cover
Contact Name
ADE IRMA ANGGRAENI
Contact Email
ade.anggraeni@unsoed.ac.id
Phone
+6285158387466
Journal Mail Official
jame.feb.unsoed@gmail.com
Editorial Address
Laboratorium Manajemen Data - Laboratorium Terpadu Fakultas Ekonomi dan Bisnis - Universitas Jenderal Soedirman Jalan HR Boenyamin 708 Purwokerto Jawa tengah
Location
Kab. banyumas,
Jawa tengah
INDONESIA
JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
ISSN : 14109336     EISSN : 2620     DOI : https://doi.org/10.32424/1.jame.
Core Subject : Economy,
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.
Articles 6 Documents
Search results for , issue "Vol 21 No 4 (2019): Oktober - Desember 2019" : 6 Documents clear
THE EFFECT OF PSYCHOLOGICAL CAPITAL ON ORGANIZATION CITIZENSHIP BEHAVIOR Fanny Rezkiya; Ade Irma Anggraeni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 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.2019.21.4.2105

Abstract

The purpose of this research was to find out the effect of psychological capital on organizational citizenship behavior in the case of nursing employees in RSUD Prof. Dr. Margono Soekarjo. It needs to be explored more deeply about the effect of psychological capital on organizational citizenship behavior to get more complete understanding. The population in this study were civil servant nursing employees who work in RSUD Prof. Dr. Margono Soekarjo. While the sample used in this study were 180 civil servant nursing employees who work in RSUD Prof. Dr. Margono Soekarjo with sampling method of probability sampling and Slovin formula. Data collection method used was survey method with questionnaire. Based on the data analysis using SPSS, it can be concluded that hope, optimism and resilience have positive and significant effect on organizational citizenship behavior.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND EARNING PER SHARE ON STOCK PRICE Kendrik Kendrik; Aldi Mukti; Verent Verent; Hendriyo Hendriyo; Billy Wiyogo; Jamaluddin Jamaluddin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 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.2019.21.4.2217

Abstract

The purpose of this research is to determine the Current Ratio, Debt to Equity Ratio, Earning Per Share has an effect on the Stock Price of the Sub Sector Property and Real Estate on the Indonesian Stock Exchange partially or simultaneously. This type of research was quantitative research. The data used in this research are secondary in the form of financial statements from the 2015-2018 period. The research method used in this research was the purposive sampling method and the sample used was 32 companies in the research period for 4 years, so that 128 sample data were obtained. The method used is multiple linear regression analysis using the help of Microsoft Excel 2010 and SPSS (Statistical Package for Social Sciences) version 23.0 with the stepwise method. The results of this research are: (a) Current Ratio partially has no effect on Stock Price, (b) Debt to Equity Ratio partially has no effect on Stock Price, (c) Earning Per Share partially has an effect on Stock Price, (d) Current Ratio, Debt to Equity Ratio and Earning Per Share simultaneously effect on Stock Price.
Kontribusi Intellectual Capital dan Loan to Deposit Ratio terhadap kinerja keuangan Bank Umum Milik Swasta Devisa Rika Aprilyani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 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.2019.21.4.2221

Abstract

The population and data source in this study focuses on the financial sector which is one of the sectors contained in the service industry, namely the banking sub-sector company of the private public Bank of foreign exchange. This research is based on an increase in total assets each year during the year 2014-2018 but the profit generated is volatile. The population of the company's financial report BUMS Devisa listed on the Indonesia Stock Exchange in 2014-2018 with 20 companies. The research methods used are descriptive statistics and analysis of the data regression panel of common effect models. This research aims to analyze how the influence of Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) and Loan to Deposit Ratio (LDR) against Return on Assets (ROA) both simultaneously or partially. The results of the study showed that the variables of VACA, VAHU, STVA, and LDR simultaneously significantly affect ROA with a probability value of 0.00000. Partials of VACA, VAHU and LDR variables have no effect on ROA. STVA has a positive effect on ROA.
BAGAIMANA BAGAIMANA ENVIRONMENTAL COST, INTELLECTUAL CAPITAL DAN DEWAN DIREKSI MENINGKATKAN KINERJA KEUANGAN INDEKS LQ45 Desy Agnesri Rezki Br Panggabean
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 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.2019.21.4.2222

Abstract

This study aims to analyze the influence of Environmental Cost, Intellectual Capital, and Board Of Director On Corporate Performance (Study Of Non Financial Companies Listed On The LQ45 Indeks Period 2014-2018). Sampling in this research is using a purposive sampling method. From this method, 8 mining LQ45 companies. The analytical model used si descriptive statistics, classic Assumption test, panel data regression analysis, simultaneous testing is proven by F test and partial testing with T-test. This research was conducted to see how the company's performance LQ45 during the year 2014-2018 seen from the ROA side, as well as the causal factor. This analysis can be beneficial in the morning user's financial statements especially stakeholders in taking business decisions. Environmental Cost is used to see how the company's responsibilities to the environment, Intellectual Capital to see how the company manages its intellectual property, and the board of directors is expected to make Effective. The results showed that: (1) Environmental cost has no significant effect on the company's performance. (2) Intellectual Capital has a significant effect on the company's performance. (3) The Board of Directors has no significant effect on the company's performance. (4) Environmental cost, Intellectual Capital, and board of directors simultaneously have a significant effect on the company's performance.
Academic Service Quality Of Student Loyalty With Student Satisfaction As Intervening Variables In PTS X Novianto Eko Nugroho
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 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.2019.21.4.2318

Abstract

The quality of academic services is to refer to academic services provided by education institutions / institutions to students as stakeholders. The quality of best academic services is based on the performance of variety groups of educators, education staff and more over janitors. The purpose of this study was to determine the effect of service quality directly influence student satisfaction and to find out the effect of service quality indirectly affected student loyalty through student satisfaction. This research method uses quantitative methods with explanatory research types. The subjects of this study were S1 "X" S1 and D3 study program students in Surabaya, which in total 98 active students. To test the effect of intervening variables, the path analysis method is used. Path analysis is a direct development of multiple regression forms with the aim of estimating the magnitude and significance (significance) of hypothetical causal relationships in a set of variables. The results showed that the existence of a positive and significant effect simultaneously between service quality variables on student loyalties, while service quality variables through student satisfaction indirectly affect student loyalty.
The Moderating Impact of Dividend Policy and Corporate Social Responsibility On Profitability towards Firm Value Widya Sari; Leo Indra Pratama; David Fu; Claudie Lim
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 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.2019.21.4.2406

Abstract

This research targets are to identify and analyze not only the influence of profitability towards firm value but also the ability of both dividend policy and corporate social responsibility disclosure to moderate them on companies which are listed in the consumer goods industry on Indonesian stock exchange (IDX) from 2013 to 2017. There are precisely 39 and 14 enterprises that are utilized as population and sample respectively. This study applies the purposive sampling method to generate samples from the population which had been eliminated by the devoted criteria. Data has been analyzed by using multiple regression and moderation regression analysis. The result delineates that partially, profitability and dividend policy have a significant effect on firm value, while corporate social responsibility does not affect firm value. Simultaneously, the independent variables significantly affect the dependent variable.

Page 1 of 1 | Total Record : 6


Filter by Year

2019 2019