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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 231 Documents
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Effect of Work Movements, Job Promotion, and Compensation towards Employee Performance Mai Yuliza; Mezi Desri; Nasfi Nasfi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 1 (2021): VOL. 23, NO.1, 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.2021.23.1.3994

Abstract

The role of human resources has a critical and strategic position in the organization to achieve goals. Human resources are essential for companies in managing and utilizing employees to function productively to achieve company goals. This study's objectives are to analyze and provide empirical evidence on the effect of work movements, job promotion, and compensation on employee performance at the Ibnu Sina Simpang Empat Islamic Hospital. The type of research used in this research is quantitative research. This study's population was all Islamic Hospital Ibnu Sina Simpang Empat, totaling 239 employees, and the final sample counted as many as 150 employees. The data analysis technique used multiple linear regression analysis. This research aims to analyze and provide empirical evidence on work movements, job promotion, and compensation on employee performance at the Ibnu Sina Simpang Empat Islamic Hospital, Pasaman Barat, Sumatera Barat with yields as follows: (1) Work Movements is not affect employee performance significantly. (2) Job Promotion is affecting employee performance significantly. (3) Compensation is affecting employee performance significantly. (4) Work Movements, Job Promotion, and Compensation is affecting employee performance simultaneously. Work Movements, Job Promotion, and Compensation to employee performance variables have contributed a level of strength, i.e., 52,6 percent.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND EARNING PER SHARE ON STOCK PRICE Kendrik Kendrik; Aldi Mukti; Verent Verent; Hendriyo Hendriyo; Billy Wiyogo; Jamaluddin Jamaluddin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.4.2217

Abstract

The purpose of this research is to determine the Current Ratio, Debt to Equity Ratio, Earning Per Share has an effect on the Stock Price of the Sub Sector Property and Real Estate on the Indonesian Stock Exchange partially or simultaneously. This type of research was quantitative research. The data used in this research are secondary in the form of financial statements from the 2015-2018 period. The research method used in this research was the purposive sampling method and the sample used was 32 companies in the research period for 4 years, so that 128 sample data were obtained. The method used is multiple linear regression analysis using the help of Microsoft Excel 2010 and SPSS (Statistical Package for Social Sciences) version 23.0 with the stepwise method. The results of this research are: (a) Current Ratio partially has no effect on Stock Price, (b) Debt to Equity Ratio partially has no effect on Stock Price, (c) Earning Per Share partially has an effect on Stock Price, (d) Current Ratio, Debt to Equity Ratio and Earning Per Share simultaneously effect on Stock Price.
The influence of celebrity endorsement in social media instagram on attitude towards brand and brand image to customer purchase intention Fatiha Rahmalina Fitri
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

Social media Instagram become a platform that give chance for business actors, because Instagram is the most popular social media used in Indonesia. One of fashion industries in Indonesia, Rubylicious, take this opportunity to market the products through social media Instagram. Rubylicious embrace one of influencers in Instagram; Ayudia Bing Slamet as its endorser for Rubylicious brand. This research was conducted to analyze the indicators of celebrity endorsement (credibility, attractiveness, familiarity, & match-up congruence), attitude towards brand, brand image, to purchase intention. The research methodology used for this study is a case study with survey research method. Convenience sampling technique derived from non-probability sampling techniques are used for sample selection. The sample of this research is 175, from people who know the existance of Rubylicious and Ayudia Bing Slamet. Statistical software SPSS and AMOS is used to analyze the data. The research has implications for Rubylicious and other marketers; they can consider some factors needed of celebrity to endorsement strategy. The limitation of this research is some of answers less contributed to explain respondents’ perception clearly.
THE ROLE OF SYSTEMS IN MAINTAINING THE MOST VALUABLE UNIVERSITY ASSETS CASE STUDY IN AIRLANGGA UNIVERSITY JEFFITS KHUSNU ALIF; NOORLAILY SEWARNO; ISNALITA ISNALITA
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 2 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.2.1556

Abstract

This research focuses on the status of the lecturer as the foundation of a University , because the have the responsibility to educating a new generation that could bring pride to University, so there is no doubt that lecturer could be called the most valuable asset of the University. This research is a case study research with intepretif paradigm, which aim to determine the extent to which the result of a student evaluation of lecturer that measured by Airlangga University cybercampus questionnaires used as references by it’s lecturer and faculty. In desaigning lectures, faculty chooses a method that fit independently with each student in a class, but the method that is frequently used is a method that fit’s the teaching style of a lecturer, so there is small possibility of a significant change in the quality of teaching.
The Influence of Audit Tenure and Audit Committee on Earnings Quality Fatima Zakiya Razani; Liu Xia
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals. A sample of 465 companies has been selected and data covering the period 2009-2014 has been collected from these firms, where 2325 observation were used in this analysis. The data collected form CSMAR and analyzed using GLS regression analysis. This study found that the short audit tenure on Chinese listed company in Shenzhen Stock Exchange has a significance negative influence on earning quality, meanwhile this study found that audit committee which is measure by the size of the committee does not has a significance influence on earning quality. This study suggests that auditor should have a longer tenure to gain adequate knowledge of client’s business. Moreover companies should strengthen the role of their audit committee in monitoring financial reporting process by improved their activity and financial knowledge of the member.
Working from home during pandemic Covid-19: Effects of mobile technology use, supervisor support and job insecurity on employee’s role stress and job satisfaction Edward Rorong
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 2 (2021): VOL 23, NO. 2, 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.2021.23.2.4145

Abstract

This study is to examine the relationship among mobile technology use, supervisor support, job insecurity, role stress and job satisfaction during working from home (WFH) in pandemic Covid-19. A descriptive research using questionnaires were distributed to employees in Jakarta areas (Jabodetabek). A total of two hundreds forty four valid questionnaires were collected. Factor analysis and regression analysis were used in this study. Based on the result of analysis, note that mobile technology use, supervisor support and job insecurity each have significant effect on role stress. In testing direct effect on job satisfaction, supervisor support, job insecurity and role stress were statistically significant, while mobile technology not significant. Role stress were mediating supervisor support and job insecurity toward job satisfaction. The findings of this study provide insight for company’s policies and strategies in adopting WFH/telecommuting activity as well as providing necessary support for employees knowing that WFH/telecommuting is not a work culture In Indonesia. Few research has been studied the impact of mobile technology use, supervisor support and perception of job insecurity towards to role stress and job satisfaction in the pandemic Covid-19 context.
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.
Financial Literation and Its Effect on the Performnce and Sustainability of Micro Small and Medium Enterprises in Banyumas Retno Kurniasih; Siti Zulaikha Wulandari; Tiladela Luhita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (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.2020.22.2.2788

Abstract

The purpose of this study was to analyze the effect of financial literacy on the performance and sustainability of MSMEs in the Banyumas Regency. This research is descriptive and quantitative, using the method of regression analysis and using SPSS 16.0 software for Windows. The number of samples in this study was 100 MSMEs in Banyumas Regency. The sampling technique in this study will determine by the nonprobability sampling technique. The results of this study indicate that financial literacy influences the performance and sustainability of MSMEs.
The impact of education, training and work experience on job satisfaction and job performance Satrio Muntazeri; Adi Indrayanto
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The purpose of this research is to confirm and integrate the Duggan & Horton (2004) and Robbins (2005) founding on the effect of career development on job satisfaction, and the impact of job satisfaction on employee performance. Existing literatures and researches are only talking about the influence of both career development and job satisfaction as independent variables on employee performance. The sample of this research was 80 employees from Bank Rakyat Indonesia (BRI) in Purbalingga. Those samples are determined using the Slovin method. Data were calculated and analyzed using the IBM Statistical Package for Social Science (SPSS) version 25. The results of this research indicate that (1) Education has a positive and significant influence on job satisfaction. (2) Training has a positive and significant influence on job satisfaction. (3) Work experience has a positive and significant influence on job satisfaction. (4) Job satisfaction has a positive and significant influence on employee performance.
A Socio-Economic Conditions of Society Affected by The Development of Overpass and Double-Track Railway in The Village of Gambarsari, Kebasen District, Banyumas District Dijan Rahajuni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 2 (2021): VOL 23, NO. 2, 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.2021.23.2.4265

Abstract

The construction of road infrastructure in an area can displace residents who have previously inhabited the area. Likewise, the construction of double tracks and overpasses in Gambarsari Village, Kebasen District, Banyumas Regency. However, with the eviction, the Government takes action. The Government provided compensation that did not harm the community. This study aims to analyze the socio-economic conditions of the respondents who were evicted from the perspective of land area, living conditions and housing facilities, with 28 households evicted. The analysis method used a paired two-sample test by first testing the conditions for the normality of the data. The study results were that the average land area had decreased. However, as much as 57.14 percent of the respondents had an increase in land area. Respondent’s living conditions are all getting better with permanent buildings and there is also an increase in the score of living conditions for 67.86 percent of respondents. The condition of facilities where the respondents lived was increase in 25 percent of the respondents. The condition of the facilities includes from the good category to the complete category.

Page 1 of 24 | Total Record : 231

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