecturer’s performance, Islamic work ethics reinforces these influences. However, the decision of researcher in choosing only “A” accredited as his research object make this study can’t be generalize.
The Role Of Recording And Reporting Process Of Basic Accounting In Small Medium Enterprises Of Omah Duren Surabaya Lucya Erlinda Sonia; Stefanie Gianto
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (850.316 KB) | DOI: 10.31106/jema.v15i01.780

Abstract

Financial management is a problem that is quite difficult for Small and Medium Enterprises (SMEs) in Indonesia. The lack of awareness and knowledge of SMEs owner regarding the accounting process considered as the root causes of their financial management difficulties. Based on that, researcher aims to help one of SMEs in Surabaya which is Omah Duren Surabaya, in order to know about the process of recording and reporting a SME, then find a way to improve it in a diligent way. Researcher uses interviews, observations and documents sheets to analyze and know-how Omah Duren business process. The information that gained from Omah Duren owner and transaction data, as well as direct observation in recording and reporting activities is one of researcher data sources. Researcher concluded that Omah Duren SME’s still not performing the simple accounting process in accordance with generally accepted. Therefore, researcher provide a recommendations in helping them in recording and reporting their financial effectively and efficiently. This research will also discuss the role of recording and reporting that is generally accepted for SMEs.
Change Management In Islam Perspective Hujjatullah Fazlurahman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.495 KB) | DOI: 10.31106/jema.v15i01.783

Abstract

This paper attempts to review the literature on the Islamic values and change management, then presents the importance of its delineated dimensions. Two main theories of Islamic perspective  and practices are discussed comprehensively based on the Qur’an verses as the ultimate source in Islamic thinking. The review includes the comparison between certain components’ implementations. This reveals that each of dimensions are clearly change management. It suggests that Islamic emphasizes on commercial activities which denied the authors’ opinions on its’ teaching for not governing the materials aspect or success in change management. The Islamic religion seeks to deliver the goodness to all mankind according to its rules and principles. The integrated system of the Islamic worldview encompasses all aspects of both worldly and hereafter- including the aspect of change management. Researcher shows that change management in Islam perspective consist of human, development and change.

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