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 12 Documents
Search results for , issue "Vol 22 No 2 (2020)" : 12 Documents clear
Financial Literation and Its Effect on the Performnce and Sustainability of Micro Small and Medium Enterprises in Banyumas Retno Kurniasih; Siti Zulaikha Wulandari; Tiladela Luhita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (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.2020.22.2.2788

Abstract

The purpose of this study was to analyze the effect of financial literacy on the performance and sustainability of MSMEs in the Banyumas Regency. This research is descriptive and quantitative, using the method of regression analysis and using SPSS 16.0 software for Windows. The number of samples in this study was 100 MSMEs in Banyumas Regency. The sampling technique in this study will determine by the nonprobability sampling technique. The results of this study indicate that financial literacy influences the performance and sustainability of MSMEs.
How to Increase E-Repurchase of E-Pay Consumers in Purwokerto Monica Rosiana; Dwita Aprillia Floresti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (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.2020.22.2.2679

Abstract

The purpose of this study is to explain the effect of perceived usefulness, perceived ease of use, perceived risk on e-repurchase using e-pay. Structural Equation Modeling (SEM) was used to test the empirical model. The number of samples in this study was 114 e-pay users in Purwokerto. The results indicate that perceived usefulness and perceived ease of use have a positive effect on e-repurchase. In addition, researchers can also prove that perceived risk has a negative effect on e-repurchase.
Does Turnover Mediate the Relationship between Cooperative Capital and Surplus (SHU)? Istiqomah Istiqomah; Lilis Siti Badriah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (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.2020.22.2.2872

Abstract

Previous studies have indicated that the direct influence of cooperative capital on surplus (SHU) is linear and positive.However, how the capital can increase surplus has not been formally explained.Therefore, in this article the authors try to explain the mechanism of the influence of cooperative capital on surplus (SHU) by including turnover as an intervening variable in the relationship between cooperative capital and surplus.This study used secondary data which consist of cooperative capital, surplus, and business turnover from 43 cooperatives in Indonesia recorded in the annual report of the Ministry of Cooperatives and MSMEs 2016. Cooperative capital, surplus, and trunover are measured in rupiah. Path analysis was employed to analyze the data. The effect of mediation was tested by the causal method developed by Baron & Kenny and the product of coefficient method developed by Sobel. The results indicate that turnover perfectly mediates the relationship between cooperative capital and surplus. This research contributes to the lacking formal logical explanation of the relationship between cooperative capital and surplus, that is, cooperative capital encourages business turnover which eventually increases surplus. Therefore, cooperatives in Indonesia should be able to increase cooperative capital, especially internal capital or supporting external capital. In addition, the government should also encourage efforts to develop and promote cooperatives in Indonesia by making policies to facilitate financial access for cooperatives
Analysis of Brand Equity Dimensions, Relationship Marketing, Brand Equity on Panin Bonanza Program Rina Purnama; Ari Giantika Chandara; Ropidin Ropidin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (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.2020.22.2.2761

Abstract

This study aims to determine the effect of brand equity dimensions on brand equity, to determine brand equity dimensions on relationship marketing, and to determine the effect of relationship marketing on brand equity in the formation of Panin Bonanza Brand Equity at PT Bank Panin KCU Senayan. The data analysis technique used is the Structural Equational Modeling (SEM) method, the method of collecting data using a questionnaire to the customers of PT Bank Panin KCU Senayan who participated in the Panin Bonanza Program. Sampling technique using purposive sampling method with a sample size of 110 respondents. Based on the results of the study it can be concluded that the Equty Brand Dimension, Relationship Marketing has a positive influence on Brand Equity, the Brand Equity Dimension also has a positive influence on Relationship Marketing.
The Phenomenon of Job Crafting in Hospitality Industry Fiea Nursela Pusponegoro; Ade Irma Anggraeni; Dwita Darmawati
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (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.2020.22.2.2873

Abstract

This study aims to determine the effect of Job Burnout in the relationship between job crafting, perceived organizational support and job performance. This research was conducted by involving 282 Hotel’s frontliners in Purwokerto Banyumas. SEM analisys was carried out to test the hypothesis. According to the data accomplished in the research, it was found out that: (1) The Respondents showed that they did Job Crafting during their works and it made the job performance's level increased. The relationship of the Job Crafting and Job performance was positively significant because the value of C.R is greater than the value of the t table, C.R> t table (2.333> 1.960). (2) Meanwhile, the Job Burnout in this study mediates the relationship between POS and job performance. This fact was proven by the value of the t value that was higher than the t table, it was 2.148 > 1,960 by using = 0,05. After all, it can be summed up that Job Burnout mediates the effect between POS and job performance.
Are commitment and job satisfaction affect attitude of employees towards change initiatives? Megersa Wedajo Motuma; Belay Chekole Amaha
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (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.2020.22.2.2777

Abstract

This study aimed at examining the influence of organizational commitment and job satisfaction on attitudes of employees toward change initiatives in selected public universities in Ethiopia. Self-Administered questionnaires were prepared and distributed to 200 randomly selected teachers in selected universities via e-mail addresses. By using the average score of three scales, correlation and regression analysis was made to see the relationship and influences of commitment and job satisfaction. The findings revealed that employees` general attitude towards change initiatives is influenced by Job satisfaction (p<0.05). However, it did not indicate the significant influence of employees` commitment to the attitude of employees regarding change initiatives (p>0.05). These imply that job satisfaction may play a greater role in shaping the attitude of employees to change initiatives than organizational commitment. From the results, we recommend that leaders focus on things that can enhance job satisfaction during the implementation of change initiatives
How to Increase E-Repurchase of E-Pay Consumers in Purwokerto Monica Rosiana; Dwita Aprillia Floresti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 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.2020.22.2.2679

Abstract

The purpose of this study is to explain the effect of perceived usefulness, perceived ease of use, perceived risk on e-repurchase using e-pay. Structural Equation Modeling (SEM) was used to test the empirical model. The number of samples in this study was 114 e-pay users in Purwokerto. The results indicate that perceived usefulness and perceived ease of use have a positive effect on e-repurchase. In addition, researchers can also prove that perceived risk has a negative effect on e-repurchase.
Analysis of Brand Equity Dimensions, Relationship Marketing, Brand Equity on Panin Bonanza Program Rina Purnama; Ari Giantika Chandara; Ropidin Ropidin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 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.2020.22.2.2761

Abstract

This study aims to determine the effect of brand equity dimensions on brand equity, to determine brand equity dimensions on relationship marketing, and to determine the effect of relationship marketing on brand equity in the formation of Panin Bonanza Brand Equity at PT Bank Panin KCU Senayan. The data analysis technique used is the Structural Equational Modeling (SEM) method, the method of collecting data using a questionnaire to the customers of PT Bank Panin KCU Senayan who participated in the Panin Bonanza Program. Sampling technique using purposive sampling method with a sample size of 110 respondents. Based on the results of the study it can be concluded that the Equty Brand Dimension, Relationship Marketing has a positive influence on Brand Equity, the Brand Equity Dimension also has a positive influence on Relationship Marketing.
Are commitment and job satisfaction affect attitude of employees towards change initiatives? Megersa Wedajo Motuma; Belay Chekole Amaha
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 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.2020.22.2.2777

Abstract

This study aimed at examining the influence of organizational commitment and job satisfaction on attitudes of employees toward change initiatives in selected public universities in Ethiopia. Self-Administered questionnaires were prepared and distributed to 200 randomly selected teachers in selected universities via e-mail addresses. By using the average score of three scales, correlation and regression analysis was made to see the relationship and influences of commitment and job satisfaction. The findings revealed that employees` general attitude towards change initiatives is influenced by Job satisfaction (p<0.05). However, it did not indicate the significant influence of employees` commitment to the attitude of employees regarding change initiatives (p>0.05). These imply that job satisfaction may play a greater role in shaping the attitude of employees to change initiatives than organizational commitment. From the results, we recommend that leaders focus on things that can enhance job satisfaction during the implementation of change initiatives
Financial Literation and Its Effect on the Performnce and Sustainability of Micro Small and Medium Enterprises in Banyumas Retno Kurniasih; Siti Zulaikha Wulandari; Tiladela Luhita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 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.2020.22.2.2788

Abstract

The purpose of this study was to analyze the effect of financial literacy on the performance and sustainability of MSMEs in the Banyumas Regency. This research is descriptive and quantitative, using the method of regression analysis and using SPSS 16.0 software for Windows. The number of samples in this study was 100 MSMEs in Banyumas Regency. The sampling technique in this study will determine by the nonprobability sampling technique. The results of this study indicate that financial literacy influences the performance and sustainability of MSMEs.

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