cover
Contact Name
ADE IRMA ANGGRAENI
Contact Email
ade.anggraeni@unsoed.ac.id
Phone
+6285158387466
Journal Mail Official
jame.feb.unsoed@gmail.com
Editorial Address
Laboratorium Manajemen Data - Laboratorium Terpadu Fakultas Ekonomi dan Bisnis - Universitas Jenderal Soedirman Jalan HR Boenyamin 708 Purwokerto Jawa tengah
Location
Kab. banyumas,
Jawa tengah
INDONESIA
JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
ISSN : 14109336     EISSN : 2620     DOI : https://doi.org/10.32424/1.jame.
Core Subject : Economy,
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
The Influnce of Debt to Equity Ratio, Return on Equity and Price Earning Ratio Towards Mining Company Value Listed in Indonesia Stock Exchange for the Period 2014-2018 Sri Wahyuni; Evi Irwan Sari Br Sianturi; Dina Ria Restu Uli P; Fuji Astuty
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Oktober - Desember 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.2020.22.4.3297

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menganalisis dan mengetahui pengaruh Debt to Equity Ratio, Return On Equity dan Price Earning Ratio terhadap nilai Perusaahan pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan pendekatan kuantitatif, jenis penelitian hubungan kausal dan bersifat deduktif. Teknik pengambilan sampel menggunakan metode purposive sampling populasi penelitian sebanyak 44 perusahaan dan sampel yang digunakan 17 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik analisis data menggunakan uji regresi berganda dan asumsi klasik. Hasil uji menunjukkan Return On Equity dan Price Earning Ratio berpengaruh positif signifikan terhadap nilai perusahaan, Debt to Equity Ratio tidak berpengaruh terhadap nilai perusahaan. Debt to Equity Ratio, Return On Equity dan Price Earning Ratio berpengaruh terhadap nilai perusahaan pada perusahaaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 hanya 16.5%.
Understanding Entrepreneur’s Personal Initiative Ade Irma Anggraeni
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.2019.21.3.3369

Abstract

Studies on the personal initiative in the context of entrepreneurship have been in understood better with a variety of perspectives and strategy development. This study aims to examine the effect of goal pursuit and eudaimonic wellbeing on the personal initiative of business owners. Self-regulation perspective in the concept of eudaimonic wellbeing and assimilative mode in concept goal pursuit in use to explore the influence of the two constructs are on the personal initiative of the entrepreneur. This research contributes to clarifying the mechanism for the personal development of entrepreneurs, based on the main characteristics of entrepreneurship in the Indonesian context
INGGRIS INGGRIS Riza Azizy; Dedi Rianto Rahadi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 1 (2021): Januari - Maret 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.2021.23.1.3420

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI CENGKEH DI DESA WOEWOLO, KABUPATEN NAGEKEO, NUSA TENGGARA TIMUR Maria Helena Carolinda Dua Mea
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Oktober - Desember 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.2020.22.4.3508

Abstract

To plant cloves is very promising for the farmers in Woewolo. The cloves plantation in Woewolo Village, Mauponggo District is an effort to obtain added value for economic life. the purpose of this study was to determine whether capital, labor, and land area affect the production income of clove farmers in Woewolo Village, Nagekeo Regency. This research is a type of quantitative research. The population determined in this study were all clove farmers in Woewolo Village with 75 samples. Primary data collection was carried out by distributing questionnaires to respondents. Based on the Multiple Linear Regression Test the Variables Capital (X1), Labor (X2), and Land Area (X3) have a positive regression coefficient direction on Clove Production in Woewolo Village, Mauponggo District. The statistical test results prove that capital affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 2.452 with a significance of 0.017 at the 5% significance level where 0.017 <0.05. The results of statistical tests prove that labor affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 2.489 with a significance of 0.015 at the 5% significance level where 0.015 <0.05. The results of statistical tests prove that land area affects clove production as indicated by the acquisition of t-test results, namely the t-count value of 5.347 with a significance of 0.000 at the 5% significance level where 0.000 <0.05. the percentage of the contribution of the influence of the independent variables including the capital, labor, and land area on the clove production variable is 35.8%.
Business Disruptions, Financial Fragility and Resilience Strategy: Exploration of Impact of The Covid-19 on Micro, Small and Medium Entreprises Sari Surya
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Juli - September 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.2021.23.3.3510

Abstract

The Covid-19 pandemic has impacted the world economy, including Micro, Small, and Medium Enterprises (MSMEs). This study aims to find out how the conditions of MSMEs during the Covid-19 pandemic, which led to business disruptions and financial fragility in most of the MSMEs in Indonesia. Are MSMEs able to survive in an uncertain economic situation, or will they give up by closing their business forever or looking for new business strategies? This research was conducted with a qualitative approach and data obtained from semi-structured interviews with MSMEs in Padang City, Indonesia. Data was analyzed with Content Analysis. The findings reveal several main themes related to business disruptions, financial fragility, and resilience strategy. The central theme related to business disruption is the creation of obstacles resulting from the Covid-19 pandemic. Meanwhile, the central theme of financial fragility is about the adequacy of cash to run a business. Finally, a theme related to the resilience strategy is the importance of adaptation. Although most of these MSME businesses experienced a decline in business, several sectors experienced increased demand and sales, especially those related to necessities, health and hygiene products.
Pengaruh Strategi Diversifikasi Perbankan Terhadap Kinerja Bank Papua Candra Andhika
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Juli - September 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.2021.23.3.3574

Abstract

This study aims to describe the performance of Bank Papua after diversification and to analyze the effect of diversification strategies on the performance of Bank Papua. This research is a quantitative study with a population of 37 Bank Papua branch offices throughout Indonesia. The data source used is secondary data in the form of financial reports for 2016-2018. Data analysis using descriptive analysis and linear regression. The results showed that the diversification strategy carried out by Bank Papua had a significant and negative effect on the performance of Bank Papua as indicated by a significance value of 0.038 (p <0.05) and a value of t = -2.086. The significant and negative effects of the diversification strategy also apply to each bank performance variable based on LDR (influence magnitude of 5.9% and significance of 0.010), ROA (influence size of 3.6% and significance of 0.047), NPL (magnitude of influence of 3.6%. and a significance of 0.046), and CAR (magnitude of influence 3.9% and significance 0.038). It can be concluded that the higher the diversification, the lower the bank's performance.
INGGRIS INGGRIS Riza Azizy
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 4 (2020): Oktober - Desember 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.
Technology Based Financial Services Innovation, Financial Literacy and Its Impact on Financial Behavior Ekaningtyas Widiastuti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 1 (2021): Januari - Maret 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.2021.23.1.3856

Abstract

Information technology grows rapidly and has brought tremendous benefits to the advance of human civilization. People in Indonesia are well known with their quick adaptation ability to any changes including changes in information technology, such as in utilizing available financial services. University students as millennial generation cannot be separated from technology in all aspects including finance. Innovative technology-based financial services (Fintech) provide flexibility for the community, including students, to meet their needs. Financial knowledge and understanding will influence a person in making decisions and behaving appropriately related to effective and efficient financial management. This research focused on students at different universities in Purwokerto, to examine the impact of technology-based financial service innovation and financial literacy on student financial behavior. Questionnaire was used as the data collection method. Convenience sampling was used as the sampling technique and multiple linear regression used as data analysis in this study. The results showed that Social Demography, Financial Socialization and Fintech had no influence on financial behavior. Financial Knowledge and Financial attitude had a positive influence on financial behavior.
Effect of Work Movements, Job Promotion, and Compensation towards Employee Performance Mai Yuliza; Mezi Desri; Nasfi Nasfi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 1 (2021): Januari - Maret 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.2021.23.1.3994

Abstract

The role of human resources has a critical and strategic position in the organization to achieve goals. Human resources are essential for companies in managing and utilizing employees to function productively to achieve company goals. This study's objectives are to analyze and provide empirical evidence on the effect of work movements, job promotion, and compensation on employee performance at the Ibnu Sina Simpang Empat Islamic Hospital. The type of research used in this research is quantitative research. This study's population was all Islamic Hospital Ibnu Sina Simpang Empat, totaling 239 employees, and the final sample counted as many as 150 employees. The data analysis technique used multiple linear regression analysis. This research aims to analyze and provide empirical evidence on work movements, job promotion, and compensation on employee performance at the Ibnu Sina Simpang Empat Islamic Hospital, Pasaman Barat, Sumatera Barat with yields as follows: (1) Work Movements is not affect employee performance significantly. (2) Job Promotion is affecting employee performance significantly. (3) Compensation is affecting employee performance significantly. (4) Work Movements, Job Promotion, and Compensation is affecting employee performance simultaneously. Work Movements, Job Promotion, and Compensation to employee performance variables have contributed a level of strength, i.e., 52,6 percent.
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): Januari - Maret 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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