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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

jema
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Published by Universitas Islam Malang

ISSN : 16937864 EISSN : 25974017 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

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 113 Documents

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THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT Syahril Syahril; Isnani Yuli Andini
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

The Role Of Recording And Reporting Process Of Basic Accounting In Small Medium Enterprises Of Omah Duren Surabaya Lucya Erlinda Sonia; Stefanie Gianto
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Financial management is a problem that is quite difficult for Small and Medium Enterprises (SMEs) in Indonesia. The lack of awareness and knowledge of SMEs owner regarding the accounting process considered as the root causes of their financial management difficulties. Based on that, researcher aims to help one of SMEs in Surabaya which is Omah Duren Surabaya, in order to know about the process of recording and reporting a SME, then find a way to improve it in a diligent way. Researcher uses interviews, observations and documents sheets to analyze and know-how Omah Duren business process. The information that gained from Omah Duren owner and transaction data, as well as direct observation in recording and reporting activities is one of researcher data sources. Researcher concluded that Omah Duren SME’s still not performing the simple accounting process in accordance with generally accepted. Therefore, researcher provide a recommendations in helping them in recording and reporting their financial effectively and efficiently. This research will also discuss the role of recording and reporting that is generally accepted for SMEs.

Developing Sustainable Corporate Social Responsibility Based on Islamic Perspective Noor Shodiq Askandar; Junaidi Junaidi; Masyhuri Machfudz
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Corporate social responsibility (CSR) issues are constantly evolving nowadays since social and ethical issues have received public attention and high regulatory pressure regarding this issue. Malang Regency has implemented the CSR since long time ago. Every company in Malang Regency has obligated to implement CSR program. The potential of CSR in Malang Regency itself is very big when viewed from the total number of companies that reaches 1,350 companies both in small and large scale. There are also 76 sugar factories in Indonesia and most of them are located in East Java, including Kebon agung which located in Malang Regency. This study can be classified as narrative qualitative research with Kebon Agung as a research objective. This study used formal interviews, and participant observation as data collected method. This study concluded that Economic motives considered as the most appealing CSR program from both the company and the CSR target group perspective. Economic development is impossible without a good education. Education is indispensable to economic development. The financial business incentives of CSR program should follow by providing good education, training, and mentoring in purpose to achieve its effectiveness. To get the better knowledge, the education, training, and mentoring program should collaborate with the regulator, academicians, and professional.

Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It Nur Diana Adhikara
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs' perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.

Model and Characteristics of Micro Finance Institutions Based on SME Women in Batu City Ike Kusdyah Rachmawati
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

The development of SMEs is largely determined by the existence of MFIs that offer financing models are diverse. It can be said that MFIs become a partner of SMEs in this regard as a financial services provider, through diverse financing models. But on the other hand the diversity of financing models offered by MFIs have not been fully able to be utilizedThis study used exploratory research, descriptive, experimental and applied research conducted in stages for the development of a comprehensive model of microfinance accommodative Informants determined based on the information needs. Using a descriptive and qualitative analysis of the MFI deliberately selected examples illustrate the following: (A) The existence of MFIs is recognized community has a strategic role as an intermediary in economic activity that has not affordable public services of banking institutions / conventional banks; (B) service MFIs have demonstrated success, but success can still be in business economics. Skim MFI lending to businesses has not received the priority, it is characterized by a relatively small ceiling (budget allocation) to support farming, which is less than 10% of the total ceiling of MFIs; (C) A critical factor in the development of the agricultural sector MFI lies in the institutional legality, capability management, seed capital support, the economic viability of farming, farm characteristics and technical assistance clients / service users MFIs; (D) To initiate the growth and development of agricultural MFIs needed guidance enhanced capabilities for HR candidates MFI managers, support the strengthening of capital and technical assistance to customers of credit users.Keywords: Financial Institutions Micro, Small Business Micro

COMPANY VALUE DETERMINANTS STUDY ON MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Oyong Lisa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

The purpose of this study to determine the effect of firm size, leverage, and profitability to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (BEI) partially or simultaneously. This research tested the hypothesis that there is influence of firm size, leverage, and profitability to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used was purposive sampling. The research method used is multiple linear regression statistic method.The results showed that firm size variables have no effect on firm value, leverage has no effect on firm value, profitability has positive influence to firm value. While simultaneously there is influence of firm size, leverage, and profitability to firm value with coefficient of determination (adjusted R2) obtained equal to 0,28, indicating that 28% company value can be influenced by firm size, leverage, and profitability, while side 72% The value of the company is influenced by the variables that are not examined in this research. The limitations of this study is to examine the effect of firm size, leverage, and profitability on firm value. While other variables that affect the value of the company is expected to be examined by further researchers.Keywords: Firm Size, Leverage, Profitability, Corporate Value

THE EFFECTS OF POLITICAL EVENTS AGAINST ABNORMAL RETURN AND TOTAL VOLUME SHARIA SHARES ACTIVITY THAT LISTED IN JAKARTA ISLAMIC INDEX (JII) Rizka Zulfikar; Prihatini Ade Mayvita
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

This research is an event study that aims to discover whether there is any empirical evidence of the stock changed to one of the political events in Indonesia. This research used a political event namely Jakarta Governor Election 2017 Round II, by using indicator value of abnormal return and Trading Volume Activity Sharia stocks in Jakarta Islamic Index Stock Market. This event political event was held on April 19, 2017. Population and sample in this research are 30 sharia stocks in JII. The data used in this research are secondary data consists of consists of daily stock prices, daily share trading volume, and daily stock prices index during the five days before, one day at the time of, and five days after the event. Statistical tool used to test the hypothesis is t test and Wilcoxon Signed Rank Test. T test calculation results indicate that there are significant positive value of abnormal return at a few days around the event date, which means the market responds to this event as a good news. While the results of Wilcoxon Signed Rank Test prove that there are significant differences between the average abnormal return in the period before the time the event and in the period after the time event, but not significant in the period before- after the event. The results of Wilcoxon Signed Rank Test also shows that there are significant differences between the average trading volume activity in the period at the time of-after the event, but not significant in the period before-at the time event and before-after the event.

Change Management In Islam Perspective Hujjatullah Fazlurahman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

This paper attempts to review the literature on the Islamic values and change management, then presents the importance of its delineated dimensions. Two main theories of Islamic perspective and practices are discussed comprehensively based on the Qur’an verses as the ultimate source in Islamic thinking. The review includes the comparison between certain components’ implementations. This reveals that each of dimensions are clearly change management. It suggests that Islamic emphasizes on commercial activities which denied the authors’ opinions on its’ teaching for not governing the materials aspect or success in change management. The Islamic religion seeks to deliver the goodness to all mankind according to its rules and principles. The integrated system of the Islamic worldview encompasses all aspects of both worldly and hereafter- including the aspect of change management. Researcher shows that change management in Islam perspective consist of human, development and change.

Is It True That Transformational Leadership Style Can Shape Employees Motivation and Performance? Hafid Kholidi Hadi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Today the world is experiencing very rapid progress in all aspects of life. Along with these advances, strong human resources with good the quality are increasingly needed to face the rapid and continuous change. Limited Liability Company (Perseroan Terbatas/PT) is a profit-oriented business entity. PT. Berau Karya Indah is a new PT in raw material processing industry which is trying to develop production in the manufacturing sector. This study aims to discuss and analyze the influence of transformational leadership style on employees performance and motivation in PT. Berau Karya Indah Surabaya. The population used in this study is all 340 employees of the company. Sample size in this study included 172 respondents who were selected using random sampling technique. The result of this research indicates that transformational leadership style has a significant influence on employee performance and transformational leadership has a significant impact on employees work motivation.

Effect of Social Media Marketing on The Conversion Rate of Deposit Money Banks in Nigeria Newman C Enyioko; Gabriel A Okwandu
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

The study examined the effect of social media marketing on the conversion rate of deposit money banks in Nigeria. Blog, Facebook, Twitter, and LinkedIn were used as the dimensions of social media marketing. The study revealed a gap from the literature that social media marketing and organizational efficiency of banks in Nigeria has not been extebsively studied in Nigeria. The study used the conversion rate as a dependent variable. The study adopted descriptive and inferential statistical tools to analyze the data and test the hypotheses. A questionnaire was used to elicit information from the respondents. The population of the study consisted of all the 22 banks approved by CBN. The study sampled 159 respondents from 22 banks in Nigeria and validly used 133 respondents representing 83.65% response rate for data analysis. The study found that banks use a blog, Facebook, Twitter, and LinkedIn to conduct their marketing activities for brand promotion and persuasion of customers to patronize them. The study revealed that Blog has a positive but insignificant effect on conversion rate. The study discovered that Facebook has a positive and significant effect on conversion rate. The study revealed that Twitter has a positive and significant effect on conversion rate. The study found that LinkedIn has a positive and insignificant effect on conversion rate. The study concludes that as banks use blogs, Facebook, Twitter, and LinkedIn to create awareness about their products and services on the internet. The study recommends that bank managers should use Blog, Facebook, Twitter, and LinkedIn by encouraging all the bank staff to participate in social media marketing which in turn covers more ground for the enhancement of conversion rate leading to the conversion rate of banks.

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