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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 4 Documents
Search results for , issue "Vol 19, No 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 4 Documents clear
City citizenship behavior among residents: Investigating the role of emotional experience in event tourism and brand attitude Andriani Kusumawati; Karisma Sri Rahayu
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 19, No 1 (2022): 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.v19i1.13809

Abstract

Along with the development of place branding theory, the role of the residents was widely reviewed and considered only as one of the target groups of place branding. Stakeholder involvement in the development of city branding is important because it will support its success. However, in reality, citizens or residents are a group that gains less attention in the city’s branding strategies and practices. Therefore, this research was developed under the umbrella of branding theory by further analyzing the influence of city brand attitude on city citizenship behavior (CCB) triggered by emotional experiences in tourism events. This explanatory quantitative approach was carried out through a survey by using a questionnaire. A simple random sample was chosen as the sampling method in this study. Data from 323 residents in Malang Raya was collected and analyzed using Partial Least Square (PLS). This study empirically demonstrates that emotional experience in event tourism is likely to stimulate city brand attitude and that subsequent city citizenship behavior among residents is probable. This result allows for understanding a substantial contribution of emotional experience in enhancing positive city brand attitude, finally highlighting the importance of internal stakeholders and their citizenship behavior in the destination branding process.
Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia Febriyadi Tri Hadmoko; Ferry Irawan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 19, No 1 (2022): 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.v19i1.13901

Abstract

Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization. This study was conducted to re-examine the factors that affect the transfer pricing aggressiveness by including the tax burden as a mediating variable which is expected to explain the inconsistency of the results of previous studies. This study uses data from manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020 with a total observation of 350. The analysis technique uses panel data regression with Fixed Effect Model and Random Effect Model approaches. The results of the study show that the complexity of operations and tax haven utilization has a positive effect on transfer pricing aggressiveness. However, foreign direct investment does not affect transfer pricing aggressiveness. Further analyses indicate the tax variable partially mediates the effect of complexity operation and tax haven utilization on transfer pricing aggressiveness. In addition, the tax variable only has an indirect effect of foreign direct investment on transfer pricing aggressiveness. This means that foreign direct investment is used as a vehicle for transfer pricing.
Determinants of SME’s performance: The role of knowledge management, market orientation, and product innovation Wisnu Panggah Setiyono; Mohammad Iqbal; Rizal Alfisyahr; Alshaf Pebrianggara; Mukhammad Shofyan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 19, No 1 (2022): 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.v19i1.15036

Abstract

The role of knowledge management (KM) in the existence of Small Medium Enterprises (SME’s) has been an important aspect of entrepreneurship. However, to perform an SME may not merely rely on its knowledge but also on other aspects such as market orientation and product innovation. This study aims to contribute to the entrepreneurship literature in the context of emerging economies. This study can be classified as quantitative research by nature as the use of a survey to gather respondent data. About 211 samples of SMEs of the furniture cluster in East Java were obtained in this study. Thus, understanding that the focus on market orientation and innovation in SMEs has not fruitfully been exposed and explored enough in the context of emerging economies such as Indonesia. The result of this study indicated that KM is not a direct predictor of SME performance. This is an indication that the supremacy creation of SME performance could not depend heavily on KM but rather, other driving forces such as market orientation (MO) and product innovation (INNOV) are much more powerful drivers in crafting SME performances.
Dividend policy, ownership structure and corporate governance: An empirical analysis of Indonesian firms Ronny Malavia Mardani
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 19, No 1 (2022): 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.v19i1.11116

Abstract

The purpose of this study is to determine whether there is a correlation between dividend policy, ownership structure, and corporate governance. Dividend policy is quantified through the Dividend Payout Ratio, the ownership structure is quantified through the management and institutional ownership, and corporate governance is quantified through the presence of a board of directors and an independent board. There are 55 companies from 97 as part of the research, financial firms that are publicly traded on the Indonesian stock exchange were gathered as a sample. Data analysis techniques were performed using ordinary least square regression. Furthermore, based on the findings of the study, it can be concluded that managerial ownership has a positive relationship to dividend policies. The dividend policy of a company is negatively correlated with institutional ownership. The size of the board has a negative relationship with dividend policy; however, an independent board has a positive relationship with dividend policy. Profitability is positively correlated with dividend payments. The characteristics of financial firms that differ from the main industrial sector companies in terms of capital structure, so that it provides the same contribution as other industrial sectors to dividend payments, the capital structure is inversely proportional to dividend payments.

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