JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
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.
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<![CDATA[The influence of perceived organizational support (POS) and psychological capital on organizational citizenship behavior (OCB) ]]>
<![CDATA[Tri Oktianti Indrawiani]]>;
<![CDATA[Ade Irma Anggraeni]]>;
<![CDATA[Adi Indrayanto]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[The purpose of this research is to analyze and to know the influence of perceived organizational support (POS) and psychological capital toward organizational citizenship behavior (OCB) in the context of semi-military based public organization of Civil Service Police Unit (Satpol-PP) of Banyumas Regency. The results of this study are expected to provide recommendations on important elements in the management of human resources in the context of public organizations, especially regarding organizational support and psychological capital. Quantitative approach was used in this research. Respondents were numbered 136 employees of the total population of 206 employees of Satpol-PP of Banyumas Regency. Method of probability sampling with simple random sampling technique was used in sampling method in this research. Testing of the relationship between variables used simple linear regression analysis method. The results showed that perceived organizational support is positively and significantly related to OCB and psychological capital is positively related to OCB. This provides input for semi-military based organizations to improve employee welfare and development as well as increase their psychological capital to increase employee's extra role behavior, thereby increasing organizational productivity.]]>
<![CDATA[The roles of servicescape in the retail business ]]>
<![CDATA[Tiladela Luhita]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[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.]]>
<![CDATA[Comparative study between the performances of two Islamic indices ]]>
<![CDATA[Rama Gardika]]>;
<![CDATA[Ade Banani]]>;
<![CDATA[Sulistyandari Sulistyandari]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[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.]]>
<![CDATA[The influence of fashion involvement, hedonic consumption, and visual merchandising on impulse buying with positive emotion as mediation variables ]]>
<![CDATA[Sri Murni Setyawati]]>;
<![CDATA[Sumarsono Sumarsono]]>;
<![CDATA[Intan Praditya]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[This research aims to analyze the influence of fashion involvement, hedonic consumptions, and virtual merchandising on impulse buying with positive emotion as mediator variable at Popies Girls Shop. The population of this study was the female students of Economics and Business Faculty, Jenderal Soedirman University. The researcher used 145 samples. Sampling technique used in this research was random sampling. Data were analyzed using Structural Equation Modeling (SEM). The result of this research analysis shows that: (1) the involvement of fashion had a positive effect on positive emotion, (2) the trend of hedonic consumption did not have effect on positive emotion, (3) visual merchandising had positive effect on positive emotion, (4) positive emotion had positive effect on impulse buying, (5) positive emotion mediates the relationship between involvement fashion and impulse buying, (6) positive emotion does not mediate the relationship between trends in hedonic consumption and impulse buying, (7) positive emotion mediates the relationship between the visual merchandising and impulse buying.]]>
<![CDATA[The Influence of web quality and sales promotion toward impulse buying behavior with openness personality as moderating variable ]]>
<![CDATA[Fatiha Rahmalita Fitri]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[To meet daily wants and needs, consumer conducted shopping. The development and innovation of technology in this era resulted shopping no longer only done in supermarket, shopping centre, etc. Nowadays, shopping also can be done by online via internet. There are so many online shopping website in Indonesia, one of them is Shopee. Shopee entered market in Indonesia on May 2015 and started operated on June 2015. The purpose of this research to analysis the component of web quality and sales promotion influenced impulse buying behaviour with openness personality as moderating variable. Research methodology used for this research is a case study with survey research method. Convenience sampling techniques that come from non probability sampling techniques are used for the selection of sample. The research sample is 130, comes from consumers of Shopee around Indonesia. Method of processing data using SEM with AMOS used to analysis the data. This research implicated for start-up company based in online; Because the company could be develop, improved the quality, and create new innovation related to the result of research. The limitation of this research is the result of goodness index of fit in all variables are still in the marginal category.]]>
<![CDATA[Empowering the role of village owned enterprises (BUMDes) for rural development: case of Indonesia ]]>
<![CDATA[Kiky Srirejeki]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[Poor economic condition, unemployement, quality education and lack of other basic infrastructures are the common problems of rurals in Indonesia and in many other countries. The rural potentials have not been optimally explored, hence a place to birth it becomes instead of to live. The government has actually tried several programs for rural economic development, for example by providing more facilities and infrastructure, even creating project PNPM (Program Nasional Pemberdayaan Masyarakat/National Program for Community Empowerment). However, the implementation and effect of these programs have been put into question. In Indonesia, this economic institution is BUMDes (Badan Usaha Milik Desa/ Village Owned Enterprise), the pillars of rural economic activity, serves as a social and commercial institution. This paper aims to explain how to strengthen the role of village owned enterprise for its role in rural development. Using qualitative approach, this study indicates that village owned enterprise is projected to be new economic strength in rural development in Indonesia and that the rural government can improve the role of village owned enterprise not only as a government’s fund mediator but also as a facilitator to promote the rural economic activity properly through value addition. The paper aims to generate new insight of the role of village owned enterprise in Indonesia and its consequence to rural development.]]>
<![CDATA[The influence of perceived organizational support (POS) and psychological capital on organizational citizenship behavior (OCB) ]]>
<![CDATA[Tri Oktianti Indrawiani]]>;
<![CDATA[Ade Irma Anggraeni]]>;
<![CDATA[Adi Indrayanto]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2018.20.1.1016
<![CDATA[The purpose of this research is to analyze and to know the influence of perceived organizational support (POS) and psychological capital toward organizational citizenship behavior (OCB) in the context of semi-military based public organization of Civil Service Police Unit (Satpol-PP) of Banyumas Regency. The results of this study are expected to provide recommendations on important elements in the management of human resources in the context of public organizations, especially regarding organizational support and psychological capital. Quantitative approach was used in this research. Respondents were numbered 136 employees of the total population of 206 employees of Satpol-PP of Banyumas Regency. Method of probability sampling with simple random sampling technique was used in sampling method in this research. Testing of the relationship between variables used simple linear regression analysis method. The results showed that perceived organizational support is positively and significantly related to OCB and psychological capital is positively related to OCB. This provides input for semi-military based organizations to improve employee welfare and development as well as increase their psychological capital to increase employee's extra role behavior, thereby increasing organizational productivity.]]>
<![CDATA[The roles of servicescape in the retail business ]]>
<![CDATA[Tiladela Luhita]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2018.20.1.1019
<![CDATA[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.]]>
<![CDATA[Comparative study between the performances of two Islamic indices ]]>
<![CDATA[Rama Gardika]]>;
<![CDATA[Ade Banani]]>;
<![CDATA[Sulistyandari Sulistyandari]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
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DOI: 10.32424/1.jame.2018.20.1.1021
<![CDATA[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.]]>
<![CDATA[The influence of fashion involvement, hedonic consumption, and visual merchandising on impulse buying with positive emotion as mediation variables ]]>
<![CDATA[Sri Murni Setyawati]]>;
<![CDATA[Sumarsono Sumarsono]]>;
<![CDATA[Intan Praditya]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2018.20.1.1027
<![CDATA[This research aims to analyze the influence of fashion involvement, hedonic consumptions, and virtual merchandising on impulse buying with positive emotion as mediator variable at Popies Girls Shop. The population of this study was the female students of Economics and Business Faculty, Jenderal Soedirman University. The researcher used 145 samples. Sampling technique used in this research was random sampling. Data were analyzed using Structural Equation Modeling (SEM). The result of this research analysis shows that: (1) the involvement of fashion had a positive effect on positive emotion, (2) the trend of hedonic consumption did not have effect on positive emotion, (3) visual merchandising had positive effect on positive emotion, (4) positive emotion had positive effect on impulse buying, (5) positive emotion mediates the relationship between involvement fashion and impulse buying, (6) positive emotion does not mediate the relationship between trends in hedonic consumption and impulse buying, (7) positive emotion mediates the relationship between the visual merchandising and impulse buying.]]>
