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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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Cross Cultural Consumers Perceptions of Country-of-Origin and Luxury Brands Handini Audita; Michael Marck
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.2017.19.1.950

Abstract

Understanding consumer behavior in the luxury industry is important. The extant literature suggests that cross-cultural conditions reflect the existence of differences in behavior and perceptions of consumers. This research investigated the way consumers in different countries and cultures perceive the country-of-origin concept in the luxury sector and also their perception about luxury brands itself. The purpose of this research was to investigate how the perception of the country-of-origin concept and the concept of luxury brands differs across nations. The value of this research is to provide empirical evidence describing how the different perceptions of country-of-origin issues and luxury brands contribute in the development of the fashion luxury brands industry. This quantitative research utilized online questionnaires attended by 190 respondents distributed from June 2012 to July 2012. Questionnaires were distributed online to different nation groups. The findings of the research indicate two interesting outcomes. First, for the case of fashion luxury brands, there were no significant differences of perceptions among the nation group perceptions regarding the country-of-origin concept. Second, there were significant differences of perceptions among the different nation group perceptions regarding to the luxury brand concept.
Management Control Systems and Its Effect on Performance Agung Praptapa; Mohd Azlan B Yahya; Norfaiezah Binti Sawandi
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.2017.19.1.951

Abstract

This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.
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.
Antecedents and Consequences of Brand Trust for Pharmaceutical Drug Products Falina Gunata; Pramono Hari Adi; Ary Yunanto
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 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.2019.21.3.2202

Abstract

The health industry potential in Indonesia is not optimal yet because of limited number of players in this industry (Kemenkes, 2017) even if health is an important factor. Based on the 2016 data of the Ministry of Health, there are 214 companies of Pharmaceutical Industry in Indonesia. Compared to total Indonesian population of about 257 million, this indicates the limited number of the industry players (detik.com accessed on March 18, 2019 at 21.00). To be attractive to the public, a business should have competitive advantage and consumers’ trust so as to attract consumers and make them willing to pay for what is offered and trust its brand. Consumers’ level of trust in brand of pharmaceutical products is lacking or often misguided (Rotfeld, 2009). Researches on brand trust in pharmaceutical products have not been conducted extensively and therefore result in difference between theory and field fact. The author studies brand trust in pharmaceutical products using the Consumer – Brand Characteristics variable as the indicator of Brand Image and Brand Personality, Brand Liking, Brand Experience, Brand Satisfaction, and Peer Support. According to (Matzler, 2016) Brand trust influences customer loyalty. 100 respondents are taken as the samples using a Purposive Sampling technique, which is based on certain criteria for maximum information. This research’s criteria are 21 to 60 years old non-health worker. The analysis employs SEM with software SPSS AMOS. The research concludes that Brand Image, Brand Personality, Brand Experience, Brand Satisfaction, and Peer Consumer influence Brand Trust, and Brand Trust influences consumer loyalty.
Impulse Buying Behavior of Retail Consumers Wiyono Wiyono; Haryanto Haryanto; Dwi Hastjarja K. B.
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.2017.19.2.976

Abstract

Retail competition in Indonesia is increasingly competitive after an international retail policy can take place in Indonesia directly. The real impact, international retail dominance over national (local) retail is increasingly seen, especially seen based on sales turnover. The competition requires the right strategy. This study aims to explore retail consumer behavior in Surakarta. The result of exploration shows that the main factor of decision of retail selection is retail location (28%). Further factor of price (21%) and merchandise (15%). In addition, consumer shopping behavior shows that consumers when in shopping is not alone. Subsequent findings indicate that most consumers do not make written planning when shopping so often buy products that are outside the initial planning (impulse buying). This is further strengthened when there is promotion (41%) and product placement strategy (23%). While the results of SEM-PLS analysis, the relationship between the variables that are constructed indicated that the variable of merchandise and in-store promotion has an effect on impulse buying. Product quality and price variable do not affect impulse buying. Furthermore, money available variable is not a moderating variable between in-store promotion and impulse buying.
Gen Z’s Gender, Hedonic Shopping Motives and Impulse Buying Asyidatur Rosmaniar
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.2022.24.2.5410

Abstract

Abstract The usage of cheap internet access via cell phones, along with the fact that Gen Z is growing up in the era of globalization, has resulted in a generation that is completely reliant on the internet. The goal of this study was to see how hedonic shopping motives and gender influenced Gen Z's impulse internet purchases. The participants in this study were Management Study Program students who made online purchases through Shopee. The participants in this study are management students between the ages of 18 and 26. Purposive sampling was utilized as the sample approach. Multiple Linear Regression with Dummy Variables was used to determine the effect of hedonic shopping motives and gender on impulse buying at Shopee. The t test and the test of the coefficient of determination are used to test hypotheses. Multiple Linear Regression results with dummy variables show that the results indicating that the hedonic shopping motives have a favorable and significant effect on impulse buying, whereas gender has no effect on impulse buying
Comparative study between the performances of two Islamic indices Rama Gardika; Ade Banani; Sulistyandari Sulistyandari
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.2018.20.1.1021

Abstract

This study aims to analyze the differences in the performance of FTSE Bursa Malaysia EMAS Shariah (FBMS) in Malaysia and Indonesia Sharia Stock Index (ISSI) in Indonesia by using Sharpe, Treynor, and Jensen ratio. Type of this study is quantitative research by using hypothesis testing and purposive sampling technique. Population in this study is all sharia indices listed on Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM). From the sampling process obtained two indices. These indices are FTSE Bursa Malaysia EMAS Syariah (FBMS) and Indonesia Sharia Stock Index (ISSI). Objects of this study are monthly index returns during the period of July 2012 to June 2012 which amounted to 60 data. Hypothesis testing is intended to determine whether there is significant difference between the performance of FBMS and ISSI on the measurement of Sharpe, Treynor, and Jensen ratio. Test was conducted by using Two Independent Samples t-test. Results showed that there is no significant difference between the performance of FBMS and ISSI on the Sharpe, Treynor, and Jensen ratio. Implication of this study is that the results of this study can be used as a reference for companies in selecting which Islamic index prefer to issue the stock in based on the performance measured using Sharpe, Treynor, and Jensen ratio. Results of this study also can be used as a reference for investors who are interested in investing funds in sharia stocks in Indonesia and Malaysia.
Does Independent Directors Earn Higher Compensation? Robin Robin; Claudio Esmeraldo Winarno
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 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.2021.23.4.4934

Abstract

This study aimed to explore the effect of independent directors of a publicly listed firm in Indonesia on their total compensation. Following the footsteps of other developing countries, Indonesian corporations have recently appointed more independent directors. Independent directors are thought to play an important role in determining executive compensation. This Paper takes a sample of 50 publicly listed firms in Indonesia ranked as the “best of the best firm in 2020” by well-known business magazine, Forbes. Those 50 firms were filtered by their financial performance and their practice of good corporate governance. 50 Financial reports spanning from the year 2015 – 2019 listed in the list were collected to analyze the relationship between the number of independent directors and total compensation received. The results of the studies suggest that the number of independent directors does influence their total compensation received. There is a significant positive relationship between the number of independent directors in a board structure and their total compensation received.
The Effect of Consumer Ethnocentrism, Brand Image, and Perceived Quality,on Purchase Decisions With Purchase Intention as Intervening Variable Dziqry Muhammad Haikal
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.2018.20.2.1120

Abstract

The purpose of this research is to know and analyze the effect of consumer ethnocentrism, brand image, and perceivedquality of Eiger outdoor equipment product to consumer purchase decision, and to test purchase intention as intervening variable between consumer ethnocentrism ,brand image, and perceivedquality effect the purchase decision. The sample in this study there are 180 respondents who are users of Eiger products in Tasikmalaya region. Convenience sampling method is used in the determination of this research sample. Data were analyzed using Structural Equational Modeling (SEM) with SPSS and AMOS statistical software. The results of this study show that. Consumer ethnocentrism has a positive but no significant effect on purchase decisions. Brand image has a positive but no significant effect on purchase decisions. Perceived quality have a positive effect on purchase decisions. Purchases intention have a positive effect on purchase decisions. Consumer ethnocentrism positively effects purchase decisions with purchase intention as intervening variable. Brand image positively effects purchase decisions with purchase intention as intervening variable. Perceived quality positively effect purchase decisions with purchase intention as intervening variable.
The Effect of Green Marketing on Purchase Decision with Brand Image as Mediating Variable Deasy Lestary Kusnandar; Lucky Radi Rinandiyana
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.2017.19.2.971

Abstract

The purpose of this study is to explain the influence of marketing strategy on purchase decision through brand image as mediation. To test the empirical model, this study used Structural Equation Modeling (SEM) analysis tool. Other analysis tools used include AMOS 21.0, SPSS 16.0 and Microsoft Excel 2007. The number of samples in this study were 140 users of Tupperware in Tasikmalaya. The results of this study indicate that the dimensions of marketing strategy that are green product, green price, green place and green promotion have positive effect on purchase decision and brand image, and brand image mediate the influence of marketing strategy dimensions on purchase decision.

Page 13 of 24 | Total Record : 231

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