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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 18, No 1 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 6 Documents clear
How does the impact of the COVID-19 pandemic on Indonesia's Islamic stock returns? Isnaini Nuzula Agustin
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.v18i1.9235

Abstract

The unprecedented COVID-19 pandemic has ripped down the worldwide economies since the beginning of 2020. The stock market was one of the economic sectors that experienced depression and crashed during the pandemic. In this study, we mount an investigation on how Indonesia's large-scale social restrictions (known as "PSBB"), the announcement of the daily growth in total confirmed and death cases by COVID-19 affect the dynamic of Islamic stock returns in the Jakarta Islamic Index. This study used panel regression to test the effect between variables with market-to-book ratio and market capitalization ruled as a control variable. This study concluded that the announcement of daily growth in total confirmed cases by COVID-19 and the implementation of PSBB has a negative effect on the deterioration of the Islamic stock market's stability. Therefore, the higher growth of the total confirmed cases by COVID-19 and the tightening of the PSBB that was announced and implemented by the government would impact on the volatility of market and shareholders returns negatively. Interestingly, this study also found that there was a positive and significant relationship between the daily growth of death cases and stock return. Furthermore, the sectors of consumer goods, mining, and trading counted as the most performed market during the pandemic crisis.
The mediation role of financial literation in ensuring MSMEs sustainability: An organizational characteristics perspective Arik Prasetya; Kusdi Rahardjo; Mukhammad Kholid Mawardi; Raden Rustam Hidayat; Yudha Prakasa
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.v18i1.10356

Abstract

The Micro, Small, and Medium Enterprise (MSMEs) sector has been recognized as an essential contributor to the economic development of Indonesia. However, the sustainability of MSMEs in Indonesia is still relatively low compared to the rest of ASEAN countries with similar levels of economic growth. This study aims to extend previous studies on the relationship between MSMEs characteristics and their sustainability by specifically including financial literation as a mediation role. This study used proportional random sampling as a sampling technique. A total of 191 MSMEs owner-managers questionnaire data were processed by using Partial Least Square analysis. This study confirmed the positive influence of MSMEs characteristics on financial literacy and financial literacy on the sustainability of MSMEs. Moreover, financial literation proves to be a significant mediator of MSMEs sustainability. This study suggests that MSMEs owner-managers need to be financially literate as it can enable them to make a good financial decision that can ensure their business sustainability.
Analyzing the most determinant factors of Airbnb unit prices in Indonesia and Singapore Andreas Diga Pratama Putera; Ahmed Reza Rafsanzani
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.v18i1.9285

Abstract

In the tourism business, a place to stay is an integral part that cannot be ignored. Airbnb, as one of the newest platforms in Indonesia and Singapore let people rent or share their unit (house, villa, or apartment) for travelers. However, there is no standardized rule in determining a unit’s price-per-night. This study brings the novelty method in determining a unit’s price based on seven facility parameters (such as number of guests, air conditioning, Wi-fi, kitchen, pool, rating, and number of reviews) and contributes to tourism and business studies by illustrating how big data can be used and visually interpreted. This study selected Yogyakarta and Singapore as the observed of the study because of their similarities in term of their huge number of visitors in a relatively small area. To get insight of the most influential factors of determining Airbnb unit prices, this study used content scrapping methods to gathers and prepare dataset and linear regression for data analysis. Number of guests, rating, and number of reviews are classified as numeric variables whereas Wi-fi, air conditioning, kitchen and pool are classified as Boolean. The results show that the linear regression fit the data quite properly for the determinant of unit prices behavior. However, Singapore has more price variance than that of Yogyakarta. Furthermore, while air condition and Wi-fi considered as significant unit prices determinant in Yogyakarta and Singapore partially, the number of guest, rating, and pool becoming the most unit prices determinant factors for both Yogyakarta and Singapore. Surprisingly, the availability of kitchen does not have any impact in determining the unit’s price.
Technostress among marketing employee during the COVID-19 pandemic: Exploring the role of technology usability and presenteeism Khuzaini Khuzaini; Zakky Zamrudi
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.v18i1.10050

Abstract

The COVID-19 pandemic is profoundly affecting the way of consumer buying. Firms are therefore challenged to be more reliant on technology as many consumers have turned into protection mode and do anything remotely. While the usage of technology has offered flexibility and simplicity, it has also exacerbated the technostress issue. This study was conducted to understand and examine technology usability and presenteeism that influence technostress during the COVID-19 pandemic situations. A five-point Likert scale questionnaire survey was used to evaluate the perceptions of technology characteristics and techno-stress among marketing employees. A total of 262 respondents that classified as marketing employees that are experienced “working from home” during the pandemic, were collected and analyzed by using Covariance Based Structural Equation Modeling (CB-SEM). The results suggest that technology usability has positive influences on techno-complexity and techno-insecurity. Moreover, the negative influences of presenteeism on techno-overload and techno-insecurity were also proved in this study. Interestingly, marketing employees do not see their hyper-connectivity with technology implemented by the company impact their workloads and worries as they consider the current radical changes only temporary and will only last during the pandemic.
IT governance and IT application orchestration capability role on organization performance during the COVID-19 pandemic: An intervening of business-IT alignment Afrizal Tahar; Hafiez Sofyani; Detra Putri Kunimasari
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.v18i1.9311

Abstract

The COVID-19 pandemic has evolved into a multi-faceted global crisis with massive challenges for any organization around the world. With lockdowns and other social distancing protocols implemented in countries worldwide, economic activities and social interactions become increasingly reliant on technology. This study aimed to examine the intervention role of business-IT alignment on the influence of IT governance (ITG) and IT application orchestration capability (IT-AOC) on organization performances. The educational sector was chosen as an object of study as this sector will experience a decade of radical technology-driven change due to COVID-19's stimulus and there were limited IT-AOC studies that used this sector as a research object. This study use a survey method and purposive sampling with a total classified sample of 55 higher education institutions (HEIs) and 110 respondents involved represent the samples. Data analysis was conducted using a Variance-Based Structural Equation Modeling (VB-SEM) approach of Partial Least Square (PLS) technique. The results suggest that both ITG and IT-AOC have a positive effect on organization performances. Moreover, this study proved that business-IT alignment can intervene the influence of ITG and IT-AOC on organization performances.
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.

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