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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 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 6 Documents clear
Does internationalization moderate the effect of SMEs size, age, and other financial determinants on investment opportunities set? Evidence from Indonesia Yuli Soesetio; Dyah Arini Rudhiningtyas; Sudarmiatin Sudarmiatin; Imam Mukhlis
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (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.v18i2.10393

Abstract

Small and medium-sized enterprises (SMEs) are increasingly considering international expansion as one of the sustainable growth strategic options. This study aims to reveal how the effect of internationalization as a moderator of SMEs size, age, and other financial determinants toward investment opportunity set of SMEs that listed on the Indonesia Stock Exchange (IDX) from 2006 to 2020. Market to book asset ratio used as a proxy of investment opportunity set of SMEs. This study is one of the most important in the context of Indonesian SMEs as there were limited previous studies that have explored the internationalization factor. A total of 102 SMEs companies with 156 data observations were studied. A moderation regression analysis was used to test whether the determinants of the investment opportunity set were statistically significant. Surprisingly, the study found that the degree of internationalization has a moderating effect that weakens the relationship between SMEs age and size on investment opportunities set (market value ratio).
Evaluations of an entrepreneurship development program: A systematic literature review Ronal Ferdilan; Wawan Dhewanto; Sonny Rustiadi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (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.v18i2.11461

Abstract

The contribution of entrepreneurship at both the microeconomic and macroeconomic levels is remarkable. There are many entrepreneurship development programs (EDP) initiatives proposed by policymakers around the world to ensure the growth of entrepreneurs. While EDP is necessary to improve entrepreneur capabilities, however studies on EDP evaluation literacy remain limited. This study aims to fill the gap by investigating EDP evaluation literacy by using a systematic literature review (SLR). This study carried out a bibliometric analysis on a Scopus database in the last three decades, from 1989 to 2021 with all the manuscripts were written in English. The results show that most of the literature on EDP evaluation-related themes is mainly focused on program evaluation, characteristics, challenges, stakeholders, and context, with program evaluation and characteristics are considered as the most significant issues of EDP evaluation. Interestingly, this study also reveals that few manuscripts review the process of EDP as the success criterion of EDP implementation.
Financial capital, constraints, partners, and performance: An empirical analysis of Indonesia SMEs I Wayan Widnyana; I Made Dauh Wijana; Almuntasir Almuntasir
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (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.v18i2.11318

Abstract

Indonesia's small and medium enterprises (SMEs) are considered the backbone of the national economy. However, the fact that SMEs still contribute less to the national gross domestic product (GDP) in terms of value-added, need to be addressed. While previous studies mainly focused on financial (access) constraints as one of the major constraints faced by small enterprises which affect their growth and performances, this study aims to extend the relationship between capital and financial performance of Indonesia SMEs with the moderating effect of financial constraints and partners. This study is different from others as it uses a bigger panel dataset which is about 4.36 million SMEs in Indonesia and is the first to explore the role of financial partners comprehensively. Moreover, the panel regression model with geographic analysis unit uses as a data analysis method. The results of the study show that financial capital has a positive and significant effect on the financial performance of SMEs. Furthermore, while the moderation role of financial partners on the relationship between financial capital and financial performance of Indonesia SMEs was failed to prove, the negative moderation effect of financial constraints was able to prove in this study.
The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study Yeney Widya Prihatiningtias; Gracyella Natalie Putri Karo Karo
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (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.v18i2.12789

Abstract

Social media platforms have been an important source for the dissemination of information, especially during the COVID-19 social restrictions (work from home) mandate. As a result, most companies now rely more on social media influencers to deliver their brand values. However, many of these influencers do not report and pay their income tax from their social media paid activities. This study is the first to understand the reasons behind their tendency behavior to comply and or incompliance income tax in Indonesia during the COVID-19 pandemic. A qualitative method with in-depth interviews, observation, and documentation was used as the method of study. A total of thirteen Indonesian millennials influencers with a minimum number of 10,000 followers and taxable income from social media were involved in the study to share their views about their tax compliances behavior. Our findings revealed that there are indices that affect tax incompliant behavior among millennial social media influencers such as the sufficiency of knowledge about tax, unclear tax imposition and categorization mechanism, the level of trust, nationalism, and administrative needs for works. These finding also implies that there is an urge to educate influencers about tax compliance by using more suitable content and media to maximize the potential tax revenue from this booming profession.
Entrepreneur’s perceived risk and risk-taking behavior in the small-sized creative businesses of tourism sector during COVID-19 pandemic Iin Agustina; Mohd Na’eim Bin Ajis; Hafid Aditya Pradesa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (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.v18i2.12563

Abstract

The small-sized creative business in the tourism sector has been suffering risks of bankruptcy since the outbreak of coronavirus disease (COVID-19). Drawing on the basic theory of reasoned action, this study aims to investigate entrepreneur risk perceptions affect their risk-taking behavior. This study only focuses on the determinants of risk-taking, with regards to the perspective from an entrepreneurial lens in perceiving business, product, and profit risk during the COVID-19 pandemic. A quantitative approach using a structured questionnaire survey was utilized to attain the study objective. The dataset consists of 177 valid responses by the owner of the small-sized creative business of Indonesia’s tourism sector (mainly in handicraft and fashion categories). Correlation analysis and partial least square (PLS) modeling were employed to examine the causal relationship between constructs. Our empirical findings revealed that while entrepreneurs' perceived risk on business and product aspects was the most significant aspect that could affect their risk-taking behavior, entrepreneurs' perceived risk on profit aspects have an insignificant influence on their risk-taking behavior. It implies that the higher the level of business and product insecurity perceptions (as long as it can generate profitability and ensure business sustainability), the higher the level of risk-taking of entrepreneurs.
The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman Fachruzzaman; Rini Indriani; Pratana Puspa Mediastuty; Vika Fitranita; Adista Anbarani Putri Zaman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (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.v18i2.12530

Abstract

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.

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