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[Banking Financial Performance, Inflation Level, Bank Indonesia Interest Rate, and Economic Growth in Indonesia ]]>
<![CDATA[Maratus Zahro]]>;
<![CDATA[Mega Arisia Dewi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.3.2100
<![CDATA[This study aimed to test the effect of bank financial performance, inflation rates, Bank Indonesia interest rates on economic growth in Indonesia. This type of research was quantitative. The research sample consisted of 87 conventional banks and 12 Islamic banks during 2015-2017 as samples. The sampling technique used was purposive sampling method, sampling technique using certain criteria. The analytical method of this study used multiple linear regression analysis technique. The results showed that (a) financial performance which is proxied by CAR, BDR, and LDR of conventional banks has no effect on economic growth in Indonesia, (b) financial performance which is proxied by ROA has a positive effect on economic growth in Indonesia, (c) proxied financial performance with CAR, BDR, FDR, and ROA of Islamic banks have no effect on economic growth in Indonesia, (d) inflation has a positive effect on economic growth in Indonesia, (e) interest rates in Indonesia have a negative effect on economic growth in Indonesia.]]>
<![CDATA[THE EFFECT OF PSYCHOLOGICAL CAPITAL ON ORGANIZATION CITIZENSHIP BEHAVIOR ]]>
<![CDATA[Fanny Rezkiya]]>;
<![CDATA[Ade Irma Anggraeni]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.4.2105
<![CDATA[The purpose of this research was to find out the effect of psychological capital on organizational citizenship behavior in the case of nursing employees in RSUD Prof. Dr. Margono Soekarjo. It needs to be explored more deeply about the effect of psychological capital on organizational citizenship behavior to get more complete understanding. The population in this study were civil servant nursing employees who work in RSUD Prof. Dr. Margono Soekarjo. While the sample used in this study were 180 civil servant nursing employees who work in RSUD Prof. Dr. Margono Soekarjo with sampling method of probability sampling and Slovin formula. Data collection method used was survey method with questionnaire. Based on the data analysis using SPSS, it can be concluded that hope, optimism and resilience have positive and significant effect on organizational citizenship behavior.]]>
<![CDATA[Banyumas Regency Tourism Potential ]]>
<![CDATA[Khosy Zufar Annaafi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.1.2177
<![CDATA[In line with the government's program to develop creative industries in Indonesia until 2025. The tourism industry is expected to be one of the triggering industries for creative economic growth. This journal aims to provide an overview of the tourism industry and economic activities related to this industry in the Banyumas Regency. The data used in the form of hotel occupancy data, length of stay of tourists, and number of tourists taken from the Banyumas Regency BPS. The data is used to find out how big the impact of tourism is on the community. Banyumas Regency's tourism industry still relies on natural tourism. Some of the attractions that are in need of attention of local governments because of conditions that are not maintained, thus reducing the interest of visitors. Various tourism potentials are still being developed such as a culture that blends from Javanese culture and Sundanese culture and also a combination of natural tourism and cultural tourism can develop]]>
<![CDATA[THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND EARNING PER SHARE ON STOCK PRICE ]]>
<![CDATA[Kendrik Kendrik]]>;
<![CDATA[Aldi Mukti]]>;
<![CDATA[Verent Verent]]>;
<![CDATA[Hendriyo Hendriyo]]>;
<![CDATA[Billy Wiyogo]]>;
<![CDATA[Jamaluddin Jamaluddin]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.4.2217
<![CDATA[The purpose of this research is to determine the Current Ratio, Debt to Equity Ratio, Earning Per Share has an effect on the Stock Price of the Sub Sector Property and Real Estate on the Indonesian Stock Exchange partially or simultaneously. This type of research was quantitative research. The data used in this research are secondary in the form of financial statements from the 2015-2018 period. The research method used in this research was the purposive sampling method and the sample used was 32 companies in the research period for 4 years, so that 128 sample data were obtained. The method used is multiple linear regression analysis using the help of Microsoft Excel 2010 and SPSS (Statistical Package for Social Sciences) version 23.0 with the stepwise method. The results of this research are: (a) Current Ratio partially has no effect on Stock Price, (b) Debt to Equity Ratio partially has no effect on Stock Price, (c) Earning Per Share partially has an effect on Stock Price, (d) Current Ratio, Debt to Equity Ratio and Earning Per Share simultaneously effect on Stock Price.]]>
<![CDATA[Kontribusi Intellectual Capital dan Loan to Deposit Ratio terhadap kinerja keuangan Bank Umum Milik Swasta Devisa ]]>
<![CDATA[Rika Aprilyani]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.4.2221
<![CDATA[The population and data source in this study focuses on the financial sector which is one of the sectors contained in the service industry, namely the banking sub-sector company of the private public Bank of foreign exchange. This research is based on an increase in total assets each year during the year 2014-2018 but the profit generated is volatile. The population of the company's financial report BUMS Devisa listed on the Indonesia Stock Exchange in 2014-2018 with 20 companies. The research methods used are descriptive statistics and analysis of the data regression panel of common effect models. This research aims to analyze how the influence of Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) and Loan to Deposit Ratio (LDR) against Return on Assets (ROA) both simultaneously or partially. The results of the study showed that the variables of VACA, VAHU, STVA, and LDR simultaneously significantly affect ROA with a probability value of 0.00000. Partials of VACA, VAHU and LDR variables have no effect on ROA. STVA has a positive effect on ROA.]]>
<![CDATA[BAGAIMANA BAGAIMANA ENVIRONMENTAL COST, INTELLECTUAL CAPITAL DAN DEWAN DIREKSI MENINGKATKAN KINERJA KEUANGAN INDEKS LQ45 ]]>
<![CDATA[Desy Agnesri Rezki Br Panggabean]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.4.2222
<![CDATA[This study aims to analyze the influence of Environmental Cost, Intellectual Capital, and Board Of Director On Corporate Performance (Study Of Non Financial Companies Listed On The LQ45 Indeks Period 2014-2018). Sampling in this research is using a purposive sampling method. From this method, 8 mining LQ45 companies. The analytical model used si descriptive statistics, classic Assumption test, panel data regression analysis, simultaneous testing is proven by F test and partial testing with T-test. This research was conducted to see how the company's performance LQ45 during the year 2014-2018 seen from the ROA side, as well as the causal factor. This analysis can be beneficial in the morning user's financial statements especially stakeholders in taking business decisions. Environmental Cost is used to see how the company's responsibilities to the environment, Intellectual Capital to see how the company manages its intellectual property, and the board of directors is expected to make Effective. The results showed that: (1) Environmental cost has no significant effect on the company's performance. (2) Intellectual Capital has a significant effect on the company's performance. (3) The Board of Directors has no significant effect on the company's performance. (4) Environmental cost, Intellectual Capital, and board of directors simultaneously have a significant effect on the company's performance.]]>
<![CDATA[Academic Service Quality Of Student Loyalty With Student Satisfaction As Intervening Variables In PTS X ]]>
<![CDATA[Novianto Eko Nugroho]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.4.2318
<![CDATA[The quality of academic services is to refer to academic services provided by education institutions / institutions to students as stakeholders. The quality of best academic services is based on the performance of variety groups of educators, education staff and more over janitors. The purpose of this study was to determine the effect of service quality directly influence student satisfaction and to find out the effect of service quality indirectly affected student loyalty through student satisfaction. This research method uses quantitative methods with explanatory research types. The subjects of this study were S1 "X" S1 and D3 study program students in Surabaya, which in total 98 active students. To test the effect of intervening variables, the path analysis method is used. Path analysis is a direct development of multiple regression forms with the aim of estimating the magnitude and significance (significance) of hypothetical causal relationships in a set of variables. The results showed that the existence of a positive and significant effect simultaneously between service quality variables on student loyalties, while service quality variables through student satisfaction indirectly affect student loyalty.]]>
<![CDATA[Antecedents of Halal Food Purchase Intention on Young Muslim Consumers ]]>
<![CDATA[Hantiko Syahid Faruqi Subechan]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Juli - September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2021.23.3.2337
<![CDATA[This research is conducted to analyze the antecedents of halal food purchase intention on young Muslim consumers in Purwokerto. The research aims to see whether halal knowledge, attitude, subjective norm, perceived behavioral control, and religiosity has positive effect on purchase intention. 96 respondents became the samples of this research using Purposive Sampling. The regression analysis is used as analytical tools to analyze the data. Based on the result of this research, by using the value of t-statistic of regression analysis it can be concluded that: 1) Halal knowledge has no effect on purchase intention with t-statistic value of 0.914, 2) Attitude has positive effect on purchase with t-statistic value of 3.812, 3) Subjective norm has positive effect on purchase intention with t-statistic value of 2.072, 4) Perceived behavioral control has no effect on purchase intention with t-statistic value of -1.916, 5) Religiosity has positive effect on purchase intention with t-statistic value of 3.037.]]>
<![CDATA[Credit Disposement and Its Internal Determinants ]]>
<![CDATA[ledy gita septiyani]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Juli - September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2021.23.3.2340
<![CDATA[The purpose of this research was to find out the effect of third-party funds, capital adequacy ratio, loan to deposit ratio, return on assets, non-performing loan and operating expense ratio on credit disposementof PD BPR BKK Purbalingga It needs to be explored more deeply about the effect of these variables on credit disposementto get more complete evidence. The data in this study were quarterly financial reports of PD BPR BKK Purbalingga during the period of 2011-2018. Data anaysis method used was multiple regression method using SPSS 24. Based on the data analysis, it can be concluded that (1)Third-party funds have positive effect on credit disposementof PD BPR BKK Purbalingga, (2)Capital adequacy ratio has positive effect on credit disposement of PD BPR BKK Purbalingga, (3)Loan to deposit ratio has positive effect on credit disposementof PD BPR BKK Purbalingga, (4)Return on assets does not have positive effect on credit disposementof PD BPR BKK Purbalingga, (5)Non-performing loan does not have negative effect on credit disposementof PD BPR BKK Purbalingga, (6)Operational expense ratio has negative effect on credit disposement of PD BPR BKK Purbalingga.]]>
<![CDATA[The Influence of Corporate Governance, Factors Of Auditors, And Gender Diversification on Integrity of Financial Statements ]]>
<![CDATA[Riski Etika Etika Suhendra]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Juli - September 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2020.22.3.2347
<![CDATA[This research aims to determine the influence of corporate governance, audit quality, industry specialisation of auditors, and gender diversification on the integrity of financial statements, both simultaneously and partially. The population in this research is the entire sub-sector property and real estate company listed on the Indonesia Stock Exchange in 2016-2018. The sample determination in this study used purposive sampling and obtained 96 samples. Data analysis uses descriptive statistical analysis and logistic regression analysis. The results showed that corporate governance, audit quality, industry specialization of auditors, and gender diversification are the simultaneous effect on the integrity of financial statements. Partially, the industry's specialty of auditors has a negative effect on the infidelity of financial statements, while corporate governance, audit quality, and gender diversification have no effect on the integrity of financial statements.]]>
