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ADE IRMA ANGGRAENI
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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 6 Documents
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Search results for , issue "Vol 22 No 3 (2020): Vol. 22, No. 3, 2020" : 6 Documents clear
PENGARUH CASH POSITION, DEBT TO ASSET RATIO DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Vina Vina; Jesslyn Kosasih; Kevin Susanto; Fuji Astuty
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 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.2020.22.3.3116

Abstract

The purpose of this study is to determine and test the effect of Cash Position, Debt to Asset Ratio and firmsize on the Dividend Payout Ratio in Property and Real Estate companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research is a quantitative research and the deductive approach is descriptive. The total population is 52 property & real estate companies on the IDX for the period 2014-2018. The sample technique uses purposive sampling so that the research sample that meets the criteria is as many as 13 companies. The data collection method used secondary data from financial reports, while the data analysis model was multiple regression. The results of the F test, namely Cash Position, Debt to Asset Ratio and Firm Size have an effect on the Dividend Payout Ratio. As individuals, Cash Position has a positive effect on the Dividend Payout Ratio, DAR has no effect on the Dividend Payout Ratio and Firm Size has a negative effect on the Dividend Payout Ratio. The value of determination coefficient as seen from Adjusted R2 is 0.435, which shows that the Dividend Payout Rate can be influenced by Cash Position, Debt to Asset Ratio and Firm Size of 43.5%, and 56.5% are other factors that are not shown in this research report.
The Influence of Corporate Governance, Factors Of Auditors, And Gender Diversification on Integrity of Financial Statements Riski Etika Etika Suhendra
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 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.2020.22.3.2347

Abstract

This research aims to determine the influence of corporate governance, audit quality, industry specialisation of auditors, and gender diversification on the integrity of financial statements, both simultaneously and partially. The population in this research is the entire sub-sector property and real estate company listed on the Indonesia Stock Exchange in 2016-2018. The sample determination in this study used purposive sampling and obtained 96 samples. Data analysis uses descriptive statistical analysis and logistic regression analysis. The results showed that corporate governance, audit quality, industry specialization of auditors, and gender diversification are the simultaneous effect on the integrity of financial statements. Partially, the industry's specialty of auditors has a negative effect on the infidelity of financial statements, while corporate governance, audit quality, and gender diversification have no effect on the integrity of financial statements.
Impact Organizational Culture on Organizational Commitment Study of Banking Company in Indonesia Rezi Muhamad Taufik Permana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 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.2020.22.3.3147

Abstract

Organizational culture is no longer seen as a legacy of the past is seen as a mere, but also must be designed and deployed as a strategic tool to achieve corporate objectives. Culture is also an indicator to see how committed an employee of the company. Using a questionnaire survey, this paper examined effected of corporate culture on organizational commitment. Specifically, this paper examines four dimensions of corporate cultures, the teamwork, communication, rewards and recognition, and training and development of employee commitment to the organization. One hundred and fifty-six respondents from banking companies to be a part of this survey. The research hypothesis was tested using multiple hierarchical regression analysis. The results showed that all dimensions of corporate culture that are selected in this study can use as a determinant/indicator of organizational commitment.
English English Hibatun Naeem; Ignatius Oki Dewa Brata
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 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.2020.22.3.2405

Abstract

Trends regarding Sustainability Reporting in Indonesia are experiencing positive developments. It can be concluded that the company already has an awareness that the company's survival depends on the company's relationship with the environment. This follows the legitimacy theory which states that the company has a contract with the community to carry out its activities based on the values ​​of justice and how the company responds to various interest groups to legitimizing company actions. In this research, researchers aspire to analyze which was more effectively trigger an effect on the development of an upward trend in Sustainability Reporting. From several samples taken, researchers obtained data that represent financial performance and company size. After being processed using logistic regression, it was found that the size of the company had the most effect on the disclosure of the Sustainability Report.
Overall Equipment Effectiveness in Coal Mining Company: A Case Study Nurul Retno Nurwulan
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 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.2020.22.3.3030

Abstract

An increase in productivity is one of the measures of development in a company. High productivity could increase revenue and profit that can be used to further develop the company. This study was conducted in PT XYZ, one of the biggest coal mining companies in East Kalimantan. The aim of this study was to analyze the productivity of excavators and dump trucks using overall equipment effectiveness (OEE). Based on the calculation, the actual availability and quality of both loading and hauling equipment exceed the targeted values. However, the actual performance is lower than the target. As for the OEE values, all of the equipment have lower actual OEE except Hitachi EX-2500. The lowe OEE values might happen because of bad weather, machine breakdown, and a long queue in the mining area. Based on the analysis results, it is recommended that the company increase the availability, performance, and quality of equipment with the high deviation between actual and targeted values.
Analysis of The Effect of Dynamic Capability, Knowledge Management on Employee Performance Rina Purnama
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 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.2020.22.3.3026

Abstract

This study aims to analyze the effect of Dynamic Capability on Knowledge Management, analyze the effect of Dynamic Capability on Employee Performance, and to analyze the effect of Knowledge Management on Employee Performance in SINOTRUK companies. The data analysis technique used is the Structural Equational Modeling (SEM) method, the method of collecting data using a questionnaire to employee SINOTRUK. Sampling technique using purposive sampling method with a sample size of 120 respondents. Based on the results of the study it can be concluded that Dynamic Capability has on positive effect on Knowledge Management, Dynamic Capability has a positive effect on Employee Performance, and Knowledge Management also has a positive effect on Employee Performance.

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