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ADE IRMA ANGGRAENI
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INDONESIA
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 6 Documents
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Search results for , issue "Vol 21 No 1 (2019): Januari - Maret 2019" : 6 Documents clear
TWO STEPS OF RICARDIAN EQUIVALENCE: AN EVIDENCE IN INDONESIA ADHITYA WARDHONO; AGUS FERDIANTO; M. ABD. NASIR; CIPLIS GEMA QORI'AH
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1232

Abstract

Ricardian Equivalence was analyzed through the influence of deficit fiscal policy on consumption, the fiscal deficit policy of Soeharto regime and reform had a difference, the difference lied in the policy as outline in the government budgets preparation. Soeharto regime applied budget concept of the T-account model, while the reform applied budget concept of I-account. The differences of concept budgetting affected the deficit fiscal policy, while the component of deficit fiscal policy consisted of budget deficits, government expenditure, government debt, and tax revenue. The purpose of this paper is to determine the effect of the differences in Soeharto regime and reform toward deficit fiscal policy component, as well as to determine the effect of deficit fiscal policy to domestic consumption, and determine the Ricardian Equivalence phenomenon and formation. Based on these objectives, an analysis tool used was Ordinary Least Squared (OLS) and Two Stage Least Squared (TSLS), with time series data from the years 1969-2013. The analysis showed that the difference reign did not significantly affect the components of deficits fiscal, and Ricardian Equivalence happened in Indonesia by the year 1969-1981 as Ricardian first period, and 1982-2013 as the second period of Ricardian.
REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES MUHAMAD TONASA; CHRISTINA TRI SETYORINI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1431

Abstract

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values.
CUSTOMER SATISFACTION AS THE MODERATING VARIABLE OF CUSTOMER LOYALTY OF INDIHOME CUSTOMERS PRAMONO HARI ADI; MOCH IQBAL DHIAULHAQ; WENI NOVANDARI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1432

Abstract

The internet is an aspect that become one in the daily activities of Indonesian society, even in Purwokerto, almost all activities involve the help of the internet. PT Telkom as the largest internet service provider in Indonesia has facilitate the society to get internet access with its products, Indihome. Lately, a competitor is emerging which threatens the existence of PT Telkom as an internet service provider in Purwokerto, which is Biznet. Therefore, PT Telkom needs to examine what factors that make Indihome's customers loyal. Based on the problems above, this study was conducted to analyze the components of perceived product quality, perceived service quality, perceived value, and perceived price to the customer loyalty, mediated by customer satisfaction. The research methodology used for this study is a case study with survey research methods. The sample for this study were 155 people selected through convenience sampling technique derived from non-probability sampling technique. The sample comes from Indihome internet users in Purwokerto. The software used to analyze data is SPSS and AMOS statistical software. The research conclude that Perceived product quality, Perceived value, Perceived price has a positive effect on customer satisfaction. Perceived service quality has no effect on customer satisfaction. Customer satisfaction, Perceived service quality has a positive effect on customer loyalty. Perceived product quality, Perceived value, Perceived price has no effect on customer loyalty.
THE EFFECT OF CAPITAL ADEQUACY RATIO, EFFICIENCY AND LIQUIDITY ON RENTABILITY IN SYARIAH BANKS OWNED BY THE INDONESIA GOVERNMENT FROM 2009 - 2017 I WAYAN SUNARYA
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1473

Abstract

The ratio of financial statements to Islamic banks is one of the determining factors in financial health within the bank itself. For this reason, it is necessary to analyze the influence of capital adequacy, efficiency and liquidity on profitability in Indonesian government-owned Islamic banks from 2009-2017. This study aims to model the effect of capital adequacy (CAR), Efficiency (OEOI) and Liquidity (FDR) on Rentability (ROA), then analyze the model, and provide forecasting and structural analysis of the model. Therefore, the method used in this study is the analysis of Vector Error Correction Model which is applied to time series data from the level of CAR, OEOI, FDR to ROA. Based on the specification, estimation and examination of the model, the VECM(2) model was obtained as the best model. The results of the model analysis say that there is a long-term and short-term causality relationship between the levels of CAR, OEOI, FDR against ROA. Then, based on forecasting and structural analysis, it can be concluded that the results obtained are accurate.
BEHAVIORAL APPROACH ON PUBLIC SECTOR MANAGEMENT ALISA TRI NAWARINI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1481

Abstract

The concept of public administration evolved along with the increasing demands of improving public services, especially the quality of public employees. This condition requires a behavioral approach in managing the motivation of public employees who are able to encourage job satisfaction and extra-role behavior. However, research on the concept of public sector motivation (PSM) on the attitudes and behavior of public employees provides inconsistent results. This study aims to examine the effect of PSM on job satisfaction and organizational citizenship behavior (OCB) on public sector’s employees in Central Java. Using survey-based quantitative analysis, this study provides empirical evidence about the effect of PSM on job satisfaction and OCB. The findings of this study contribute to the public administration literature by providing guidance in encouraging employees behavior and positive behavior in the context of public organizations.
PSYCHOLOGICAL MECHANISM ON PUBLIC ORGANIZATION MEUTIA KARUNIA DEWI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1482

Abstract

Public sector motivation (PSM) becomes a strategic issue along with the decadence of the classic bureaucracy era. This concept focuses on components that can psychologically encourage positive attitudes and behavior of public employees. In order to find the main values ​​and motivations, public employees need to consider organizational characteristics related to leadership and employees perceptions of the organization. This study aims to analyze the influence of transformational leadership and employees positive perceptions on the organization to PSM. The study was conducted on Government employees in Central Java using survey methods. Using regression analysis, the results of this study contribute to give empirical findings regarding the relationship of organizational characteristics to PSM.

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