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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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BEHAVIORAL APPROACH ON PUBLIC SECTOR MANAGEMENT ALISA TRI NAWARINI
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.2019.21.1.1481

Abstract

The concept of public administration evolved along with the increasing demands of improving public services, especially the quality of public employees. This condition requires a behavioral approach in managing the motivation of public employees who are able to encourage job satisfaction and extra-role behavior. However, research on the concept of public sector motivation (PSM) on the attitudes and behavior of public employees provides inconsistent results. This study aims to examine the effect of PSM on job satisfaction and organizational citizenship behavior (OCB) on public sector’s employees in Central Java. Using survey-based quantitative analysis, this study provides empirical evidence about the effect of PSM on job satisfaction and OCB. The findings of this study contribute to the public administration literature by providing guidance in encouraging employees behavior and positive behavior in the context of public organizations.
PSYCHOLOGICAL MECHANISM ON PUBLIC ORGANIZATION MEUTIA KARUNIA DEWI
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.2019.21.1.1482

Abstract

Public sector motivation (PSM) becomes a strategic issue along with the decadence of the classic bureaucracy era. This concept focuses on components that can psychologically encourage positive attitudes and behavior of public employees. In order to find the main values ​​and motivations, public employees need to consider organizational characteristics related to leadership and employees perceptions of the organization. This study aims to analyze the influence of transformational leadership and employees positive perceptions on the organization to PSM. The study was conducted on Government employees in Central Java using survey methods. Using regression analysis, the results of this study contribute to give empirical findings regarding the relationship of organizational characteristics to PSM.
PERAN BUDAYA DAN AKULTURASI DALAM INFORMATION SHARING DALAM ASPEK AKUNTANSI KEPERILAKUAN DODDY PRIMAYUDIA
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.2019.21.2.1537

Abstract

Information is a crucial point in order to helps managers in decision making. Employees who acts as an agent on agency theory, will gladly report their achievement to their principal. On the other hand, employees tend to cover their faults, especially if the company’s targets are not achieved. There are many factors influencing the employees’ willingness to share the informations, prior to their faults or errors, and two of them are culture and the existence of the supervisor. This research uses experimental method and 2 × 2 factorial design to test the hypotheses. The sample in this research are low-acculturated Tionghoa (TAR) and high-acculturated Tionghoa (TAR). After the research is done, it is come to conclusion that; employees’ cultural background and acculturation did affect their willingness in information sharing. This research also concluded that the presence of supervisor did not affect employees’ willingness in information sharing prior to their faults and errors.
CONTRIBUTION OF INCOME, EQUITABLE INCOME AND WELFARE OF STREET VENDORS’ FAMILY AT SUNMOR GOR SATRIA MARKET PURWOKERTO BY GENDER DIJAN RAHAJUNI
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.2019.21.2.1552

Abstract

The existence of the Sunmor GOR Satria market is able to increase economic activity as indicated by the large number of street vendors (pedagang kaki lima/PKL). What motivates the street vendors to run their business is certainly to increase their income to improve their welfare. The more the number of street vendors with identical goods will certainly increase competition among them. This study aims to find out and analyze the contribution of income, distribution of income and welfare of the street vendors as a whole and based on gender. The results of the study state that the overall street vendor income in the Sunmor GOR Satria market contributes to the moderate level of household income, the level of income distribution among the street vendors is in the very uneven category and most of their lives have not been prosperous. Based on gender, the contribution of female street vendors’ income to household income is higher, but the level of income distribution is more uneven compared to male street vendors, and the majority of both of them have not been prosperous. For this reason, it is necessary to improve the management of street vendors, especially in location layout and organization.
THE ROLE OF SYSTEMS IN MAINTAINING THE MOST VALUABLE UNIVERSITY ASSETS CASE STUDY IN AIRLANGGA UNIVERSITY JEFFITS KHUSNU ALIF; NOORLAILY SEWARNO; ISNALITA ISNALITA
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.2019.21.2.1556

Abstract

This research focuses on the status of the lecturer as the foundation of a University , because the have the responsibility to educating a new generation that could bring pride to University, so there is no doubt that lecturer could be called the most valuable asset of the University. This research is a case study research with intepretif paradigm, which aim to determine the extent to which the result of a student evaluation of lecturer that measured by Airlangga University cybercampus questionnaires used as references by it’s lecturer and faculty. In desaigning lectures, faculty chooses a method that fit independently with each student in a class, but the method that is frequently used is a method that fit’s the teaching style of a lecturer, so there is small possibility of a significant change in the quality of teaching.
The Impact of Work-family Conflict, Perceived Organizational Support, Work Engagement on Professional Commitment Hadmiatun Hadmiatun; Sigit Wibowo; Ade Irma Anggraeni
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.2019.21.2.1605

Abstract

This study deals with discussions about work-family conflict, perceptions of organizational support, work attached to the professional commitment of istiqomaheducational institutions sambas purbalingga. This study took respondents consisting of school teachers who are under the auspices of Sambas traditional educational institutions, namely MI, SMP and MA teachers. The sample obtained in this study was collected by 88 people using probability sampling method with sampling techniques using Proportional Random Sampling. This study uses data analysis using multiple regression analysis. From the results obtained can be concluded from the negative results between work-family conflict with professional commitment but not significantly.
HOW ETHICAL ARE EMOTIONALLY INTELLIGENCE PEOPLE? MEUTIA KARUNIA DEWI
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.2019.21.2.1606

Abstract

Emotional intelligence has become an interesting discussion in organizational behavior field since it was introduced in 1989. A lot of researches have proven that this type of ability is important in shaping someone’s attitudes and behaviors. Nevertheless, only few studies have inquired the effect of emotional intelligence on how good or bad people’s attitudes and behavior. Thus, this research tried to find out the connection between emotional intelligence and morality. The participants of this research are 149 Management and Accounting program students of Economics and Business Faculty in Jenderal Soedirman University. More explanation about our result and implications are followed at the end of this article.
Determinant Tax Compliance by Tax Fiscus Perception Purwati Harjayani; Indriyana Puspitosari
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.2019.21.3.1882

Abstract

Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance .
Dampak collectivism pada hubungan antara moral reasoning dan whistleblowing Arya Samudra Mahardhika; Anton Prasetyo
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.2019.21.3.2067

Abstract

The purpose of this study was to analyze the impact of collectivism culture on the relationship between moral reasoning and whistleblowing in government organizations in Kebumen District. The sample in this study were 80 treasurers and village financial staff in Kebumen Regency who met the established criteria. This study uses structural equation modeling (SEM) with WarpPls software version 6. The results of hypothesis testing in this study indicate that a high level of moral reasoning has been proven empirically to increase one's tendency to do whistleblowing, however, collectivism has been proven to empirically reduce whistleblowing tendencies; the latest finding is that collectivism has proven to weaken the relations of moral reasoning and whistleblowing.
Agency Cost as An Intervening Variable in the Impact of Capital Structure and Company Size on Company Performance Dewi Maryam; Yesa Cahayaning Ramadhani
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.2019.21.3.2097

Abstract

This research was aimed to examine agency cost as an intervening model between capital structure and company size towards the company's performance. Data was collected through non participatory observation method using criteria on issuing consecutive financial statements within the research period. Having the complete financial data that was consistently needed during the research period. The company was not listed during the research period. In this study, the data analysis was conducted using quantitative data analysis with compared ratios and path analysis. The analysis was used due to its possibility of inter-variable relationships in a linear model. The research hypotheses were the effect of capital structure on the company performance, the company size on the company performance, the capital structure of agency cost, the company size on agency cost, and the agency cost on the company performance. As the results, there were direct impact of capital structure, company size, and agency cost on the company's performance. In contrast, there was an indirect impact of capital structure, the size of the company on the company's performance through agency cost as the intervening variable..

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