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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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English English Hibatun Naeem; Ignatius Oki Dewa Brata
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Juli - September 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.3.2405

Abstract

Trends regarding Sustainability Reporting in Indonesia are experiencing positive developments. It can be concluded that the company already has an awareness that the company's survival depends on the company's relationship with the environment. This follows the legitimacy theory which states that the company has a contract with the community to carry out its activities based on the values ​​of justice and how the company responds to various interest groups to legitimizing company actions. In this research, researchers aspire to analyze which was more effectively trigger an effect on the development of an upward trend in Sustainability Reporting. From several samples taken, researchers obtained data that represent financial performance and company size. After being processed using logistic regression, it was found that the size of the company had the most effect on the disclosure of the Sustainability Report.
The Moderating Impact of Dividend Policy and Corporate Social Responsibility On Profitability towards Firm Value Widya Sari; Leo Indra Pratama; David Fu; Claudie Lim
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 4 (2019): Oktober - Desember 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.2019.21.4.2406

Abstract

This research targets are to identify and analyze not only the influence of profitability towards firm value but also the ability of both dividend policy and corporate social responsibility disclosure to moderate them on companies which are listed in the consumer goods industry on Indonesian stock exchange (IDX) from 2013 to 2017. There are precisely 39 and 14 enterprises that are utilized as population and sample respectively. This study applies the purposive sampling method to generate samples from the population which had been eliminated by the devoted criteria. Data has been analyzed by using multiple regression and moderation regression analysis. The result delineates that partially, profitability and dividend policy have a significant effect on firm value, while corporate social responsibility does not affect firm value. Simultaneously, the independent variables significantly affect the dependent variable.
Development of the Strategic Hospital of DKT Dr. Soetarto Yogyakarta Ngurah Pradnya Dharma Putra; Sabihaini .; Tri Mardiana
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2446

Abstract

This study aims to develop the strategy Hospital DKT Dr Soetarto Yogyakarta to know the condition of the external and internal environment, alternative strategies, and priority strategies that can be done. This research is qualitative descriptive survey method. The development strategy is based on the concept of strategic management by using three stages: an input stage, using EFE matrix, IFE matrix, phase matching: using SWOT matrix, IE matrix, and the last stage is the stage of the decision to use a matrix QSPM. The data used is primary data obtained through observation, interviews and questionnaires, and secondary data from the archive documentation and medical records hospital. The results using IE matrix indicates the position of the hospital in a position to grow and build, so alternative strategies generated is incentive strategy and integration strategy, the SWOT matrix generates seven alternative strategies, and in the matrix QSPM, strategic priorities generated by the score allure total (STAS) is the highest obtained by the strategy of building partnerships with other bodies concerned with the improvement of health services.
How to Increase E-Repurchase of E-Pay Consumers in Purwokerto Monica Rosiana; Dwita Aprillia Floresti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2679

Abstract

The purpose of this study is to explain the effect of perceived usefulness, perceived ease of use, perceived risk on e-repurchase using e-pay. Structural Equation Modeling (SEM) was used to test the empirical model. The number of samples in this study was 114 e-pay users in Purwokerto. The results indicate that perceived usefulness and perceived ease of use have a positive effect on e-repurchase. In addition, researchers can also prove that perceived risk has a negative effect on e-repurchase.
Analysis of Brand Equity Dimensions, Relationship Marketing, Brand Equity on Panin Bonanza Program Rina Purnama; Ari Giantika Chandara; Ropidin Ropidin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2761

Abstract

This study aims to determine the effect of brand equity dimensions on brand equity, to determine brand equity dimensions on relationship marketing, and to determine the effect of relationship marketing on brand equity in the formation of Panin Bonanza Brand Equity at PT Bank Panin KCU Senayan. The data analysis technique used is the Structural Equational Modeling (SEM) method, the method of collecting data using a questionnaire to the customers of PT Bank Panin KCU Senayan who participated in the Panin Bonanza Program. Sampling technique using purposive sampling method with a sample size of 110 respondents. Based on the results of the study it can be concluded that the Equty Brand Dimension, Relationship Marketing has a positive influence on Brand Equity, the Brand Equity Dimension also has a positive influence on Relationship Marketing.
Are commitment and job satisfaction affect attitude of employees towards change initiatives? Megersa Wedajo Motuma; Belay Chekole Amaha
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2777

Abstract

This study aimed at examining the influence of organizational commitment and job satisfaction on attitudes of employees toward change initiatives in selected public universities in Ethiopia. Self-Administered questionnaires were prepared and distributed to 200 randomly selected teachers in selected universities via e-mail addresses. By using the average score of three scales, correlation and regression analysis was made to see the relationship and influences of commitment and job satisfaction. The findings revealed that employees` general attitude towards change initiatives is influenced by Job satisfaction (p<0.05). However, it did not indicate the significant influence of employees` commitment to the attitude of employees regarding change initiatives (p>0.05). These imply that job satisfaction may play a greater role in shaping the attitude of employees to change initiatives than organizational commitment. From the results, we recommend that leaders focus on things that can enhance job satisfaction during the implementation of change initiatives
Financial Literation and Its Effect on the Performnce and Sustainability of Micro Small and Medium Enterprises in Banyumas Retno Kurniasih; Siti Zulaikha Wulandari; Tiladela Luhita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 2 (2020): April - Juni 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.2.2788

Abstract

The purpose of this study was to analyze the effect of financial literacy on the performance and sustainability of MSMEs in the Banyumas Regency. This research is descriptive and quantitative, using the method of regression analysis and using SPSS 16.0 software for Windows. The number of samples in this study was 100 MSMEs in Banyumas Regency. The sampling technique in this study will determine by the nonprobability sampling technique. The results of this study indicate that financial literacy influences the performance and sustainability of MSMEs.
Analysis of Effect Work Satisfaction on Turnover Intentions With Organizational Commitments as A Mediation Variable Dermawan Nugroho; Haryadi .; M. Arifin Mukti; Ade Irma Anggraeni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2815

Abstract

This study aims to analyze the effect of job satisfaction on turnover intentions mediated by organizational commitment in employees of the Java Heritage Hotel Purwokerto. The population in this study are all employees who work at the Java Heritage Hotel Purwokerto. The sampling technique in this study uses a cluster proportional random sampling method. The sample used was 94 samples and the data obtained were analyzed using the causal step method in mediation regression analysis. The results of this study indicate that job satisfaction directly has a significant negative effect on turnover intentions, job satisfaction has a significant positive effect on affective commitment, job satisfaction has a significant positive effect on continuance commitment, job satisfaction has a significant positive effect on normative commitment. All three commitments have a significant negative effect on turnover intentions. Continuance commitments and normative commitments each partially mediate the effect of job satisfaction on turnover intentions, while affective commitments cannot mediate the effect of job satisfaction on turnover intentions because most employees of the Java Heritage Hotel are still low on the length of work.
Technology Acceptance Model on Gojek Applications in Purwokerto Yohanes Febri Widianto; Haryadi .; Devani Laksmi Indyastuti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2816

Abstract

This research is a quantitative study on the application of Gojek in Purwokerto. The purpose of this study was to analyze the acceptance of Gojek applications in Purwokerto using the Technology Acceptance Model. This study uses the Structural Equation Modeling analysis method using the SmartPLS3 application. The results of the analysis show that (1) Perceived ease of use has a positive effect on perceived usefulness, (2) Perceive usefulness is not significant and has a negative effect user attitudes, (3) Perceived ease of use has a positive effect on user attitudes, (4) Quality has a positive effect on user attitudes,(5) Perceived usefulness is not significant and has a negative effect on behavior to use, (6) User attitude positively effect behavior to use.
Income Smoothing in Indonesian State Owned Enterprises Wita Ramadhanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2817

Abstract

This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan, debt covenant, and political cost. The samples are BUMN that listed in Indonesian Stock Exchange in 2018 which issued completed audited financial statements from 2010-2018. Data then analyzed using logistic regression. The results shows that stock values, bond values, and company size have positive effect on income smoothing practice. The results is consistent with Positive Accounting Theory’s hypothesis of bonus plan, debt covenant, and political costs hypothesis.

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