JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
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
<![CDATA[Managing Generation Z: Eudaimonic Perspective ]]>
<![CDATA[Ade Irma Anggraeni]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 2 (2022): April - Juni 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2022.24.2.6684
<![CDATA[Psychological contracts are dynamic and manifested in the form of employer branding as an understanding of work orientation of Generation Z in the digital era. According to social exchange theory, this study aims to empirically examine the effect of psychological contracts on employee resilience, employee agility and proactive behaviour with eudaimonic workplace wellbeing as a mediating variable. The research was conducted on startup companies in Indonesia. The research model was tested using a structural equation modeling approach. This research contributes to explaining the mechanism for managing expectations of Generation Z through well-being, both intrapersonal and interpersonal aspects. The eudaimonic perspective becomes relevant to achieve alignment of Generation Z work orientation and job characteristics in the digital era.]]>
<![CDATA[The influence of celebrity endorsement in social media instagram on attitude towards brand and brand image to customer purchase intention ]]>
<![CDATA[Fatiha Rahmalina Fitri]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018): Januari - Juni 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2018.20.2.1034
<![CDATA[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.]]>
<![CDATA[The Influence of Audit Tenure and Audit Committee on Earnings Quality ]]>
<![CDATA[Fatima Zakiya Razani]]>;
<![CDATA[Liu Xia]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017): Juli - Desember 2017 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2017.19.1.949
<![CDATA[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.]]>
<![CDATA[The Influence of Discipline, Organizational Culture and Work Motivation against Employee Performance at Perum Bulog East Java Regional Office ]]>
<![CDATA[Nurindah Dwi Antika]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2022.24.1.5010
<![CDATA[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]]>
<![CDATA[The impact of education, training and work experience on job satisfaction and job performance ]]>
<![CDATA[Satrio Muntazeri]]>;
<![CDATA[Adi Indrayanto]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018): Januari - Juni 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2018.20.2.1226
<![CDATA[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.]]>
<![CDATA[The Influence of Satisfaction and Trust on Online Purchase Decision ]]>
<![CDATA[Muslikh Muslikh]]>;
<![CDATA[Zainal Zainal]]>;
<![CDATA[Rini Hidayati]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017): Januari - Juni 2017 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2017.19.2.974
<![CDATA[The purpose of this study is to determine the effect of consumer satisfaction and trust on buying attitude and its impact on online purchase decision. The study was conducted through survey by distributing questionnaires to 130 students in Jakarta from various faculties. Research sampling used non probability sampling with purposive sampling technique. The results showed that: consumer satisfaction and trust have positive and significant effect on online purchase attitude. Consumer satisfaction and trust have positive and significant effect on online purchase decision, purchase attitude has significant effect on online purchase decision.]]>
<![CDATA[Determinan internal dan external dari profitabilitas Bank Perkreditan Rakyat ]]>
<![CDATA[Regi Muzio Ponziani]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Januari - Maret 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2022.24.1.5212
<![CDATA[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.]]>
<![CDATA[The influence of perceived organizational support (POS) and psychological capital on organizational citizenship behavior (OCB) ]]>
<![CDATA[Tri Oktianti Indrawiani]]>;
<![CDATA[Ade Irma Anggraeni]]>;
<![CDATA[Adi Indrayanto]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2018.20.1.1016
<![CDATA[The purpose of this research is to analyze and to know the influence of perceived organizational support (POS) and psychological capital toward organizational citizenship behavior (OCB) in the context of semi-military based public organization of Civil Service Police Unit (Satpol-PP) of Banyumas Regency. The results of this study are expected to provide recommendations on important elements in the management of human resources in the context of public organizations, especially regarding organizational support and psychological capital. Quantitative approach was used in this research. Respondents were numbered 136 employees of the total population of 206 employees of Satpol-PP of Banyumas Regency. Method of probability sampling with simple random sampling technique was used in sampling method in this research. Testing of the relationship between variables used simple linear regression analysis method. The results showed that perceived organizational support is positively and significantly related to OCB and psychological capital is positively related to OCB. This provides input for semi-military based organizations to improve employee welfare and development as well as increase their psychological capital to increase employee's extra role behavior, thereby increasing organizational productivity.]]>
<![CDATA[Bahasa Inggris ]]>
<![CDATA[Nur Anita]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2021.23.4.4858
<![CDATA[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.]]>
<![CDATA[Factors considered by prospective students in choosing major of online business and marketing ]]>
<![CDATA[Utami Hadiyanti]]>;
<![CDATA[Agus Suroso]]>;
<![CDATA[Refius Pradiptya Setyanto]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018): Januari - Juni 2018 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2018.20.2.1044
<![CDATA[The purpose of this study is to analyze the factors that become the consideration of prospective students in the decision to choose the major of online business and marketing. The type of research used is exploratory. This study used a sample of 76 prospective students. Data analysis used factor analysis. Results of the analysis show that the factor considered by the prospective students in choosing the major of online business and marketing is the student’s perception factor. While, the factors considered by prospective students who do not choose the major of online business and marketing is due to perception factors that include family perception and perception of friends. The conclusion of this study is that the student perception becomes factor considered by the prospective students in choosing and not choosing the major of online business and marketing at Public Vocational High School 1 Banyumas.]]>
