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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 3 (2019): Juli - September 2019" : 6 Documents clear
Antecedents and Consequences of Brand Trust for Pharmaceutical Drug Products Falina Gunata; Pramono Hari Adi; Ary Yunanto
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 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.2019.21.3.2202

Abstract

The health industry potential in Indonesia is not optimal yet because of limited number of players in this industry (Kemenkes, 2017) even if health is an important factor. Based on the 2016 data of the Ministry of Health, there are 214 companies of Pharmaceutical Industry in Indonesia. Compared to total Indonesian population of about 257 million, this indicates the limited number of the industry players (detik.com accessed on March 18, 2019 at 21.00). To be attractive to the public, a business should have competitive advantage and consumers’ trust so as to attract consumers and make them willing to pay for what is offered and trust its brand. Consumers’ level of trust in brand of pharmaceutical products is lacking or often misguided (Rotfeld, 2009). Researches on brand trust in pharmaceutical products have not been conducted extensively and therefore result in difference between theory and field fact. The author studies brand trust in pharmaceutical products using the Consumer – Brand Characteristics variable as the indicator of Brand Image and Brand Personality, Brand Liking, Brand Experience, Brand Satisfaction, and Peer Support. According to (Matzler, 2016) Brand trust influences customer loyalty. 100 respondents are taken as the samples using a Purposive Sampling technique, which is based on certain criteria for maximum information. This research’s criteria are 21 to 60 years old non-health worker. The analysis employs SEM with software SPSS AMOS. The research concludes that Brand Image, Brand Personality, Brand Experience, Brand Satisfaction, and Peer Consumer influence Brand Trust, and Brand Trust influences consumer loyalty.
Determinant Tax Compliance by Tax Fiscus Perception Purwati Harjayani; Indriyana Puspitosari
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 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.2019.21.3.1882

Abstract

Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance .
Dampak collectivism pada hubungan antara moral reasoning dan whistleblowing Arya Samudra Mahardhika; Anton Prasetyo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 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.2019.21.3.2067

Abstract

The purpose of this study was to analyze the impact of collectivism culture on the relationship between moral reasoning and whistleblowing in government organizations in Kebumen District. The sample in this study were 80 treasurers and village financial staff in Kebumen Regency who met the established criteria. This study uses structural equation modeling (SEM) with WarpPls software version 6. The results of hypothesis testing in this study indicate that a high level of moral reasoning has been proven empirically to increase one's tendency to do whistleblowing, however, collectivism has been proven to empirically reduce whistleblowing tendencies; the latest finding is that collectivism has proven to weaken the relations of moral reasoning and whistleblowing.
Agency Cost as An Intervening Variable in the Impact of Capital Structure and Company Size on Company Performance Dewi Maryam; Yesa Cahayaning Ramadhani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 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.2019.21.3.2097

Abstract

This research was aimed to examine agency cost as an intervening model between capital structure and company size towards the company's performance. Data was collected through non participatory observation method using criteria on issuing consecutive financial statements within the research period. Having the complete financial data that was consistently needed during the research period. The company was not listed during the research period. In this study, the data analysis was conducted using quantitative data analysis with compared ratios and path analysis. The analysis was used due to its possibility of inter-variable relationships in a linear model. The research hypotheses were the effect of capital structure on the company performance, the company size on the company performance, the capital structure of agency cost, the company size on agency cost, and the agency cost on the company performance. As the results, there were direct impact of capital structure, company size, and agency cost on the company's performance. In contrast, there was an indirect impact of capital structure, the size of the company on the company's performance through agency cost as the intervening variable..
Banking Financial Performance, Inflation Level, Bank Indonesia Interest Rate, and Economic Growth in Indonesia Maratus Zahro; Mega Arisia Dewi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 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.2019.21.3.2100

Abstract

This study aimed to test the effect of bank financial performance, inflation rates, Bank Indonesia interest rates on economic growth in Indonesia. This type of research was quantitative. The research sample consisted of 87 conventional banks and 12 Islamic banks during 2015-2017 as samples. The sampling technique used was purposive sampling method, sampling technique using certain criteria. The analytical method of this study used multiple linear regression analysis technique. The results showed that (a) financial performance which is proxied by CAR, BDR, and LDR of conventional banks has no effect on economic growth in Indonesia, (b) financial performance which is proxied by ROA has a positive effect on economic growth in Indonesia, (c) proxied financial performance with CAR, BDR, FDR, and ROA of Islamic banks have no effect on economic growth in Indonesia, (d) inflation has a positive effect on economic growth in Indonesia, (e) interest rates in Indonesia have a negative effect on economic growth in Indonesia.
Understanding Entrepreneur’s Personal Initiative Ade Irma Anggraeni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 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.2019.21.3.3369

Abstract

Studies on the personal initiative in the context of entrepreneurship have been in understood better with a variety of perspectives and strategy development. This study aims to examine the effect of goal pursuit and eudaimonic wellbeing on the personal initiative of business owners. Self-regulation perspective in the concept of eudaimonic wellbeing and assimilative mode in concept goal pursuit in use to explore the influence of the two constructs are on the personal initiative of the entrepreneur. This research contributes to clarifying the mechanism for the personal development of entrepreneurs, based on the main characteristics of entrepreneurship in the Indonesian context

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