JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
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.
Articles
113 Documents
<![CDATA[Optimal Portfolio Construction: Application of Sharpe's Single-Index Model on Dhaka Stock Exchange ]]>
<![CDATA[Imroz Mahmud]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1736
<![CDATA[This study aims to find whether Sharpe's single-index model of portfolio construction offers better investment alternatives to the investors of the Dhaka Stock Exchange (DSE). For this purpose, month-ended closing price data of 178 companies listed on the DSE, the prime bourse of Bangladesh, and the month-ended index value of DSEX have been used for the period starting from January 2013 to February 2018. The stocks selected for this study belong to 16 industrial sectors, and purposive sampling technique has been used to select these sectors. Sharpe's model formulates a unique cut-off rate and selects the stocks having an excess return-to-beta ratio above that rate. In this study, 54 stocks qualified to be a part of the optimal portfolio. Hence, the proportion of investment to be made on each of the stock is calculated according to the model. The study reveals that three industries occupy a hefty chunk (65.78%) of the proposed investment portfolio. The constructed portfolio offers a monthly return of 2.1489% and carries 1.9516% risk as measured by standard deviation. The beta of the optimal portfolio is only 0.124003. The constructed portfolio outperforms every individual stock as well as the market index in terms of offering the optimal risk-return combinations. Therefore, this five-and-a-half-decade-old model offers a great opportunity for Bangladeshi investors to optimize return and diversify risk in an efficient manner.]]>
<![CDATA[Does Green Economy Video Really Work? The Effectiveness of Using Video Content Marketing in Forming MSMEs Perception and Behavior to Implement Green Economy ]]>
<![CDATA[Rizka Zulfikar]]>;
<![CDATA[Prihatini Ade Mayvita]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1796
<![CDATA[This study aims to assess the effectiveness of the use of video content marketing in performing SMEs perceptions and behavior in implementing the concept of a green economy. The expected results of this research will make the using of video marketing content can be used as a material consideration for use in socialization and guidance to SMEs about the concept of green economy. This study was conducted in South Kalimantan province with the population, and the sample was SMEs in South Kalimantan province as much as 164 respondents. Researcher use purposive sampling as research method with one group pretest-posttest as research design. The data was collected using interviews and questionnaires. Data analysis technique are descriptive statistics and Wilcoxon Sign Rank Test. This study found that there is an average difference of perception and behavior of respondents about green economy before and after treatment with the video content marketing.]]>
<![CDATA[The Triangle of Knowledge Sharing, e-Marketing Capability, Marketing Performance ]]>
<![CDATA[Lia Nirawati]]>;
<![CDATA[Rangga Restu Prayogo]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1593
<![CDATA[Today's marketing activities have employed information technology to overcome the challenges of marketing sustainability in getting more resources and meeting greater expectations for building lasting relationships with customers. The ability in e-marketing represents business organizations competence in the use of the internet and other information technology to be able to facilitate effective and efficient interactions with customers. One of the marketing developments is e-Marketing capability. Information technology helps business organizations to be able to carry out online marketing capabilities. Various organizational capabilities in managing electronic-based marketing are based on knowledge sharing by business organizations to improve marketing performance. The purpose of this research is to see the extent of knowledge sharing and e-Marketing capability effect on marketing performance. This research used explanatory with a quantitative approach. The respondents are the students who have products that are marketed in business incubators. The questionnaire was given to 101 respondents with a sampling technique of purposive sampling. The results of the study show that knowledge sharing cannot influence e-Marketing capability, knowledge sharing can influence marketing performance, and e-Marketing capability cannot influence marketing performance.]]>
<![CDATA[Hermeneutics of Earning Management: Between Pressure and Opportunity ]]>
<![CDATA[Murniati Murniati]]>;
<![CDATA[Mahmudatus Sa'diyah]]>;
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1666
<![CDATA[This study aims to assess the effectiveness of the use of video content marketing in performing SMEs perceptions and behavior in implementing the concept of a green economy. The expected results of this research will make the using of video marketing content can be used as a material consideration for use in socialization and guidance to SMEs about the concept of green economy. This study was conducted in South Kalimantan province with the population, and the sample was SMEs in South Kalimantan province as much as 164 respondents. Researcher use purposive sampling as research method with one group pretest-posttest as research design. The data was collected using interviews and questionnaires. Data analysis technique are descriptive statistics, and Wilcoxon Sign Rank Test. This study found that there is an average difference of perception and behavior of respondents about green economy before and after treatment with the video content marketing.]]>
<![CDATA[How Product Attributes Affect Consumer Decision To Purchase A Premium Scooter Matic? ]]>
<![CDATA[Yudi Helfi]]>;
<![CDATA[Fatihatul Akbar]]>;
<![CDATA[Dinda Mutiara Pratiwi]]>;
<![CDATA[Fakhri Mujahid Maolani]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1749
<![CDATA[The automotive industry is one of the industries with the largest growth rate in Indonesia. The motorcycle is chosen as the most favorite means of transportation due to their superiority in affordability, maintenance costs, fuel costs and effectiveness of travel time. Among companies that compete fiercely for this market niche are PT. Astra Honda and PT. Yamaha Indonesia Motor Manufacturing. Both of them recently launched a new variant in the premium automatic scooter segment namely Yamaha NMax 155 cc and Honda PCX 150 cc. Although Honda dominates the scooter market segment in general, the AISI data in the early semester of 2018 shows that the achievement of sales of Honda PCX is far behind their closest competitor, Yamaha NMax in the range of 2:8. So that it becomes interesting for the researchers to know the perceptions of quality, features, style, and design of Honda PCX's attributes on consumer decisions in purchasing related products. Respondents involved in this study were 60 members of the HPCI (KAPURSUCI) community, Purwakarta, Subang and Cikarang using non-probability sampling techniques, which is accidental sampling on filling each questionnaire. The results of this study conclude that there is a positive influence between product attributes possessed by Honda PCX (quality, features, and product design) on the purchasing decisions.]]>
<![CDATA[The Perception of Auditor Career From University Students Perspective ]]>
<![CDATA[Muhammad Reza Ramdani]]>;
<![CDATA[Andi Muara Arumbarkah]]>;
<![CDATA[Ismi Ayu Lestari]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1908
<![CDATA[This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors. The approach used was quantitative descriptive. The total sample of 100 students from Muslim University of Indonesia and Muhammadiyah University of Makassar. The method of data collection was through questionnaires distributed to students and by purposive sampling method. The results of the study showed that financial appreciation, professional recognition, and market considerations have a positive and significant effect while professional training, work environment and personality have a positive and not significant effect on auditor career selection and social value variables that have a negative and insignificant effect on career choice as an auditor. Financial award is a dominant variable in the career choice of students as auditors.]]>
<![CDATA[The Effect of Attribute Framing and Justification on Capital Budgeting Decisions ]]>
<![CDATA[Ianna Umma]]>;
<![CDATA[R. R. Sri Handayani]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i2.2710
<![CDATA[This study aims to analyze the effect of the attribute framing and justification on decision making through the capital budgeting process. This study also aims to examine the effect of justification as moderation on the effect of attribute framing on capital budgeting decisions. The capital budgeting decision in this study is a decision toward the proposed capital budgeting project in the form of approving or rejecting the proposed project. This study uses a quasi-experimental research design with the data taken is primary data. The quasi-experimental research was designed 2 x 2 between subjects which was conducted to 83 financial students in the Magister of Management, Diponegoro University. Data analysis techniques used in this study were one-way ANOVA and two-way ANOVA.The results of the study shows that attribute framing and justification can influence decision making through the capital budgeting process. In particular, the information that is positively presented has an impact in the higher approval of a proposed capital budgeting project. This research also concluded that justification could not reduce the effect of the attribute framing on capital budgeting decisions. This shows that belief revision theory- foundation approach cannot explain the phenomenon of this study.]]>
<![CDATA[Integrated Reporting and Corporate Performance: Empirical Evidence of The IIRC Framework Adoption ]]>
<![CDATA[Muhammad Wildan Affan]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i2.2700
<![CDATA[Sustainability and transparency issues are becoming trending in the nature of corporate reporting. Stakeholders are accused to bring together all financial and nonfinancial metrics into one integrated report. The purpose of this study is to determine the effect of integrated reporting toward corporate performance. Integrated reporting measurement uses the construct adopted from IIRC. The research sample in this study is basic and chemical industry sector that listed in the Indonesia Stock Exchange in 2017. The reason in choosing those industries as a research subject is because the basic and chemical industry sector is recorded as a high growth industry sector in 2017. This study uses a linear regression as an analysis tool. This study concluded that integrated reporting has significant effect toward corporate performance.]]>
<![CDATA[Mediating Role of Affective Commitment in The Effect of Ethical Work Climate on Felt Obligation Among Public Officers ]]>
<![CDATA[Hafid Aditya Pradesa]]>;
<![CDATA[Joni Dawud]]>;
<![CDATA[Muhamad Nur Affandi]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i2.2707
<![CDATA[Social exchange theory (SET) which explains the terms of the exchange agreement under the psychological contract assumes that what was promised is a key point in explaining individual responses at work. It was climate and support which will be argued as antecedents of individuals' attitudes and behaviors. Along with organizational support, ethical work climate was mostly examined only in relationship with intent-to leave. The purpose of this study was to determine felt obligation as the attitudinal outcome of ethical work climate, perceived organizational support, and affective commitment in terms of social exchange mechanism. This study is explanatory research based on primary data with a survey as the data gathered method. The result shows that one of five hypotheses rejected in this study. Furthermore, ethical work climate and perceived organizational support could affect felt obligation through affective commitment as mediation. Our findings are discussed below by considering the implications and limitations of this study.]]>
<![CDATA[Why is Tax Knowledge and Tax Understanding Important? ]]>
<![CDATA[Jeni Susyanti]]>;
<![CDATA[Noor Shodiq Askandar]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i2.2711
<![CDATA[Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018. ]]>
