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
The Effect of Work Experience, Job Satisfaction and Work Discipline On Working Achievement with Job Placement as Intervening Variables on PT. Ramayana Lestari Sentosa Tbk. Sidoarjo Dewi Andriani; Dita Listyana Anggraeni; Joni Johanda Putra; Monica Rosiana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 2 (2022): April - Juni 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.2022.24.2.6683

Abstract

This study aims to determine the effect of Experience, Satisfaction, and Work Discipline on Job Performance and the influence of Experience, Satisfaction, and Work Discipline on Job Performance with Placement as an Intervening Variable at PT Ramayana Lestari Sentosa Tbk. The approach used in this research is quantitative. The population in this study was 250 employees. This research used non probability sampling especially purposive sampling. The sample in this study was 96 respondents—analyzed using SmartPLS 3.0 software. The results show that experience, satisfaction, and work discipline have a significant effect on work performance, experience has a significant effect on job performance, satisfaction has a significant effect on job performance, and discipline has a significant effect on job performance. In addition, the results show that experience, satisfaction, and work discipline significantly affect job performance through job placement as an intervening variable.
The Influence of POS on Employee Performance with Job Satisfaction as a Mediator Kartika Putri; Haryadi Haryadi; Ade Irma Anggraeni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018): Januari - Juni 2018
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2018.20.2.1035

Abstract

This study conducted a research on variable of POS, and employee performance as well as job satisfaction as a mediation variable. This research is quantitative research. The subjects of this study are researchers at LIPI Center for Oceanographic Research. Primary data in this study was obtained directly from the respondents through questionnaires. Sample determination method used in this research is simple random sampling method with saturated sampling technique using Slovin method. Response rate in this study is 92.5%, so the questionnaires distributed were as much as 87 questionnaires. The analysis technique used is Partial Least Square model estimation and the mediation test used Sobel test. The results of this study indicate that POS has a significant positive effect on job satisfaction and employee performance, job satisfaction has a significant positive effect on employee performance, and job satisfaction mediates the influence of influence of POS on performance.
Relationship between Openness to Experience and Perception to Political Organizations to Workplace Deviant Behavior Dwi Hastuti; Idris Mohd Noor; Abdullah Osman
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017): Juli - Desember 2017
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2017.19.1.952

Abstract

This study aims to determine the relationship that exists between openness to experience (one of the personality traits) and perceptions of organizational politics to workplace deviant behavior. Research was conducted by collecting 263 responses from the civil servants in Pekanbaru, Riau. Applying the latest PLS 3.0 analysis tools the results of this research identified positive correlation between openness to experience and perception of the political organization to workplace deviant behavior. The perception of the organization politics has managed to moderate the relationship between openness to experience deviant behavior in the workplace.
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.
TWO STEPS OF RICARDIAN EQUIVALENCE: AN EVIDENCE IN INDONESIA ADHITYA WARDHONO; AGUS FERDIANTO; M. ABD. NASIR; CIPLIS GEMA QORI'AH
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 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.2019.21.1.1232

Abstract

Ricardian Equivalence was analyzed through the influence of deficit fiscal policy on consumption, the fiscal deficit policy of Soeharto regime and reform had a difference, the difference lied in the policy as outline in the government budgets preparation. Soeharto regime applied budget concept of the T-account model, while the reform applied budget concept of I-account. The differences of concept budgetting affected the deficit fiscal policy, while the component of deficit fiscal policy consisted of budget deficits, government expenditure, government debt, and tax revenue. The purpose of this paper is to determine the effect of the differences in Soeharto regime and reform toward deficit fiscal policy component, as well as to determine the effect of deficit fiscal policy to domestic consumption, and determine the Ricardian Equivalence phenomenon and formation. Based on these objectives, an analysis tool used was Ordinary Least Squared (OLS) and Two Stage Least Squared (TSLS), with time series data from the years 1969-2013. The analysis showed that the difference reign did not significantly affect the components of deficits fiscal, and Ricardian Equivalence happened in Indonesia by the year 1969-1981 as Ricardian first period, and 1982-2013 as the second period of Ricardian.
The Influence of Location, Store Atmosphere, Price, and CRM on Consumer Purchase Decision at The Milk Bar Bandung Annisa Lisdayanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017): Januari - Juni 2017
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2017.19.2.975

Abstract

The level of milk consumption in Indonesia is only 11.48 kg/capita per year, this is still very much lower compared to other countries in Asia. The amount of milk consumption of Indonesia is less than Malaysia, Indian, Singapore, Thailand, Vietnam, and Philippines. Bandung is an area rich in culinary. One of the culinary places in Bandung is The Milk Bar. To improve the consumer purchase decision, so the strategy of location, store atmosphere implementation, CRM implementation, and price implementation need to be considered well by the company. This research is descriptive and verificative, with sample of 115 consumers of The Milk Bar obtained by 3 times iteration calculations. The results showed that from the four independent variables studied, the results obtained that the location has a greater influence in improving purchase decision. And together obtained a value of 77.4% and the remaining 22.6% influenced by other variables not examined in this study.
The Role Of Service And Product Quality on Customer Satisfaction At PT Iwatani Industrial Gas Indonesia, Cikupa Tangerang Marketing Area Uswatun Chasanah; Agus Triyono; Feb Amni Hayati
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 2 (2022): April - Juni 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.2022.24.2.5244

Abstract

Product, price, promotion, place, people, and physical evidence are vital parts of product marketing strategy planning provide a basis for companies to take adequate steps to maintain customer satisfaction. The research aims to specifically look at the role of service quality and product quality to increase customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. The final sample was set at 111 company customers. Analysis of the data using multiple linear regression analysis technique that begins with the instrument quality test and the classical assumption test. The conclusion of the research aims to specifically look at the role of service quality and product quality to increase customer satisfaction significantly impacts the test results simultaneously with a contribution of 75.7 percent. Still, in partial testing, only product quality factors have a role in increasing customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang
The roles of servicescape in the retail business Tiladela Luhita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2018.20.1.1019

Abstract

Retail business is a type of business which is directly in contact with consumers. Currently, the retail industry in Indonesia is significantly declining, with retail companies are closing down in 2017 as a result of the retail industry's downfall. Referring to the decline of business retail, it Rita Supermall, the first mall in Purwokerto, have to pay attention to some things in order not to face the same thing as other retail stores. One way to retain customers is by providing an excellent service environment through servicescape to achieve customer satisfaction. This research conducted in Banyumas Regency, with limited area selection that is around Purwokerto. The sample in this research is determined by non-probability sampling technique as much as 100 respondents that are by purposive sampling method, and multiple regression is employed to analyze the data. The results show that all of the hypotheses are accepted, it means all of the dimensions of the servicescape positively influence customer satisfaction.
The effect of leader member exchange to dimension of readiness for change Unggul Satrio Banguntopo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018): Januari - Juni 2018
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2018.20.2.1119

Abstract

Organizational change has been a must for companies in preserving their sustainability. PT. Bank Rakyat Indonesia is one of state-owned companies which is now transforming massively both in its human resource sector and business process. The objective of this research is to explore deeper understanding about to what extent the influence of internal interaction between leader and member in organization structure towards employee’s readiness for change. The employee readiness for change itself are viewed from five perception employee’s personal dimensions; appropriateness of the change, need for change, personal valence, principal support and understanding of the change. The result using logistic regression test shows that leader-member interaction (LMX) has significance impact appropriateness of the change, need for change, and understanding of the change. The study can infer that, for organisation, the most important thing to create employee’s readiness for change is to provide adequate support “climate” from top-down to create readiness for change holistically.
Pengaruh Perceived Quality, Brand Loyalty, Price Fairness, Satisfaction Terhadap Repurchase Intention Pada UKM Bakery di Jawa Tengah Gregorius Marcelino Agus
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 2 (2022): April - Juni 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.2022.24.2.5917

Abstract

The purpose of this study was to determine the effect of Perceived Quality, Brand Loyalty, Price Fairness, Customer Satisfaction Toward Repurchase Intention on SMEs CV. Mitra Pangan in Central Java. The data analysis tool used is multiple regression with SPSS software. Data were collected using a questionnaire distributed to 200 consumers of Cocola sweet bread which is a product of CV. Mitra Pangan. The results showed that Perceived Quality, Brand Loyalty, Price Fairness, Customer Satisfaction had a positive effect on Repurchase Intention.

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