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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 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 7 Documents clear
The Effect of Attribute Framing and Justification on Capital Budgeting Decisions Ianna Umma; R. R. Sri Handayani
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.619 KB) | DOI: 10.31106/jema.v16i2.2710

Abstract

This study aims to analyze the effect of the attribute framing and justification on decision making through the capital budgeting process. This study also aims to examine the effect of justification as moderation on the effect of attribute framing on capital budgeting decisions. The capital budgeting decision in this study is a decision toward the proposed capital budgeting project in the form of approving or rejecting the proposed project. This study uses a quasi-experimental research design with the data taken is primary data. The quasi-experimental research was designed 2 x 2 between subjects which was conducted to 83 financial students in the Magister of Management, Diponegoro University. Data analysis techniques used in this study were one-way ANOVA and two-way ANOVA.The results of the study shows that attribute framing and justification can influence decision making through the capital budgeting process. In particular, the information that is positively presented has an impact in the higher approval of a proposed capital budgeting project. This research also concluded that justification could not reduce the effect of the attribute framing on capital budgeting decisions. This shows that belief revision theory- foundation approach cannot explain the phenomenon of this study.
Integrated Reporting and Corporate Performance: Empirical Evidence of The IIRC Framework Adoption Muhammad Wildan Affan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.721 KB) | DOI: 10.31106/jema.v16i2.2700

Abstract

Sustainability and transparency issues are becoming trending in the nature of corporate reporting. Stakeholders are accused to bring together all financial and nonfinancial metrics into one integrated report. The purpose of this study is to determine the effect of integrated reporting toward corporate performance. Integrated reporting measurement uses the construct adopted from IIRC. The research sample in this study is basic and chemical industry sector that listed in the Indonesia Stock Exchange in 2017. The reason in choosing those industries as a research subject is because the basic and chemical industry sector is recorded as a high growth industry sector in 2017. This study uses a linear regression as an analysis tool. This study concluded that integrated reporting has significant effect toward corporate performance.
Mediating Role of Affective Commitment in The Effect of Ethical Work Climate on Felt Obligation Among Public Officers Hafid Aditya Pradesa; Joni Dawud; Muhamad Nur Affandi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.44 KB) | DOI: 10.31106/jema.v16i2.2707

Abstract

Social exchange theory (SET) which explains the terms of the exchange agreement under the psychological contract assumes that what was promised is a key point in explaining individual responses at work. It was climate and support which will be argued as antecedents of individuals' attitudes and behaviors. Along with organizational support, ethical work climate was mostly examined only in relationship with intent-to leave. The purpose of this study was to determine felt obligation as the attitudinal outcome of ethical work climate, perceived organizational support, and affective commitment in terms of social exchange mechanism. This study is explanatory research based on primary data with a survey as the data gathered method. The result shows that one of five hypotheses rejected in this study. Furthermore, ethical work climate and perceived organizational support could affect felt obligation through affective commitment as mediation. Our findings are discussed below by considering the implications and limitations of this study.
Why is Tax Knowledge and Tax Understanding Important? Jeni Susyanti; Noor Shodiq Askandar
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.048 KB) | DOI: 10.31106/jema.v16i2.2711

Abstract

Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018. 
The Effect Locus of Control and Organizational Culture Toward Employee Performance with Organizational Commitments as Intervening Variable Sitti Rizki Mulyani; Marta Widian Sari; Vivi Nila Sari; Winda Tawakalni
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.016 KB) | DOI: 10.31106/jema.v16i2.2631

Abstract

This study aims to examine the influence of locus of control and organizational culture toward employee performancewith organizational commitment as an intervening variable.The use of organizational commitment as a predictor in evaluating employee performances makes this research different from all other research. The source of data from this study was obtained from primary data by distributing questionnaires with sample size target is 141 employees. The analytical method used in this study is multiple regression analysis and path analysis. The results of this study indicate that there is a direct relationship between locus of control and organizational culture toward organizational commitment and employee performance.Also, there is an indirect effect between locus of control and organizational culturetoward employee performance with organizational commitment as an intervening variable. 
The Effect of Entrepreneurial Behavior and Organizational Innovation on MSMEs Performance Oyong Lisa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.855 KB) | DOI: 10.31106/jema.v16i2.2709

Abstract

Performance is a reflection of the organization's ability to manage and allocate its resources. This study aims to analyze the influence of entrepreneurial behavior and organizational innovation simultaneously and partially on the performance of MSMEs organization in Lumajang Regency, as well as to analyze the dominant variable affecting organizational performance. The sample in this research is 40 SMEs with questionnaire as the data collection method. The analysis technique used in this research is multiple regression analysis. The result of the analysis shows that entrepreneurship behavior and organizational innovation influence simultaneously and partially influence organizational performance. Organizational innovation has a dominant influence on organizational performance. 
Celebrity Physical Attractiveness Effect on Consumer Buying Behavior Rizwan Khalid; Tehreem Yasmeen
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.205 KB) | DOI: 10.31106/jema.v16i2.2708

Abstract

Nowadays, the use of celebrity as brand endorsements is increasing. Celebrity is considered to be the fastest and safest way for a brand to develop an association and a bond in consumer minds. This study aimed to analyze the impact of a celebrity physical attractiveness on consumer buying behavior. This study only focuses on the buying intention of mobile phone product. Data was gathered from college (both private and public) undergraduate by questionnaires with an individual's age between 17 to 30 years as the target respondent. The reason in selecting those students with specific age is because they are the target consumer of the specific product that has been chosen as the research object. The researcher used simple random sampling as a sampling technique with 376 respondents and regression analysis is used to model the relationship between variable. This study concluded that there is a positive impact between the physical appearance of celebrity to purchase intention. There are a no different perception from gender, ages, institution type, and education background point of view regarding the attractiveness of celebrity physical and their intention to buy.

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