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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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Kontribusi Intellectual Capital dan Loan to Deposit Ratio terhadap kinerja keuangan Bank Umum Milik Swasta Devisa Rika Aprilyani
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.2019.21.4.2221

Abstract

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.
The Influence of POS on Employee Performance with Job Satisfaction as a Mediator Kartika Putri; Haryadi Haryadi; Ade Irma Anggraeni
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 2 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study conducted a research on variable of POS, and employee performance as well as job satisfaction as a mediation variable. This research is quantitative research. The subjects of this study are researchers at LIPI Center for Oceanographic Research. Primary data in this study was obtained directly from the respondents through questionnaires. Sample determination method used in this research is simple random sampling method with saturated sampling technique using Slovin method. Response rate in this study is 92.5%, so the questionnaires distributed were as much as 87 questionnaires. The analysis technique used is Partial Least Square model estimation and the mediation test used Sobel test. The results of this study indicate that POS has a significant positive effect on job satisfaction and employee performance, job satisfaction has a significant positive effect on employee performance, and job satisfaction mediates the influence of influence of POS on performance.
Impact Organizational Culture on Organizational Commitment Study of Banking Company in Indonesia Rezi Muhamad Taufik Permana
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.2020.22.3.3147

Abstract

Organizational culture is no longer seen as a legacy of the past is seen as a mere, but also must be designed and deployed as a strategic tool to achieve corporate objectives. Culture is also an indicator to see how committed an employee of the company. Using a questionnaire survey, this paper examined effected of corporate culture on organizational commitment. Specifically, this paper examines four dimensions of corporate cultures, the teamwork, communication, rewards and recognition, and training and development of employee commitment to the organization. One hundred and fifty-six respondents from banking companies to be a part of this survey. The research hypothesis was tested using multiple hierarchical regression analysis. The results showed that all dimensions of corporate culture that are selected in this study can use as a determinant/indicator of organizational commitment.
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)
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.
Relationship between Openness to Experience and Perception to Political Organizations to Workplace Deviant Behavior Dwi Hastuti; Idris Mohd Noor; Abdullah Osman
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

This study aims to determine the relationship that exists between openness to experience (one of the personality traits) and perceptions of organizational politics to workplace deviant behavior. Research was conducted by collecting 263 responses from the civil servants in Pekanbaru, Riau. Applying the latest PLS 3.0 analysis tools the results of this research identified positive correlation between openness to experience and perception of the political organization to workplace deviant behavior. The perception of the organization politics has managed to moderate the relationship between openness to experience deviant behavior in the workplace.
EKONOMI POLITIK DAN PERAN SEKTOR PUBLIK “Peran Pemerintah dalam Mengatasi Kegagalan Mekanisme Pasar” Reres Agustin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 2 (2021): VOL 23, NO. 2, 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.2021.23.2.4407

Abstract

Along with the times, of course, the economic success of a country is influenced by several factors that support it. One of them is in the field of political economy. However, along with these developments, the economic system encountered several obstacles, such as the failure of the market mechanism. Political economy and its own tools are involved in overcoming this failure. The government's role in the failure of this market mechanism is needed to stabilize a country's economy and provide justice for economic actors. The purpose of this journal is to find out what the relationship between political economy and the public sector is, by discussing in detail the role of government in overcoming the failure of market mechanisms. The source of the data we obtained comes from a collection of various information obtained through the media of literature and readings that refer to the title of the discussion of political economy and the role of the public sector.
TWO STEPS OF RICARDIAN EQUIVALENCE: AN EVIDENCE IN INDONESIA ADHITYA WARDHONO; AGUS FERDIANTO; M. ABD. NASIR; CIPLIS GEMA QORI'AH
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.2019.21.1.1232

Abstract

Ricardian Equivalence was analyzed through the influence of deficit fiscal policy on consumption, the fiscal deficit policy of Soeharto regime and reform had a difference, the difference lied in the policy as outline in the government budgets preparation. Soeharto regime applied budget concept of the T-account model, while the reform applied budget concept of I-account. The differences of concept budgetting affected the deficit fiscal policy, while the component of deficit fiscal policy consisted of budget deficits, government expenditure, government debt, and tax revenue. The purpose of this paper is to determine the effect of the differences in Soeharto regime and reform toward deficit fiscal policy component, as well as to determine the effect of deficit fiscal policy to domestic consumption, and determine the Ricardian Equivalence phenomenon and formation. Based on these objectives, an analysis tool used was Ordinary Least Squared (OLS) and Two Stage Least Squared (TSLS), with time series data from the years 1969-2013. The analysis showed that the difference reign did not significantly affect the components of deficits fiscal, and Ricardian Equivalence happened in Indonesia by the year 1969-1981 as Ricardian first period, and 1982-2013 as the second period of Ricardian.
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)
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.
The Effect of Leverage, Liquidity, Profitability, Firm’s Growth, Firm’s Size, and Dividend Policy toward Firm Value (Study at Manufacture Companies Listed on Indonesia Stock Exchange Period 2014-2017) Ade Irma Anggraeni; Ade Banani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 2 (2021): VOL 23, NO. 2, 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.2021.23.2.4469

Abstract

This study aims to analyze the leverage (DER), liquidity (CR), profitability (ROE), firm growth (sales growth), firm size (Ln Total Asset), and dividend policy (DPR) on firm value (PBV) at manufacturing company listed on the Indonesia Stock Exchange for the period of 2014 – 2017. The population in this study were 177 companies. The sample used in this study were 10 companies. Sample were taken by purposive sampling method. Data in this study were analyzed with multiple linear regression. The result showed that leverage (DER) has negative and significant on firm value (PBV), liquidity has no effect on firm value (PBV, profitability (ROE) has positive and significant effect on firm value (PBV), firm growth (sales growth) has positive and significant effect on firm value (PBV), firm size (Ln of total asset) has positive and significant effect on firm value (PBV), and dividend policy (DPR) has no effect on firm value (PBV).
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)
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.

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