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[Banyumas Regency Tourism Potential ]]>
<![CDATA[Khosy Zufar Annaafi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2177
<![CDATA[In line with the government's program to develop creative industries in Indonesia until 2025. The tourism industry is expected to be one of the triggering industries for creative economic growth. This journal aims to provide an overview of the tourism industry and economic activities related to this industry in the Banyumas Regency. The data used in the form of hotel occupancy data, length of stay of tourists, and number of tourists taken from the Banyumas Regency BPS. The data is used to find out how big the impact of tourism is on the community. Banyumas Regency's tourism industry still relies on natural tourism. Some of the attractions that are in need of attention of local governments because of conditions that are not maintained, thus reducing the interest of visitors. Various tourism potentials are still being developed such as a culture that blends from Javanese culture and Sundanese culture and also a combination of natural tourism and cultural tourism can develop]]>
<![CDATA[Analysis of Effect Work Satisfaction on Turnover Intentions With Organizational Commitments as A Mediation Variable ]]>
<![CDATA[Dermawan Nugroho]]>;
<![CDATA[Haryadi .]]>;
<![CDATA[M. Arifin Mukti]]>;
<![CDATA[Ade Irma Anggraeni]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2815
<![CDATA[This study aims to analyze the effect of job satisfaction on turnover intentions mediated by organizational commitment in employees of the Java Heritage Hotel Purwokerto. The population in this study are all employees who work at the Java Heritage Hotel Purwokerto. The sampling technique in this study uses a cluster proportional random sampling method. The sample used was 94 samples and the data obtained were analyzed using the causal step method in mediation regression analysis. The results of this study indicate that job satisfaction directly has a significant negative effect on turnover intentions, job satisfaction has a significant positive effect on affective commitment, job satisfaction has a significant positive effect on continuance commitment, job satisfaction has a significant positive effect on normative commitment. All three commitments have a significant negative effect on turnover intentions. Continuance commitments and normative commitments each partially mediate the effect of job satisfaction on turnover intentions, while affective commitments cannot mediate the effect of job satisfaction on turnover intentions because most employees of the Java Heritage Hotel are still low on the length of work.]]>
<![CDATA[Development of the Strategic Hospital of DKT Dr. Soetarto Yogyakarta ]]>
<![CDATA[Ngurah Pradnya Dharma Putra]]>;
<![CDATA[Sabihaini .]]>;
<![CDATA[Tri Mardiana]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2446
<![CDATA[This study aims to develop the strategy Hospital DKT Dr Soetarto Yogyakarta to know the condition of the external and internal environment, alternative strategies, and priority strategies that can be done. This research is qualitative descriptive survey method. The development strategy is based on the concept of strategic management by using three stages: an input stage, using EFE matrix, IFE matrix, phase matching: using SWOT matrix, IE matrix, and the last stage is the stage of the decision to use a matrix QSPM. The data used is primary data obtained through observation, interviews and questionnaires, and secondary data from the archive documentation and medical records hospital. The results using IE matrix indicates the position of the hospital in a position to grow and build, so alternative strategies generated is incentive strategy and integration strategy, the SWOT matrix generates seven alternative strategies, and in the matrix QSPM, strategic priorities generated by the score allure total (STAS) is the highest obtained by the strategy of building partnerships with other bodies concerned with the improvement of health services.]]>
<![CDATA[Technology Acceptance Model on Gojek Applications in Purwokerto ]]>
<![CDATA[Yohanes Febri Widianto]]>;
<![CDATA[Haryadi .]]>;
<![CDATA[Devani Laksmi Indyastuti]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2816
<![CDATA[This research is a quantitative study on the application of Gojek in Purwokerto. The purpose of this study was to analyze the acceptance of Gojek applications in Purwokerto using the Technology Acceptance Model. This study uses the Structural Equation Modeling analysis method using the SmartPLS3 application. The results of the analysis show that (1) Perceived ease of use has a positive effect on perceived usefulness, (2) Perceive usefulness is not significant and has a negative effect user attitudes, (3) Perceived ease of use has a positive effect on user attitudes, (4) Quality has a positive effect on user attitudes,(5) Perceived usefulness is not significant and has a negative effect on behavior to use, (6) User attitude positively effect behavior to use.]]>
<![CDATA[Income Smoothing in Indonesian State Owned Enterprises ]]>
<![CDATA[Wita Ramadhanti]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2817
<![CDATA[This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan, debt covenant, and political cost. The samples are BUMN that listed in Indonesian Stock Exchange in 2018 which issued completed audited financial statements from 2010-2018. Data then analyzed using logistic regression. The results shows that stock values, bond values, and company size have positive effect on income smoothing practice. The results is consistent with Positive Accounting Theory’s hypothesis of bonus plan, debt covenant, and political costs hypothesis.]]>
<![CDATA[The Influence of Quality Perception, Price Fairness, Brand Experience, and Accessibility to Repurchase Interest (Study on Consumer Chatime in Purwokerto) ]]>
<![CDATA[Naufal Hakim]]>;
<![CDATA[Lusi Suwandari]]>;
<![CDATA[Alisa Tri Nawarini]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2818
<![CDATA[The purpose of this study is to identify and analyze the effect of perceived quality, price fairness, brand experience, and accessibility towards repurchase intention. The sample in this study is 107 respondents who are the customer of Chatime Purwokerto. The determination of the sample used purposive sampling method. The data was analyze using multiple regression analysis. The result of this study indicates that perceived quality, price fairness, and brand experience affects on repurchase intention partially. While, price fairness have no affect on repurchase intention. The adjusted coefficient of determination R Square is 0,407, which means that perceived quality, price fairness, brand experience, and accessibility are affects on repurchase intention by 44,7%, while remaining 59,3% is affected by other variables that not examined in this study. The most dominant influence variable in this study is brand experience.]]>
<![CDATA[Banyumas Regency Tourism Potential ]]>
<![CDATA[Khosy Zufar Annaafi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2177
<![CDATA[In line with the government's program to develop creative industries in Indonesia until 2025. The tourism industry is expected to be one of the triggering industries for creative economic growth. This journal aims to provide an overview of the tourism industry and economic activities related to this industry in the Banyumas Regency. The data used in the form of hotel occupancy data, length of stay of tourists, and number of tourists taken from the Banyumas Regency BPS. The data is used to find out how big the impact of tourism is on the community. Banyumas Regency's tourism industry still relies on natural tourism. Some of the attractions that are in need of attention of local governments because of conditions that are not maintained, thus reducing the interest of visitors. Various tourism potentials are still being developed such as a culture that blends from Javanese culture and Sundanese culture and also a combination of natural tourism and cultural tourism can develop]]>
<![CDATA[Development of the Strategic Hospital of DKT Dr. Soetarto Yogyakarta ]]>
<![CDATA[Ngurah Pradnya Dharma Putra]]>;
<![CDATA[Sabihaini .]]>;
<![CDATA[Tri Mardiana]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.32424/1.jame.2020.22.1.2446
<![CDATA[This study aims to develop the strategy Hospital DKT Dr Soetarto Yogyakarta to know the condition of the external and internal environment, alternative strategies, and priority strategies that can be done. This research is qualitative descriptive survey method. The development strategy is based on the concept of strategic management by using three stages: an input stage, using EFE matrix, IFE matrix, phase matching: using SWOT matrix, IE matrix, and the last stage is the stage of the decision to use a matrix QSPM. The data used is primary data obtained through observation, interviews and questionnaires, and secondary data from the archive documentation and medical records hospital. The results using IE matrix indicates the position of the hospital in a position to grow and build, so alternative strategies generated is incentive strategy and integration strategy, the SWOT matrix generates seven alternative strategies, and in the matrix QSPM, strategic priorities generated by the score allure total (STAS) is the highest obtained by the strategy of building partnerships with other bodies concerned with the improvement of health services.]]>
<![CDATA[Analysis of Effect Work Satisfaction on Turnover Intentions With Organizational Commitments as A Mediation Variable ]]>
<![CDATA[Dermawan Nugroho]]>;
<![CDATA[Haryadi .]]>;
<![CDATA[M. Arifin Mukti]]>;
<![CDATA[Ade Irma Anggraeni]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2020.22.1.2815
<![CDATA[This study aims to analyze the effect of job satisfaction on turnover intentions mediated by organizational commitment in employees of the Java Heritage Hotel Purwokerto. The population in this study are all employees who work at the Java Heritage Hotel Purwokerto. The sampling technique in this study uses a cluster proportional random sampling method. The sample used was 94 samples and the data obtained were analyzed using the causal step method in mediation regression analysis. The results of this study indicate that job satisfaction directly has a significant negative effect on turnover intentions, job satisfaction has a significant positive effect on affective commitment, job satisfaction has a significant positive effect on continuance commitment, job satisfaction has a significant positive effect on normative commitment. All three commitments have a significant negative effect on turnover intentions. Continuance commitments and normative commitments each partially mediate the effect of job satisfaction on turnover intentions, while affective commitments cannot mediate the effect of job satisfaction on turnover intentions because most employees of the Java Heritage Hotel are still low on the length of work.]]>
<![CDATA[Technology Acceptance Model on Gojek Applications in Purwokerto ]]>
<![CDATA[Yohanes Febri Widianto]]>;
<![CDATA[Haryadi .]]>;
<![CDATA[Devani Laksmi Indyastuti]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
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Original Source
|
Check in Google Scholar
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DOI: 10.32424/1.jame.2020.22.1.2816
<![CDATA[This research is a quantitative study on the application of Gojek in Purwokerto. The purpose of this study was to analyze the acceptance of Gojek applications in Purwokerto using the Technology Acceptance Model. This study uses the Structural Equation Modeling analysis method using the SmartPLS3 application. The results of the analysis show that (1) Perceived ease of use has a positive effect on perceived usefulness, (2) Perceive usefulness is not significant and has a negative effect user attitudes, (3) Perceived ease of use has a positive effect on user attitudes, (4) Quality has a positive effect on user attitudes,(5) Perceived usefulness is not significant and has a negative effect on behavior to use, (6) User attitude positively effect behavior to use.]]>
