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ADE IRMA ANGGRAENI
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INDONESIA
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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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)
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.
The Influence of Satisfaction and Trust on Online Purchase Decision Muslikh Muslikh; Zainal Zainal; Rini Hidayati
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The purpose of this study is to determine the effect of consumer satisfaction and trust on buying attitude and its impact on online purchase decision. The study was conducted through survey by distributing questionnaires to 130 students in Jakarta from various faculties. Research sampling used non probability sampling with purposive sampling technique. The results showed that: consumer satisfaction and trust have positive and significant effect on online purchase attitude. Consumer satisfaction and trust have positive and significant effect on online purchase decision, purchase attitude has significant effect on online purchase decision.
INGGRIS INGGRIS Riza Azizy
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Vol. 22, No. 4, 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.2020.22.4.3711

Abstract

Training is a company strategy to improve employee performance competencies. However, in the current Covid 19 pandemic, companies cannot conduct training directly because of the government's rules to cdo work and study activities from home. During the Covid 19 pandemic, companies tried to develop employee performance skills, virtual training is one of the methods used to improve employee performance during the COVID-19 pandemic. Bank Mandiri use virtual training solutions to provide training for employees to maintain employee performance so that the company's goals could be achieved even in difficult circumstances such as the current Covid 19 pandemic. The study aims to determine whether virtual training has an effect on improving the performance of Bank Mandiri employees by using qualitative research to describe facts about an incident at Bank Mandiri and a situation that occurred during the COVID-19 pandemic. Data was collected using a survey method by distributing questionnaires to employee respondents. The results showed that the Virtual Training conducted by Bank Mandiri had a very good effect on improving the performance of Bank Mandiri employees.
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)
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..
The influence of perceived organizational support (POS) and psychological capital on organizational citizenship behavior (OCB) Tri Oktianti Indrawiani; Ade Irma Anggraeni; Adi Indrayanto
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The purpose of this research is to analyze and to know the influence of perceived organizational support (POS) and psychological capital toward organizational citizenship behavior (OCB) in the context of semi-military based public organization of Civil Service Police Unit (Satpol-PP) of Banyumas Regency. The results of this study are expected to provide recommendations on important elements in the management of human resources in the context of public organizations, especially regarding organizational support and psychological capital. Quantitative approach was used in this research. Respondents were numbered 136 employees of the total population of 206 employees of Satpol-PP of Banyumas Regency. Method of probability sampling with simple random sampling technique was used in sampling method in this research. Testing of the relationship between variables used simple linear regression analysis method. The results showed that perceived organizational support is positively and significantly related to OCB and psychological capital is positively related to OCB. This provides input for semi-military based organizations to improve employee welfare and development as well as increase their psychological capital to increase employee's extra role behavior, thereby increasing organizational productivity.
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)
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.
The Influence of Corporate Governance, Factors Of Auditors, And Gender Diversification on Integrity of Financial Statements Riski Etika Etika Suhendra
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 3 (2020): Vol. 22, No. 3, 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.2020.22.3.2347

Abstract

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.
Banyumas Regency Tourism Potential Khosy Zufar Annaafi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (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.2020.22.1.2177

Abstract

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
Factors considered by prospective students in choosing major of online business and marketing Utami Hadiyanti; Agus Suroso; Refius Pradiptya Setyanto
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The purpose of this study is to analyze the factors that become the consideration of prospective students in the decision to choose the major of online business and marketing. The type of research used is exploratory. This study used a sample of 76 prospective students. Data analysis used factor analysis. Results of the analysis show that the factor considered by the prospective students in choosing the major of online business and marketing is the student’s perception factor. While, the factors considered by prospective students who do not choose the major of online business and marketing is due to perception factors that include family perception and perception of friends. The conclusion of this study is that the student perception becomes factor considered by the prospective students in choosing and not choosing the major of online business and marketing at Public Vocational High School 1 Banyumas.
The Export Determinants of Indonesian Automobile in the Selected Middle-East Countries Abi Revyansah Perwira
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 1 (2021): VOL. 23, NO.1, 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.2021.23.1.4049

Abstract

Since the automobile is one of Indonesia's high value-added commodities which has high export potency, this paper attempts to analyze and find the export determinants of Indonesian automobile in the selected Middle-east countries during the period 2006 – 2019. Those countries are chosen since they are the largest oil exporters in the world and have large GDP from it. This paper applies the gravity model and the Ordinary Least Square (OLS) regression method. Since the Fixed Effect Model (FEM) suffers from positive autocorrelation heteroscedasticity, the analysis employs Seemingly Unrelated Regression (SUR) weights on the FEM model. Based on the analysis result, the export determinants of Indonesian automobile in the selected Middle-east countries are Indonesia’s Gross Domestic Product (GDP) per capita, the importer country’s GDP per capita, economic distance between Indonesia and the importer country, exchange rate, and oil price crisis.

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