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ADE IRMA ANGGRAENI
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JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Published by Universitas Jenderal Soedirman
ISSN : 14109336     EISSN : 2620     DOI : https://doi.org/10.32424/1.jame.
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Manajemen dan Ekonomi is bi-annually peer-reviewed journal issued by Faculty of Economics and Business, Universitas Jenderal Soedirman. JAME aims to be the media for publishing empirical issues related to accounting, management, and economics studies. JAME invites manuscripts in the various topics but not limited to, functional areas of accounting, management economics, including behavioral accounting, financial accounting, public sector accounting, marketing management, finance management, operation management, human resource management and economic development. JAME main objective is disseminating empirical issues in accounting, management and economics issues to the broad audiences such as, but not exclusive to academicians, graduate students and business practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 219 Documents
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Management Control Systems and Its Effect on Performance Agung Praptapa; Mohd Azlan B Yahya; Norfaiezah Binti Sawandi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.
Cross Cultural Consumers Perceptions of Country-of-Origin and Luxury Brands Handini Audita; Michael Marck
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

Understanding consumer behavior in the luxury industry is important. The extant literature suggests that cross-cultural conditions reflect the existence of differences in behavior and perceptions of consumers. This research investigated the way consumers in different countries and cultures perceive the country-of-origin concept in the luxury sector and also their perception about luxury brands itself. The purpose of this research was to investigate how the perception of the country-of-origin concept and the concept of luxury brands differs across nations. The value of this research is to provide empirical evidence describing how the different perceptions of country-of-origin issues and luxury brands contribute in the development of the fashion luxury brands industry. This quantitative research utilized online questionnaires attended by 190 respondents distributed from June 2012 to July 2012. Questionnaires were distributed online to different nation groups. The findings of the research indicate two interesting outcomes. First, for the case of fashion luxury brands, there were no significant differences of perceptions among the nation group perceptions regarding the country-of-origin concept. Second, there were significant differences of perceptions among the different nation group perceptions regarding to the luxury brand concept.
The effect of leader member exchange to dimension of readiness for change Unggul Satrio Banguntopo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

Organizational change has been a must for companies in preserving their sustainability. PT. Bank Rakyat Indonesia is one of state-owned companies which is now transforming massively both in its human resource sector and business process. The objective of this research is to explore deeper understanding about to what extent the influence of internal interaction between leader and member in organization structure towards employee’s readiness for change. The employee readiness for change itself are viewed from five perception employee’s personal dimensions; appropriateness of the change, need for change, personal valence, principal support and understanding of the change. The result using logistic regression test shows that leader-member interaction (LMX) has significance impact appropriateness of the change, need for change, and understanding of the change. The study can infer that, for organisation, the most important thing to create employee’s readiness for change is to provide adequate support “climate” from top-down to create readiness for change holistically.
The roles of servicescape in the retail business Tiladela Luhita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

Retail business is a type of business which is directly in contact with consumers. Currently, the retail industry in Indonesia is significantly declining, with retail companies are closing down in 2017 as a result of the retail industry's downfall. Referring to the decline of business retail, it Rita Supermall, the first mall in Purwokerto, have to pay attention to some things in order not to face the same thing as other retail stores. One way to retain customers is by providing an excellent service environment through servicescape to achieve customer satisfaction. This research conducted in Banyumas Regency, with limited area selection that is around Purwokerto. The sample in this research is determined by non-probability sampling technique as much as 100 respondents that are by purposive sampling method, and multiple regression is employed to analyze the data. The results show that all of the hypotheses are accepted, it means all of the dimensions of the servicescape positively influence customer satisfaction.
The Influence of Location, Store Atmosphere, Price, and CRM on Consumer Purchase Decision at The Milk Bar Bandung Annisa Lisdayanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The level of milk consumption in Indonesia is only 11.48 kg/capita per year, this is still very much lower compared to other countries in Asia. The amount of milk consumption of Indonesia is less than Malaysia, Indian, Singapore, Thailand, Vietnam, and Philippines. Bandung is an area rich in culinary. One of the culinary places in Bandung is The Milk Bar. To improve the consumer purchase decision, so the strategy of location, store atmosphere implementation, CRM implementation, and price implementation need to be considered well by the company. This research is descriptive and verificative, with sample of 115 consumers of The Milk Bar obtained by 3 times iteration calculations. The results showed that from the four independent variables studied, the results obtained that the location has a greater influence in improving purchase decision. And together obtained a value of 77.4% and the remaining 22.6% influenced by other variables not examined in this study.
Analysis of Determinants the Foreign Exchange Earnings of Tourism Sector in Indonesia Dyike Adella Ramdhani; Dedi Supriadi; Barokatuminalloh Barokatuminalloh
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

This research aims to analyze determinants of the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist, and dollar exchange rate against rupiah on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. The data is secondary from Indonesia Statistical Agency, Bank of Indonesia, Ministry of Tourism and Creative Economy, articles, journal, and result of previous researches. This research uses panel data regression analysis. The result shows that the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist and dollar exchange rate against rupiah are giving positive effect on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. Average length of stay foreign tourist is a variable that mostly affecting on open foreign exchange earnings in Indonesia 2009 – 2013 periods. Based on the result, the government is targeting foreign tourist arrivals to Indonesia for foreign tourists bringing foreign currency so that the rupiah demand will rise and increase tourism foreign exchange. Government, investors and communities leveraging existing infrastructure so that the average length of stay of foreign tourists continues to increase so Enhancing tourism foreign exchange. Stability of rupiah should always be maintained.
The Effect of Green Marketing on Purchase Decision with Brand Image as Mediating Variable Deasy Lestary Kusnandar; Lucky Radi Rinandiyana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The purpose of this study is to explain the influence of marketing strategy on purchase decision through brand image as mediation. To test the empirical model, this study used Structural Equation Modeling (SEM) analysis tool. Other analysis tools used include AMOS 21.0, SPSS 16.0 and Microsoft Excel 2007. The number of samples in this study were 140 users of Tupperware in Tasikmalaya. The results of this study indicate that the dimensions of marketing strategy that are green product, green price, green place and green promotion have positive effect on purchase decision and brand image, and brand image mediate the influence of marketing strategy dimensions on purchase decision.
The Effect of Consumer Ethnocentrism, Brand Image, and Perceived Quality,on Purchase Decisions With Purchase Intention as Intervening Variable Dziqry Muhammad Haikal
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The purpose of this research is to know and analyze the effect of consumer ethnocentrism, brand image, and perceivedquality of Eiger outdoor equipment product to consumer purchase decision, and to test purchase intention as intervening variable between consumer ethnocentrism ,brand image, and perceivedquality effect the purchase decision. The sample in this study there are 180 respondents who are users of Eiger products in Tasikmalaya region. Convenience sampling method is used in the determination of this research sample. Data were analyzed using Structural Equational Modeling (SEM) with SPSS and AMOS statistical software. The results of this study show that. Consumer ethnocentrism has a positive but no significant effect on purchase decisions. Brand image has a positive but no significant effect on purchase decisions. Perceived quality have a positive effect on purchase decisions. Purchases intention have a positive effect on purchase decisions. Consumer ethnocentrism positively effects purchase decisions with purchase intention as intervening variable. Brand image positively effects purchase decisions with purchase intention as intervening variable. Perceived quality positively effect purchase decisions with purchase intention as intervening variable.
Comparative study between the performances of two Islamic indices Rama Gardika; Ade Banani; Sulistyandari Sulistyandari
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

This study aims to analyze the differences in the performance of FTSE Bursa Malaysia EMAS Shariah (FBMS) in Malaysia and Indonesia Sharia Stock Index (ISSI) in Indonesia by using Sharpe, Treynor, and Jensen ratio. Type of this study is quantitative research by using hypothesis testing and purposive sampling technique. Population in this study is all sharia indices listed on Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM). From the sampling process obtained two indices. These indices are FTSE Bursa Malaysia EMAS Syariah (FBMS) and Indonesia Sharia Stock Index (ISSI). Objects of this study are monthly index returns during the period of July 2012 to June 2012 which amounted to 60 data. Hypothesis testing is intended to determine whether there is significant difference between the performance of FBMS and ISSI on the measurement of Sharpe, Treynor, and Jensen ratio. Test was conducted by using Two Independent Samples t-test. Results showed that there is no significant difference between the performance of FBMS and ISSI on the Sharpe, Treynor, and Jensen ratio. Implication of this study is that the results of this study can be used as a reference for companies in selecting which Islamic index prefer to issue the stock in based on the performance measured using Sharpe, Treynor, and Jensen ratio. Results of this study also can be used as a reference for investors who are interested in investing funds in sharia stocks in Indonesia and Malaysia.
Relationship between Openness to Experience and Perception to Political Organizations to Workplace Deviant Behavior Dwi Hastuti; Idris Mohd Noor; Abdullah Osman
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

This study aims to determine the relationship that exists between openness to experience (one of the personality traits) and perceptions of organizational politics to workplace deviant behavior. Research was conducted by collecting 263 responses from the civil servants in Pekanbaru, Riau. Applying the latest PLS 3.0 analysis tools the results of this research identified positive correlation between openness to experience and perception of the political organization to workplace deviant behavior. The perception of the organization politics has managed to moderate the relationship between openness to experience deviant behavior in the workplace.

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