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 231 Documents
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): Vol 23, No.4, 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): Vol 23, No.4, 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.
Understanding Attitude to Public Transport and Private Vehicle Syafieq Fahlevi Almassawa; Rissa Hanny
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Vol 24, No 1, 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.
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): Vol 23, No.4, 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
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): Vol 24, No 1, 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
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.
Determinan internal dan external dari profitabilitas Bank Perkreditan Rakyat Regi Muzio Ponziani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Vol 24, No 1, 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.
Bahasa Inggris Nur Anita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Vol 23, No.4, 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.
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): Vol 24, No 1, 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.
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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