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 6 Documents
Search results for , issue "Vol 24 No 1 (2022): Januari - Maret 2022" : 6 Documents clear
The Influence of Discipline, Organizational Culture and Work Motivation against Employee Performance at Perum Bulog East Java Regional Office Nurindah Dwi Antika
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5010

Abstract

Quality human resources are a determining factor in improving the performance of a business organization. The performance of a business organization is largely determined by the performance of its employees, and this is the main reason for this research. This study aims to determine the effect of discipline, organizational culture and work motivation on employee performance. This research approach is a descriptive research with a quantitative approach. The data used in this study are primary data obtained directly from respondents through questionnaires in the field and secondary data obtained in finished form, has been collected and processed by other parties. The number of samples taken in this study were 74 respondents. The data analysis technique used in this research is multiple linear regression. The results of the analysis show that the variables of discipline, organizational culture and work motivation have a significant effect on employee performance both simultaneously and partially. The results of this study indicate that the variables of discipline, organizational culture and work motivation are the determining variables in an effort to improve employee performance
Determinan internal dan external dari profitabilitas Bank Perkreditan Rakyat Regi Muzio Ponziani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5212

Abstract

This research aims to investigate how internal and external factor influence the rate of profitability of rural banks in Indonesia. Internal factors are factors within the bank itself, namely core capital, loan to deposit ratio, and nonperforming loan ratio. External factors are macroeconomics variables uncontrollable to the rural banks, such as inflation and interest rate. VECM test proved the existence of cointegration function. Any deviation from last period will be adjusted at the rate of 8.863%. In the long-run, core capital and inflation affect rural banks’ performance. Impulse response function indicated that any shocks that occurred to core capital, inflation, loan to deposit ratio and nonperforming loan had the inhibiting effect on rural banks’ performance. On the other hand, interest rate was the only variable that provided positive stimulus on rural banks’ performance. This showed us that rural banks should have improved risk and capital management practice so that they will not have to depend on the interest rate to have a better performance.
The Influence of Solvency, Profitability, and Size of KAP on Audit Delay 2017-2019 Period Adhie Maston Munthe
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5033

Abstract

The report of a financial statement is a description of a corporation's performance, without the existence of financial reports, users of financial statements such as owners, company management, investors, and others cannot know the development of the company. Although financial reports are very necessary and useful, there are still many companies that are late in providing their financial reports (Audit Delay). This research was conducted to determine the factors that form financial statements such as solvency, profitability, and size of the public accounting firm (KAP) that affect the occurrence of audit delay. The technique used in this study is a quantitative research method so that a sample of 90 financial reports can be obtained from 30 banking companies that provide their financial reports continuously from 2017 to 2019.
Efficiency Analysis Sand and Stone Mining: Production Stochastic Frontier Modeling Elya Nurul Amalia; Nunik Kadarwati; Suharno Suharno
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5043

Abstract

This research aims to analyze the effect of capital, cost, working hours, labor, technology, analyze the most influential variables on the production of sand and stone and determine the level of technical efficiency, allocative efficiency, and economic efficiency. The analysis technique uses the Stochastic Frontier Analysis MLE method. The results showed that capital, cost, and technology variables have no significant effect, labor has a positive and significant effect. The most influential variable on sand and stone production in Banyumas Regency is labor. The level of technical efficiency in the production of sand is 0,829418, and stone is 0,743271. The level of allocative efficiency of sand production is 1,799976 and stone 1,997888. The level of economic efficiency of sand production is 1,492933 and stone 1,484972. The production of sand and stone has reached technical efficiency but has not yet reached allocative efficiency and economic efficiency.
Pengaruh Kebijakan Moneter, Makroprudensial dan Risiko Sistemik Terhadap Stabilitas Sistem Keuangan Disna Alvita Azaria
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5200

Abstract

This study aims to analyze the effect of monetary and macroprudential policies issued by Bank Indonesia and systemic risk in banks on Financial System Stability in Indonesia. The variables used in this study are Non-Performing Loan, Statutory Reserves, BI Rate, Loan to Value, Capital Adequacy Ratio, and Return On Assets. The data is taken from the data provided by Bank Indonesia, OJK, etc. the data taken are monthly from 2012 to 2020. This study used the Ordinary Least Square (OLS) equation method which must fill up the Best Linear Unbiased Estimator (BLUE) assumption so that the results of the t-test and F-test are unbiased. The results of this study indicate that the relationship between Reserve and LTV on NPL is positive and not significant. Then the relation between BI Rate and ROA on NPL is negative and not significant and then the relation between CAR and NPL is positive and significant. Furthermore, the results of the study also show that together monetary policy, macroprudential policy, and systemic risk affect up to 95% of changes on NPL in Indonesia.
Understanding Attitude to Public Transport and Private Vehicle Syafieq Fahlevi Almassawa; Rissa Hanny
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5206

Abstract

This study presents the results of qualitative research on the use of public transportation with private cars to understand attitudes. Some of the problems identified include: (1) an increase in the number of private vehicles in 2012-2015 by an average of 20 percent when compared to the number of existing roads and causing social problems so that it is necessary to reduce the use of private cars and increase the use of public transportation as a solution; (2) improve public transportation services following the expectations of users of transportation services; and (3) travel demand management is developed that public transport facilities are in line with demand. This study uses a qualitative approach with descriptive analysis with data collection methods using in-depth interviews and focuses on group discussions with parties related to this research. The study's conclusion shows that people want convenience in using public transportation, namely comfort, security, low cost, and integration.

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