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ADE IRMA ANGGRAENI
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ade.anggraeni@unsoed.ac.id
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jame.feb.unsoed@gmail.com
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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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Kab. banyumas,
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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 12 Documents
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Search results for , issue "Vol 22 No 2 (2020)" : 12 Documents clear
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): 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.2020.22.2.2872

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
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): 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.2020.22.2.2873

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.

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