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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 6 Documents
Search results for , issue "Vol 17, No 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 6 Documents clear
Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration Fitri Romadhon; Indra Wijaya Kusuma
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): 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.v17i2.6067

Abstract

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
Consumer response to different advertising appeals: The role of brand value and the perceptual fit of an extended brand for high-involvement products Rosa Prafitri Juniarti; Adi Zakaria Afiff
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): 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.v17i2.6683

Abstract

Brand extension is a topic that has been widely discussed by academics and practitioners in various studies. Unfortunately, there are only a few that address the role of product involvement, advertising appeals, and value dimensions in the extension acceptance as their main issue. Therefore, this study aims to mixed three controlling factors which are product involvement, advertising appeals, and brand value dimensions in determining how consumers respond to the parent brand and extended brand. This study was designed to test the possible interaction in a 2x2x2 full-factorial between advertising appeals (informational vs. emotional), brand extension perceived fit (high vs. low), and value dimension (symbolic vs. functional) for high involvement products. This study confirmed that there were significant differences in the main effects for both consumers' evaluation toward brand extension and the parent brand in the case of a symbolic brand and the high fit of extensions. Emotional appeals play important role in enhancing this degree because of the high level of its brand associations. As symbolic brand often referred as premium brand, the more positive the level of quality perception, the higher level of consumers' evaluation toward brand and brand loyalty will be. Thus, the more loyal consumer to the parent brand, the more positive evaluations of the extension will be.
Knowledge sharing activities among public sector employees: Evidence from Indonesia Metha Djuwita Supriatna
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): 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.v17i2.6686

Abstract

Knowledge sharing has an important role in the management of any organization. It can lead to increased knowledge creation, collaboration level, and level of innovation, which, in turn, increases organizational performances. However, few studies have empirically examined the effect of knowledge sharing activities on an individual's belief in a public sector organizational setting, especially in Indonesia. This study was conducted to analyze the role of knowledge sharing in affecting the activities of creative self-efficacy within public organizations. This study used purposive sampling which designed to focus on employees who have positioned as a researcher in one of Directorate of Ministry of Public Works and Housing of the Republic of Indonesia. The questionnaire used in this study was adapted from Brockhus and Yu instruments. The result of this study shows that there is a positive and significant effect of knowledge sharing activities on creative self-efficacy. The higher the level of knowledge sharing activities within the organization, the more it will encourage creative self-efficacy. The majority of the respondent in this study that classified as Y generation (Millenials) was the main reason of the differences between the conclusion of this study and previous ones who argues that knowledge sharing initiatives are more difficult to be implemented in public sector organization as many of public sector officers believe that the activities of knowledge sharing meant losing power and an extra work surface.
How social media marketing influences consumers purchase decision? A mediation analysis of brand awareness Fajar Ardiansyah; Endi Sarwoko
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): 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.v17i2.6916

Abstract

The important usage of social media as highly interactive platforms of communications is bound to change the way companies approach marketing. Many previous studies conclude that social media has proven to be a key factor in creating brand awareness. Thus, a higher level of awareness will affect consumers' decisions positively. However, few studies focus on the role of brand awareness as a mediation construct in affecting purchase decisions. Therefore, this study aims to explore the mediation role of brand awareness on the relationship between social media marketing and purchase decisions. The study conducted is quantitative research based on a survey approach. Purposive sampling and ordinary least square regression were used as sampling techniques and data analysis. The study revealed that social media marketing has a positive and significant influence on both brand awareness and purchase decisions. Unfortunately, this study failed to prove the direct and indirect effect of brand awareness on purchase decisions. The nature of wetsuit (sportswear) that can be categorized as a high involvement product was considered as the main reason for the insignificancy effect of brand awareness on purchase decision and the mediation role of brand awareness. In the case of high involvement products, consumers tend to be rational so that they were required more time and effort to evaluate specific product performances and characteristics.
Investigating the success of an E-Auction system initiatives among public servants: Validation of an integrated IS success model Agus Bandiyono; Abdul Hamid Hudalil Muttaqin
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): 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.v17i2.9044

Abstract

The implementation of an information system (IS) in public sector organizations was a crucial issue that needs to be addressed periodically. This study was conducted to examine the satisfaction factors of an E-Auction system adoption behavior by using the integrated IS Model of Delon, McLean, and Seddon. The usage of seven dimensions of the integrated IS model such as compatibility, the quality of a system, information, and service, perceived usefulness, and ease of use, to evaluate users satisfaction among public servants are still rare. This study was designed to focus on officials auctioneer that have experiences in using the E-Auction systems. The structured questionnaire with a five-point Likert scale and regression was chosen as the data collection and analysis method. This study found that there were only two of six variables (information quality and compatibility) that significantly prove as predictors of user satisfaction. Interestingly, our findings also found that there was no correlation between perceived ease of use and usefulness. Poor interface design, lack of technical support, and the usage of an E-Auction system that is classified as "order by mandate" were the primary concern that causes the insignificant relationship between variables. Therefore, to boost the satisfaction levels, further IS developers should pay more attention to improving information quality that is compatible with user needs.
Does work commitment mediates the effect of Islamic work ethic on performance and turnover intention? Miswanto Miswanto; Rois Arifin; Dwi Murniyati
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): 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.v17i2.5533

Abstract

Islam is a comprehensive religion that covers not only the ritual worship aspect but also ethics and acts of business. The field of Islamic work ethics has been studied by many researchers in different study settings. However, the important role of Islamic work ethics has been underexplored in work commitment studies. Therefore, this study aims to examine the direct and indirect effect of Islamic work ethics in affecting employees work performance and turnover intention through work commitment. This study used the quantitative method as their main research design. Purposive sampling was applied as a sampling technique with a five-point Likert scale of the structured questionnaire as a measurement scale and data gathering method. The bootstrap method used to test the proposed hypotheses. This study concluded that Islamic work ethic positively affects work commitment, thus work commitment positively affects work performance. This study also found that there was an insignificant effect of Islamic work ethic on work performance and turnover intention, and work commitment on turnover intention. Fundamentally, the mediation role of work commitment failed to prove in this study as there were only significant indirect effects between Islamic work ethic and work performance. In other words, the higher individual beliefs on Islamic value, the more committed employee to do their job. Thus, the more committed and enthusiastic employees on their job, the higher their work performance will be.

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