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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.
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Articles 7 Documents
Search results for , issue "Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 7 Documents clear
The Truth Behind The Decision of Consumers in Buying Counterfeit Cosmetics Product: A Qualitative Phenomenological Research Risca Kurnia Sari; Achmad Soediro; Fatchur Rochman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (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 (408.417 KB) | DOI: 10.31106/jema.v15i2.954

Abstract

Research conducted is a type of qualitative phenomenological research that reveal and understand the meaning behind the phenomenon of the actions of individuals who perform various actions on the basis of their own perceptions as well as aspects of the background of the action. The number of informants in this study are six people. Sampling method of this study used purposive sampling with snowball sampling method. The findings shows that well recognized or reputable brand considered to be one of the reasons consumers choose to buy stimulation of brand POND’S. Marketing stimuli such as advertising on television, the product that suits consumer needs in affordable price can stimulate consumers buying decision. Low price of POND’S counterfeit product is the main considerations in encouraging buying decision. High consumer loyalty toward original POND’S brand made them decide to buy counterfeit POND’S without considering the authenticity and its side effect on consumer health. Reference groups that dominate consumer minds in buying the counterfeit POND’S product are workmate and store employees where the product is sold. Motivation in seeking new products and the high level of trust toward Unilever brand (POND’S) encourages consumers to buy counterfeit POND’S. Private sources (office colleagues) and commercial (TV advertisement) considered as main information sources for a consumer in buying POND’S and counterfeit POND’S counterfeit.
The Relationship of Perceived Value, Perceived Risk, and Level of Trust Towards Green Products of Fast Moving Consumer Goods Purchase Intention Rizka Zulfikar; Prihatini Ade Mayvita
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (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 (3.337 KB) | DOI: 10.31106/jema.v15i2.838

Abstract

This study aims to investigate how the relation between the perceived value, perceived risk, level of trust and toward green products purchase intention. This study is a survey research using questionnaires as an instrument. Population and sample used in this study is the community of Banjarmasin and taken as many as 150 respondents using non-purposive sampling method. The study found that Banjarmasin’s public tends to be more considered in its functional value indicators than other indicators such as social value, emotional value, and economic value. They also tend to be more considered at time risk indicators than other indicators such as the risk of physical and psychological risks. Banjarmasin’s public tends to be more considered toward its benefits indicators than other indicators such as trust in the object, and trust in attributes. Perceived value and perceived risk affect the level of public confidence but have no effect to the public purchase intention towards green products. The level of trust significantly influences the purchase intention towards green products. The relationship between the public purchase intention towards green products with the perceived value and perceived risk tends to be indirect and moderated by variable levels of trust.
The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus Subadriyah Subadriyah; Siti Aliyah
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (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 (222.994 KB) | DOI: 10.31106/jema.v15i2.1024

Abstract

Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.
Social Commerce Adoption in SME’s Zakky Zamrudi; Teguh Wicaksono
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (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 (423.228 KB) | DOI: 10.31106/jema.v15i2.1125

Abstract

Small and medium enterprises (SME’s) has gradually become an economic backbone for several developing country including Indonesia. In several studies, it was assumed that SME's was a sign of self-sufficiency concept. In the economic strike, SME's could sustain the price of several staple goods that are related to society livelihoods such as food and attire. South Kalimantan Province was well known for its authentic fabric namely sasirangan produced by local SME's spread all around the area. SME's are nowadays are inseparable from IT particularly that related to social media to promote their product. The use of IT infrastructure and platform were usually centered in the large city mainly in the capital of province such as Banjarmasin. As an alternative, the use of social media could be employed to empower SME's at county area. This study was aimed to understand the attitude of county area SME's on the use of social media for commerce purposes. The sample involved in this study was 45 Sasirangan SME’s on 5 off-capital counties at South Kalimantan Province. These works use PLS-SEM due to the nature of research was explore the interaction amongst the variable (exploratory factor analysis). The finding shows that in general, SME's entrepreneur has a great willingness to use their social media for commerce purposes. A further discussion of research finding and research limitation will be further discussed in the end of paper.
Developing Sustainable Corporate Social Responsibility Based on Islamic Perspective Noor Shodiq Askandar; Junaidi Junaidi; Masyhuri Machfudz
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (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 (263.188 KB) | DOI: 10.31106/jema.v15i2.1046

Abstract

Corporate social responsibility (CSR) issues are constantly evolving nowadays since social and ethical issues have received public attention and high regulatory pressure regarding this issue. Malang Regency has implemented the CSR since long time ago. Every company in Malang Regency has obligated to implement CSR program. The potential of CSR in Malang Regency itself is very big when viewed from the total number of companies that reaches 1,350 companies both in small and large scale. There are also 76 sugar factories in Indonesia and most of them are located in East Java, including Kebon agung which located in Malang Regency. This study can be classified as narrative qualitative research with Kebon Agung as a research objective. This study used formal interviews, and participant observation as data collected method. This study concluded that Economic motives considered as the most appealing CSR program from both the company and the CSR target group perspective. Economic development is impossible without a good education. Education is indispensable to economic development. The financial business incentives of CSR program should follow by providing good education, training, and mentoring in purpose to achieve its effectiveness. To get the better knowledge, the education, training, and mentoring program should collaborate with the regulator, academicians, and professional.
Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It Nur Diana Adhikara
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (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 (218.61 KB) | DOI: 10.31106/jema.v15i2.1126

Abstract

The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs' perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.
Is It True That Transformational Leadership Style Can Shape Employees Motivation and Performance? Hafid Kholidi Hadi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (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 (327.011 KB) | DOI: 10.31106/jema.v15i2.1022

Abstract

Today the world is experiencing very rapid progress in all aspects of life. Along with these advances, strong human resources with good the quality are increasingly needed to face the rapid and continuous change. Limited Liability Company (Perseroan Terbatas/PT) is a profit-oriented business entity. PT. Berau Karya Indah is a new PT in raw material processing industry which is trying to develop production in the manufacturing sector. This study aims to discuss and analyze the influence of transformational leadership style on employees performance and motivation in PT. Berau Karya Indah Surabaya. The population used in this study is all 340 employees of the company. Sample size in this study included 172 respondents who were selected using random sampling technique. The result of this research indicates that transformational leadership style has a significant influence on employee performance and transformational leadership has a significant impact on employees work motivation.

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