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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 5 Documents
Search results for , issue "Vol 23 No 3 (2021): Vol 23, No 3, 2021" : 5 Documents clear
Trust in Supervisor for Frontline Employee: Quality of Relationship as Moderator Siti Nur Azizah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.3.4638

Abstract

Abstract This study investigates the antecedents of a frontline employee’s trust-in-supervisor with relation quality as moderator variable.This research is a causal descriptive study to investigate the relationship between variables. A personally administered survey was conducted to collect data from 100 frontline employees in Kebumen District, Cenral Java, Indonesia. Covariance-based structural equation modeling was applied using PLS3 to explore the proposed relationships. The results show that abusive supervision is negatively related to frontline employee’s trust-in-supervisor, whereas supervisor support and communication quality have significant positive effects on frontline employee’s trust-in-supervisor. Finally, the results show that relationship quality moderates (strengthens) the supportive influence of supervisors on trust in supervisors, but the quality of the relationship does not moderate the effect of abusive supervisors on trust in supervisors
Pengaruh Strategi Diversifikasi Perbankan Terhadap Kinerja Bank Papua Candra Andhika
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.3.3574

Abstract

This study aims to describe the performance of Bank Papua after diversification and to analyze the effect of diversification strategies on the performance of Bank Papua. This research is a quantitative study with a population of 37 Bank Papua branch offices throughout Indonesia. The data source used is secondary data in the form of financial reports for 2016-2018. Data analysis using descriptive analysis and linear regression. The results showed that the diversification strategy carried out by Bank Papua had a significant and negative effect on the performance of Bank Papua as indicated by a significance value of 0.038 (p <0.05) and a value of t = -2.086. The significant and negative effects of the diversification strategy also apply to each bank performance variable based on LDR (influence magnitude of 5.9% and significance of 0.010), ROA (influence size of 3.6% and significance of 0.047), NPL (magnitude of influence of 3.6%. and a significance of 0.046), and CAR (magnitude of influence 3.9% and significance 0.038). It can be concluded that the higher the diversification, the lower the bank's performance.
Antecedents of Halal Food Purchase Intention on Young Muslim Consumers Hantiko Syahid Faruqi Subechan
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.3.2337

Abstract

This research is conducted to analyze the antecedents of halal food purchase intention on young Muslim consumers in Purwokerto. The research aims to see whether halal knowledge, attitude, subjective norm, perceived behavioral control, and religiosity has positive effect on purchase intention. 96 respondents became the samples of this research using Purposive Sampling. The regression analysis is used as analytical tools to analyze the data. Based on the result of this research, by using the value of t-statistic of regression analysis it can be concluded that: 1) Halal knowledge has no effect on purchase intention with t-statistic value of 0.914, 2) Attitude has positive effect on purchase with t-statistic value of 3.812, 3) Subjective norm has positive effect on purchase intention with t-statistic value of 2.072, 4) Perceived behavioral control has no effect on purchase intention with t-statistic value of -1.916, 5) Religiosity has positive effect on purchase intention with t-statistic value of 3.037.
Credit Disposement and Its Internal Determinants ledy gita septiyani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.3.2340

Abstract

The purpose of this research was to find out the effect of third-party funds, capital adequacy ratio, loan to deposit ratio, return on assets, non-performing loan and operating expense ratio on credit disposementof PD BPR BKK Purbalingga It needs to be explored more deeply about the effect of these variables on credit disposementto get more complete evidence. The data in this study were quarterly financial reports of PD BPR BKK Purbalingga during the period of 2011-2018. Data anaysis method used was multiple regression method using SPSS 24. Based on the data analysis, it can be concluded that (1)Third-party funds have positive effect on credit disposementof PD BPR BKK Purbalingga, (2)Capital adequacy ratio has positive effect on credit disposement of PD BPR BKK Purbalingga, (3)Loan to deposit ratio has positive effect on credit disposementof PD BPR BKK Purbalingga, (4)Return on assets does not have positive effect on credit disposementof PD BPR BKK Purbalingga, (5)Non-performing loan does not have negative effect on credit disposementof PD BPR BKK Purbalingga, (6)Operational expense ratio has negative effect on credit disposement of PD BPR BKK Purbalingga.
Business Disruptions, Financial Fragility and Resilience Strategy: Exploration of Impact of The Covid-19 on Micro, Small and Medium Entreprises Sari Surya
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.3.3510

Abstract

The Covid-19 pandemic has impacted the world economy, including Micro, Small, and Medium Enterprises (MSMEs). This study aims to find out how the conditions of MSMEs during the Covid-19 pandemic, which led to business disruptions and financial fragility in most of the MSMEs in Indonesia. Are MSMEs able to survive in an uncertain economic situation, or will they give up by closing their business forever or looking for new business strategies? This research was conducted with a qualitative approach and data obtained from semi-structured interviews with MSMEs in Padang City, Indonesia. Data was analyzed with Content Analysis. The findings reveal several main themes related to business disruptions, financial fragility, and resilience strategy. The central theme related to business disruption is the creation of obstacles resulting from the Covid-19 pandemic. Meanwhile, the central theme of financial fragility is about the adequacy of cash to run a business. Finally, a theme related to the resilience strategy is the importance of adaptation. Although most of these MSME businesses experienced a decline in business, several sectors experienced increased demand and sales, especially those related to necessities, health and hygiene products.

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