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ADE IRMA ANGGRAENI
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Laboratorium Manajemen Data - Laboratorium Terpadu Fakultas Ekonomi dan Bisnis - Universitas Jenderal Soedirman Jalan HR Boenyamin 708 Purwokerto Jawa tengah
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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 12 Documents
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Search results for , issue "Vol 22 No 1 (2020)" : 12 Documents clear
Income Smoothing in Indonesian State Owned Enterprises Wita Ramadhanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2817

Abstract

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.
The Influence of Quality Perception, Price Fairness, Brand Experience, and Accessibility to Repurchase Interest (Study on Consumer Chatime in Purwokerto) Naufal Hakim; Lusi Suwandari; Alisa Tri Nawarini
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2818

Abstract

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.

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