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 5 Documents
Search results for , issue "Vol 23 No 4 (2021): Oktober - Desember 2021" : 5 Documents clear
Bahasa Inggris Nur Anita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 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.2021.23.4.4858

Abstract

This study aims to review the changes of Balanced Scorecard (BSC) approach over four generations followed by its research trends over the last three years. The narrative literature method is used to analyze the information of each reference. The last BSC generation generally is used by many companies caused it has been improved. Furthermore, the research trends currently show that the BSC is not only for profit-oriented entities but also for social companies. This study also found that there are many companies starting to combine BSC with other approaches. It is such as Best-Worst Method (BWM), Gray Relational Analysis, Data Envelopment Analysis, and SWOT analysis. By combining these approaches, the result of performance measurement will be more accurate.
Does Independent Directors Earn Higher Compensation? Robin Robin; Claudio Esmeraldo Winarno
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 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.2021.23.4.4934

Abstract

This study aimed to explore the effect of independent directors of a publicly listed firm in Indonesia on their total compensation. Following the footsteps of other developing countries, Indonesian corporations have recently appointed more independent directors. Independent directors are thought to play an important role in determining executive compensation. This Paper takes a sample of 50 publicly listed firms in Indonesia ranked as the “best of the best firm in 2020” by well-known business magazine, Forbes. Those 50 firms were filtered by their financial performance and their practice of good corporate governance. 50 Financial reports spanning from the year 2015 – 2019 listed in the list were collected to analyze the relationship between the number of independent directors and total compensation received. The results of the studies suggest that the number of independent directors does influence their total compensation received. There is a significant positive relationship between the number of independent directors in a board structure and their total compensation received.
Fascinating Digital Marketing, Excellent Service, Brand Awareness, Tactics That Can Help Business Grow During Pandemic on SMSEs Culinary Tourism Eman Sulaiman; Ellin Herlina; Vina Andita Pertiwi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 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.2021.23.4.3762

Abstract

This study objectives to decide the impact of Digital Marketing on Sales Volume, to determine Excellent Service on Sales Volume, and to determine the effect of Brand Awareness on Sales Volume in culinary MSME businesses during the pandemic in Cirebon. The data analysis technique used the Statistical Package for the Social Sciences method, the data collection method uses an online form questionnaire to culinary entrepreneurs in Cirebon. The sampling technique used the probability sampling method with a sample size of 74 respondents. Based on the study results, it can be concluded that Digital Marketing, Excellent Service, Brand Awareness has a positive effect on sales volume during the Covid 19 pandemic in culinary MSME businesses in Cirebon.
The Elasticity of Poverty to the Growth and Inequality Before and During the Covid-19 Pandemic Ahmadi Murjani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 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.2021.23.4.4998

Abstract

This study aims to measure the elasticity of poverty to income growth and inequality and to assess the pro-poorness of the growth near and during the Covid-19 pandemic by taking the South Kalimantan province of Indonesia as a focused study. The lack of poverty elasticity and decomposition study during the Covid-19 pandemic has motivated this study to be done. By using the poverty decomposition method applied to South Kalimantan data, this study achieved some conclusions. First, all the poverty measurements (FGT indexes) have the absolute value of elasticities by more than one, indicating that poverty is highly sensitive to the change of income growth and inequality. Second, when inequality is constant, an increasing growth rate of income will benefit the poor more than the less poor, and selecting the poverty measurement to observe is critical. Third, the trade-off between growth and inequality represented by MPRS is positive and more than one in all years of examination. There should be more growth rate needed to respond to an increasing inequality to maintain the poverty rate stable. Forth, the targeted policies to the poor in the period from 2020 to 2021 are proven to help the poor shown by the Poverty Growth Curve.
Pengaruh disiplin kerja, pengembangan karir dan kompensasi terhadap kinerja pegawai direktorat protokol dan konsuler Kukuh Bagus Panuntun; Masydzulhak Djamil
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 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.2021.23.4.4744

Abstract

This study aims to determine the impact of work discipline, career development, and compensation on the performance of the civil servant (PNS) of the General Directorate Protocol and Consular Affairs. The research object is selected because there are still problems in performance goals, work discipline, compensation and career development. This is a quantitative study and data collection conducted within the General Directorate of Protocol and Consular Affairs using questionnaires, interviews, and documents. Data analysis used the structural equation analysis (SEM) method on the smartpls 3.3.3 software. The results of this study show that career development variables significantly impact on compensation, while work discipline, career development and compensation variables have a significant direct impact on performance. Then work discipline and salary variables mediated by compensation variables also have a significant impact on employee performance

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