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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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Apakah Kualitas Pelayanan, Kepuasan Nasabah dan Citra Perusahaan Berpengaruh Terhadap Loyalitas Nasabah ? Muh. Shadri Kahar Muang; Jibria Ratna Yasir
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 4 (2022): October - December, 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.2022.24.4.7197

Abstract

This study proposes an idea to analyze how the role of Service Quality, Customer Satisfaction and Corporate Image in building Customer Loyalty at PT. Bank Central Asia KCU Makassar. This research uses the method quantitative with multiple linear analysis using 100 samples. The results of this study indicate that Service Quality variable (X1), Customer Satisfaction (X2), Company Image (X3) have a significant effect either partially or simultaneously on Customer Loyalty because it has a probability value of 0.000 0.05. While the coefficient of determination (Adjusted R Square) obtained is 0.937. This means that 93.7% of customer loyalty can be explained by the three dependent variables, while the remaining 6.3% of customer loyalty is influenced by other variables. This research contributes directly theoretically to the progress or development of understanding of the phenomenon of loyalty for the banking world in Indonesia and empirically able to make an active contribution to the banking and marketing team in managing loyalty and retaining customers. Further tracing and further research is needed by using a wider variety of research approaches, additions and changes to sampling techniques and adding other new variables. which is thought to also affect the formation of customer loyalty.
The Impact Of Omnichannel Retail On Customer Patronage Intentions: The Role Of Consumer Empowerment, Service Failure, And Customer Satisfaction Aldino Putra Pambudi; Yolanda Masnita; Kurniawati Kurniawati
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 4 (2022): October - December, 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.2022.24.4.6524

Abstract

The effects of omnichannel integration on customers are examined in this study along with the mediating roles that customer empowerment, customer satisfaction, and service failure perform. Omni-channel retail enables order processing convergence through continuous information exchange, general operations, logistics, and operations with inventory across all channels. To gather information, 160 young Indonesian consumers who have utilized omnichannel-based applications will be questioned. In order to verify validity, reliability, and hypothesis testing, the data was processed using SMART PLS. The findings show that omnichannel integration increases consumer empowerment and satisfaction, which has a beneficial impact on purchasing intentions. The customer's intents are positively impacted by the service's failure as well. This study deepens our understanding of how multichannel shopping boosts purchase and patronage intentions by maintaining services across online and physical channels. In addition to the conclusion that customers prefer omnichannel, research on retail literature, customer experience, and e-commerce is demonstrating the ways in which internal consumer states influence consumers' buy intentions.
Bahasa Inggris Sheren Novita Ara
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 3 (2022): July - September, 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.2022.24.3.5981

Abstract

Nata de coco is a processed product whose main component is coconut water, such as a transparent white jelly. The nata de coco company named PT Shenovia is a business unit that oversees the management of nata de coco. PT Shenovia is spread across several provinces in Indonesia, one of which is in the province of West Java. The purpose of this study was to determine the effect of sales forecasts on PT Shenovia. The data used in this study is the actual data owned by the company. The data taken is PT Shenovia's sales data from 2016 to 2021. The data is used to determine the sales forecast to be obtained in 2022. This company uses three methods in time series analysis and calculates forecasting errors using the MAPE (Mean Absolute Percent Error) method. ), the results obtained are the least square method of 67%, the moving average method of 2.91% and the semi-average method of 2.27%. So it can be concluded that the best forecasting results are the moving average and semi-average methods, because they have an accuracy value of <10%, which means the ability of the forecasting model is very good.
En ALFIYAN WAHYU WICAKSONO; IMAM AGUS FAISOL
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 4 (2022): October - December, 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.2022.24.4.6542

Abstract

This study aims to examine the effect of the current ratio, debt to asset ratio, return on assets and tobin's q in influencing the incidence of financial distress in hotel sector companies affected by the COVID-19 pandemic. The data used in this study is secondary data obtained from the company's financial statements in 2020 - 2021. The object of this research is the hotel sector company which is listed on the Indonesia Stock Exchange and is included in the category of the Sharia Securities List. This study uses a purposive sampling method in determining the research sample, then obtained 8 companies with a total of 56 financial reports from the first quarter of 2020 to the third quarter of 2021. The hypothesis testing used is panel data regression with a significance level of 5%. The results of this study are showing that return on assets have no effect on financial distress. Meanwhile, the current ratio, debt to asset ratio, and Tobin's q have an effect on financial distress.
The Impact of Serving Leadership, Team Work on Higher Education Performance Adriana Madya Marampa; Elisabeth Pali; Raden Lestari
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 1 (2023): January - March, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.1.7776

Abstract

The purpose of this study was to find out how servant leadership influences team work, how team work influences organizational performance and how servant leadership influences the performance of a tertiary institution. The population in this study are campuses in South Sulawesi. The sample of this research is 54 lecturers in one of South Sulawesi. The sampling technique was carried out by simple random sampling. Data processing method using SEM-PLS. The novelty of this research is that research on team work with the dimensions of togetherness, trust, emotional closeness, empathy has not been studied much, especially in higher education.The results showed that the relationship between Team Work (X1) and Performance (Y) was significant with a T-statistic of 2,149 (> 1.96).). Thus the H1 hypothesis is accepted. The results showed that the relationship between Servant Leadership (X2) and Performance (Y) was significant with a T-statistic of 2.145 (>1.96). Thus the H2 hypothesis was accepted. The results showed that the relationship between Servant Leadership (X1) and Team Work (X2) was significant with a T-statistic of 52,645 (> 1.96).Thus the H3 hypothesis is accepted. The results showed that there was a significant relationship between Team Work (X1) and Performance (Y) through Leadership (X2) with a T-statistic of 2,027 (> 1.96). The relationship between variables can be considered significant if the P value is smaller than the predetermined significant value (0.000 <0.05). Thus the H4 hypothesis is accepted.
Job Satisfaction as A Driver of Organizational Commitment Kusuma Agdhi Rahwana; Evilia Sri Yuniar
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 1 (2023): January - March, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.1.7839

Abstract

The purpose of this study was to determine and analyze the effect of work motivation and job satisfaction simultaneously or partially on the Organizational Commitment of the Karangjaladri Village Farmer Group. Where farmers are lazy to farm and cannot carry out the program that has been prepared by the farmer group management, because it is recorded that an area of 105 hectares of rice fields is often traversed by tides which cause many farmers to experience crop failure. So that the land is now abandoned/unused and the farmers suffer losses and cannot keep their commitment to managing their fields. The number of population and samples that will be used as research objects are members of the Karangjaladri Village Farmer Group, which are 42 people. Data collection techniques used in this study were questionnaires and interviews. Hypothesis testing in this study using multiple regression analysis, correlation, and determination. The results showed that there was a significant effect either simultaneously or partially between work motivation and job satisfaction on organizational commitment in the Karangjaladri Village Farmers Group. The greatest influence is found in the variable job satisfaction on organizational commitment.
THE IMPACT OF SYSTEM QUALITY AND INFORMATION QUALITY ON USER SATISFACTION AND USER PERFORMANCE KAMELIA NURBANI; FAJAR MEIYANTI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 2 (2019): April - Juni 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.2019.21.2.1265

Abstract

This study aims to analyze the effect of system quality and information quality on user satisfaction and its impact on user performance.The sample selection technique uses purposive sampling is a technique of determining the sample based on specific considerations, which are based on certain characteristics that are considered to have a close relationship with the characteristics of the population that have been previously known in other words the sample units contacted are adjusted to specific criteria applied — based on research objectives. The testing of the hypothesis used is the Structural Equation Modeling (SEM) approach with variance-based structural equation testing, better known as Partial Least Square (PLS) v.3.0.The results of this study indicate that system quality has a significant positive effect on user satisfaction, information quality has a significant positive effect on user satisfaction, and user satisfaction has a significant positive effect on system user performance.
REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES MUHAMAD TONASA; CHRISTINA TRI SETYORINI
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.2019.21.1.1431

Abstract

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values.
CUSTOMER SATISFACTION AS THE MODERATING VARIABLE OF CUSTOMER LOYALTY OF INDIHOME CUSTOMERS PRAMONO HARI ADI; MOCH IQBAL DHIAULHAQ; WENI NOVANDARI
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.2019.21.1.1432

Abstract

The internet is an aspect that become one in the daily activities of Indonesian society, even in Purwokerto, almost all activities involve the help of the internet. PT Telkom as the largest internet service provider in Indonesia has facilitate the society to get internet access with its products, Indihome. Lately, a competitor is emerging which threatens the existence of PT Telkom as an internet service provider in Purwokerto, which is Biznet. Therefore, PT Telkom needs to examine what factors that make Indihome's customers loyal. Based on the problems above, this study was conducted to analyze the components of perceived product quality, perceived service quality, perceived value, and perceived price to the customer loyalty, mediated by customer satisfaction. The research methodology used for this study is a case study with survey research methods. The sample for this study were 155 people selected through convenience sampling technique derived from non-probability sampling technique. The sample comes from Indihome internet users in Purwokerto. The software used to analyze data is SPSS and AMOS statistical software. The research conclude that Perceived product quality, Perceived value, Perceived price has a positive effect on customer satisfaction. Perceived service quality has no effect on customer satisfaction. Customer satisfaction, Perceived service quality has a positive effect on customer loyalty. Perceived product quality, Perceived value, Perceived price has no effect on customer loyalty.
THE EFFECT OF CAPITAL ADEQUACY RATIO, EFFICIENCY AND LIQUIDITY ON RENTABILITY IN SYARIAH BANKS OWNED BY THE INDONESIA GOVERNMENT FROM 2009 - 2017 I WAYAN SUNARYA
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.2019.21.1.1473

Abstract

The ratio of financial statements to Islamic banks is one of the determining factors in financial health within the bank itself. For this reason, it is necessary to analyze the influence of capital adequacy, efficiency and liquidity on profitability in Indonesian government-owned Islamic banks from 2009-2017. This study aims to model the effect of capital adequacy (CAR), Efficiency (OEOI) and Liquidity (FDR) on Rentability (ROA), then analyze the model, and provide forecasting and structural analysis of the model. Therefore, the method used in this study is the analysis of Vector Error Correction Model which is applied to time series data from the level of CAR, OEOI, FDR to ROA. Based on the specification, estimation and examination of the model, the VECM(2) model was obtained as the best model. The results of the model analysis say that there is a long-term and short-term causality relationship between the levels of CAR, OEOI, FDR against ROA. Then, based on forecasting and structural analysis, it can be concluded that the results obtained are accurate.

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