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
HOW ETHICAL ARE EMOTIONALLY INTELLIGENCE PEOPLE? MEUTIA KARUNIA DEWI
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.2019.21.2.1606

Abstract

Emotional intelligence has become an interesting discussion in organizational behavior field since it was introduced in 1989. A lot of researches have proven that this type of ability is important in shaping someone’s attitudes and behaviors. Nevertheless, only few studies have inquired the effect of emotional intelligence on how good or bad people’s attitudes and behavior. Thus, this research tried to find out the connection between emotional intelligence and morality. The participants of this research are 149 Management and Accounting program students of Economics and Business Faculty in Jenderal Soedirman University. More explanation about our result and implications are followed at the end of this article.
Analysis of Determinants the Foreign Exchange Earnings of Tourism Sector in Indonesia Dyike Adella Ramdhani; Dedi Supriadi; Barokatuminalloh Barokatuminalloh
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 research aims to analyze determinants of the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist, and dollar exchange rate against rupiah on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. The data is secondary from Indonesia Statistical Agency, Bank of Indonesia, Ministry of Tourism and Creative Economy, articles, journal, and result of previous researches. This research uses panel data regression analysis. The result shows that the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist and dollar exchange rate against rupiah are giving positive effect on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. Average length of stay foreign tourist is a variable that mostly affecting on open foreign exchange earnings in Indonesia 2009 – 2013 periods. Based on the result, the government is targeting foreign tourist arrivals to Indonesia for foreign tourists bringing foreign currency so that the rupiah demand will rise and increase tourism foreign exchange. Government, investors and communities leveraging existing infrastructure so that the average length of stay of foreign tourists continues to increase so Enhancing tourism foreign exchange. Stability of rupiah should always be maintained.
Enhancing Performance and Commitment Through Justice Ade Irma Anggraeni
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.2021.23.2.4470

Abstract

Employee commitment is one of the determining factors for the excellence of Government institutions in optimizing public services. This study aims to examine and analyze organizational commitment, namely affective commitment, continuing commitment, normative commitment in the relationship between organizational dimensions of justice, namely distributive justice, procedural justice, interactional justice on employee performance. There were 175 employees as respondents of the research of the Agricultural Human Resources Extension Development Agency of the Ministry of Agriculture in East Java. The sampling technique in the study used a probability sampling technique where the respondents had the same opportunity to be selected. The data collection method used a questionnaire. data analysis using the Partial Least Square (PLS).
CUSTOMER SATISFACTION AS THE MODERATING VARIABLE OF CUSTOMER LOYALTY OF INDIHOME CUSTOMERS PRAMONO HARI ADI; MOCH IQBAL DHIAULHAQ; WENI NOVANDARI
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.2019.21.1.1432

Abstract

The internet is an aspect that become one in the daily activities of Indonesian society, even in Purwokerto, almost all activities involve the help of the internet. PT Telkom as the largest internet service provider in Indonesia has facilitate the society to get internet access with its products, Indihome. Lately, a competitor is emerging which threatens the existence of PT Telkom as an internet service provider in Purwokerto, which is Biznet. Therefore, PT Telkom needs to examine what factors that make Indihome's customers loyal. Based on the problems above, this study was conducted to analyze the components of perceived product quality, perceived service quality, perceived value, and perceived price to the customer loyalty, mediated by customer satisfaction. The research methodology used for this study is a case study with survey research methods. The sample for this study were 155 people selected through convenience sampling technique derived from non-probability sampling technique. The sample comes from Indihome internet users in Purwokerto. The software used to analyze data is SPSS and AMOS statistical software. The research conclude that Perceived product quality, Perceived value, Perceived price has a positive effect on customer satisfaction. Perceived service quality has no effect on customer satisfaction. Customer satisfaction, Perceived service quality has a positive effect on customer loyalty. Perceived product quality, Perceived value, Perceived price has no effect on customer loyalty.
The Phenomenon of Job Crafting in Hospitality Industry Fiea Nursela Pusponegoro; Ade Irma Anggraeni; Dwita Darmawati
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.2020.22.2.2873

Abstract

This study aims to determine the effect of Job Burnout in the relationship between job crafting, perceived organizational support and job performance. This research was conducted by involving 282 Hotel’s frontliners in Purwokerto Banyumas. SEM analisys was carried out to test the hypothesis. According to the data accomplished in the research, it was found out that: (1) The Respondents showed that they did Job Crafting during their works and it made the job performance's level increased. The relationship of the Job Crafting and Job performance was positively significant because the value of C.R is greater than the value of the t table, C.R> t table (2.333> 1.960). (2) Meanwhile, the Job Burnout in this study mediates the relationship between POS and job performance. This fact was proven by the value of the t value that was higher than the t table, it was 2.148 > 1,960 by using = 0,05. After all, it can be summed up that Job Burnout mediates the effect between POS and job performance.
Income Smoothing in Indonesian State Owned Enterprises Wita Ramadhanti
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.2020.22.1.2817

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.
Antecedents and Consequences of Employee Engagement Rahayu Utaminingsih; Ratno Purnomo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 2 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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

Abstract

This research is a study of the antecedents and consequences of employee engagement that is focused on the sample which is a generation Y. This study was conducted on operational employees working in the field of hospitality. This study takes the title: "Antecedents and consequences of employee engagement (sample on generation Y hospitality employees)". This research is an associative modeled study that investigates the causal relationship with quantitative approach. The population in this study is all hotel employees who work on five hotels listed. The number of respondents taken in this research is 130 respondents. and using questionnaires to obtained the data. Respondents from this study are workers who work in the operational section who have jobs to serve hotel visitors directly. Purposive sampling method is used in the determination of respondents. Based on the results of research and data analysis using multiple regression analysis and simple regression analysis showed that: (1) Perceived Organizational Support has a positive effect on Employee Engagement, (2) Organizational Justice has a positive effect on Employee Engagement, (3) Employee Engagement has a positive effect on Job Satisfaction , (4) Employee Engagement has a positive effect on Job Performance.
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): 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.2021.23.1.3856

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.
Antecedents and Consequences of Brand Trust for Pharmaceutical Drug Products Falina Gunata; Pramono Hari Adi; Ary Yunanto
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

The health industry potential in Indonesia is not optimal yet because of limited number of players in this industry (Kemenkes, 2017) even if health is an important factor. Based on the 2016 data of the Ministry of Health, there are 214 companies of Pharmaceutical Industry in Indonesia. Compared to total Indonesian population of about 257 million, this indicates the limited number of the industry players (detik.com accessed on March 18, 2019 at 21.00). To be attractive to the public, a business should have competitive advantage and consumers’ trust so as to attract consumers and make them willing to pay for what is offered and trust its brand. Consumers’ level of trust in brand of pharmaceutical products is lacking or often misguided (Rotfeld, 2009). Researches on brand trust in pharmaceutical products have not been conducted extensively and therefore result in difference between theory and field fact. The author studies brand trust in pharmaceutical products using the Consumer – Brand Characteristics variable as the indicator of Brand Image and Brand Personality, Brand Liking, Brand Experience, Brand Satisfaction, and Peer Support. According to (Matzler, 2016) Brand trust influences customer loyalty. 100 respondents are taken as the samples using a Purposive Sampling technique, which is based on certain criteria for maximum information. This research’s criteria are 21 to 60 years old non-health worker. The analysis employs SEM with software SPSS AMOS. The research concludes that Brand Image, Brand Personality, Brand Experience, Brand Satisfaction, and Peer Consumer influence Brand Trust, and Brand Trust influences consumer loyalty.
The influence of fashion involvement, hedonic consumption, and visual merchandising on impulse buying with positive emotion as mediation variables Sri Murni Setyawati; Sumarsono Sumarsono; Intan Praditya
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

This research aims to analyze the influence of fashion involvement, hedonic consumptions, and virtual merchandising on impulse buying with positive emotion as mediator variable at Popies Girls Shop. The population of this study was the female students of Economics and Business Faculty, Jenderal Soedirman University. The researcher used 145 samples. Sampling technique used in this research was random sampling. Data were analyzed using Structural Equation Modeling (SEM). The result of this research analysis shows that: (1) the involvement of fashion had a positive effect on positive emotion, (2) the trend of hedonic consumption did not have effect on positive emotion, (3) visual merchandising had positive effect on positive emotion, (4) positive emotion had positive effect on impulse buying, (5) positive emotion mediates the relationship between involvement fashion and impulse buying, (6) positive emotion does not mediate the relationship between trends in hedonic consumption and impulse buying, (7) positive emotion mediates the relationship between the visual merchandising and impulse buying.

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