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Contact Name
ADE IRMA ANGGRAENI
Contact Email
ade.anggraeni@unsoed.ac.id
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+6285158387466
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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
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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 6 Documents
Search results for , issue "Vol 22 No 4 (2020): Vol. 22, No. 4, 2020" : 6 Documents clear
INGGRIS INGGRIS Riza Azizy
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 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.2020.22.4.3711

Abstract

Training is a company strategy to improve employee performance competencies. However, in the current Covid 19 pandemic, companies cannot conduct training directly because of the government's rules to cdo work and study activities from home. During the Covid 19 pandemic, companies tried to develop employee performance skills, virtual training is one of the methods used to improve employee performance during the COVID-19 pandemic. Bank Mandiri use virtual training solutions to provide training for employees to maintain employee performance so that the company's goals could be achieved even in difficult circumstances such as the current Covid 19 pandemic. The study aims to determine whether virtual training has an effect on improving the performance of Bank Mandiri employees by using qualitative research to describe facts about an incident at Bank Mandiri and a situation that occurred during the COVID-19 pandemic. Data was collected using a survey method by distributing questionnaires to employee respondents. The results showed that the Virtual Training conducted by Bank Mandiri had a very good effect on improving the performance of Bank Mandiri employees.
Pengaruh Lingkungan Kerja dan Motivasi terhadap Kinerja Anggota Oriflame Indonesia Jublina Oktora; Rahmi Andini Syamsuddin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 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.2020.22.4.3289

Abstract

The object of this study is to determine the impact of the work environment and motivation on the performance of members of Oriflame Indonesia. In this study, using a proportional random sampling technique, namely by using a sample of 91 respondents. Methods of data analysis using regression analysis, correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing. Based on the partial test results for work environment variables obtained t = 2.756 with a significance value of 0.007, then Ho is rejected, and Ha is accepted. This shows that partially H1, which states that there is an influence of the work environment on performance, is accepted. Based on the partial test results for the motivation variable, it was obtained t = 3.405 with a significance value of 0.001 because the significant probability is much smaller than 0.05 then Ho is rejected, and Ha is accepted. This shows that partially H2, which states that there is an effect of motivation on performance, is accepted. Based on the test results on the F test, it is obtained that the value of F count> F table or (21.255 > 2,720), this is also reinforced by ρ value < Sig. 0.05 or (0,000 < 0.05). Thus, H0 is rejected, and H3 is accepted, this indicates that there is a positive and significant influence simultaneously between Work Environment and Motivation on the performance of Oriflame Member
The Effect of Flash Sale and Discount Towards Impulsive Buying (Study on Shopee Users) Rhani Nastiti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 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.2020.22.4.3092

Abstract

The purpose of this study is to explain the effect of flash sale and discount towards impulsive buying on Shopee users. This study used path analysis to determine the description of the variables studied and their effects, either directly, indirectly, partially or simultaneously on endogenous variables. Based on the results of the study indicate that there is the partial effect of flash sale and discount towards impulsive buying. Based on the the results of the study also showed that there is a positive effect simultaneously of flash sale and price discount towards impulsive buying in amount of 0,513 or 51,3%. Then the rest has amount of 0,487 so that the effect of variables not used in this variable has amount of 48,7% such as for example service quality, marketing costs, personal selling, and others.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI CENGKEH DI DESA WOEWOLO, KABUPATEN NAGEKEO, NUSA TENGGARA TIMUR Maria Helena Carolinda Dua Mea
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 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.2020.22.4.3508

Abstract

To plant cloves is very promising for the farmers in Woewolo. The cloves plantation in Woewolo Village, Mauponggo District is an effort to obtain added value for economic life. the purpose of this study was to determine whether capital, labor, and land area affect the production income of clove farmers in Woewolo Village, Nagekeo Regency. This research is a type of quantitative research. The population determined in this study were all clove farmers in Woewolo Village with 75 samples. Primary data collection was carried out by distributing questionnaires to respondents. Based on the Multiple Linear Regression Test the Variables Capital (X1), Labor (X2), and Land Area (X3) have a positive regression coefficient direction on Clove Production in Woewolo Village, Mauponggo District. The statistical test results prove that capital affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 2.452 with a significance of 0.017 at the 5% significance level where 0.017 <0.05. The results of statistical tests prove that labor affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 2.489 with a significance of 0.015 at the 5% significance level where 0.015 <0.05. The results of statistical tests prove that land area affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 5.347 with a significance of 0.000 at the 5% significance level where 0.000 <0.05. the percentage of the contribution of the influence of the independent variables including the capital, labor, and land area on the clove production variable is 35.8%.
The Influnce of Debt to Equity Ratio, Return on Equity and Price Earning Ratio Towards Mining Company Value Listed in Indonesia Stock Exchange for the Period 2014-2018 Sri Wahyuni; Evi Irwan Sari Br Sianturi; Dina Ria Restu Uli P; Fuji Astuty
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 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.2020.22.4.3297

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menganalisis dan mengetahui pengaruh Debt to Equity Ratio, Return On Equity dan Price Earning Ratio terhadap nilai Perusaahan pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan pendekatan kuantitatif, jenis penelitian hubungan kausal dan bersifat deduktif. Teknik pengambilan sampel menggunakan metode purposive sampling populasi penelitian sebanyak 44 perusahaan dan sampel yang digunakan 17 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik analisis data menggunakan uji regresi berganda dan asumsi klasik. Hasil uji menunjukkan Return On Equity dan Price Earning Ratio berpengaruh positif signifikan terhadap nilai perusahaan, Debt to Equity Ratio tidak berpengaruh terhadap nilai perusahaan. Debt to Equity Ratio, Return On Equity dan Price Earning Ratio berpengaruh terhadap nilai perusahaan pada perusahaaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 hanya 16.5%.
Pengaruh Non Performing Loan dan Loan to Deposit Ratio Terhadap Return On Asset Nilta Alfi Rizqi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 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.2020.22.4.3234

Abstract

This study aims to determine whether there is an effect of Non Performing Loans and Loan To Deposit Ratio on Return On Assets partially or simultaneously. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual financial statements of state-owned banks and private banks and literature studies. The sampling technique was using purposive sampling technique. The data used are secondary data analyzed through descriptive analysis and verification of the validity of multiple linear regression test data and hypotheses using the T test and F test coefficient of determination. This study uses the SPSS version 22 software program to process data. The results of this study indicate that partially non-performing loans have a significant negative effect on Return on Assets and the Loan to Deposit ratio has no effect on Return on Assets. Meanwhile, simultaneously the Non Performing Loan and the Loan To Deposit Ratio simultaneously have a significant effect on Return On Assets.

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