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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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PERAN BUDAYA DAN AKULTURASI DALAM INFORMATION SHARING DALAM ASPEK AKUNTANSI KEPERILAKUAN DODDY PRIMAYUDIA
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.2019.21.2.1537

Abstract

Information is a crucial point in order to helps managers in decision making. Employees who acts as an agent on agency theory, will gladly report their achievement to their principal. On the other hand, employees tend to cover their faults, especially if the company’s targets are not achieved. There are many factors influencing the employees’ willingness to share the informations, prior to their faults or errors, and two of them are culture and the existence of the supervisor. This research uses experimental method and 2 × 2 factorial design to test the hypotheses. The sample in this research are low-acculturated Tionghoa (TAR) and high-acculturated Tionghoa (TAR). After the research is done, it is come to conclusion that; employees’ cultural background and acculturation did affect their willingness in information sharing. This research also concluded that the presence of supervisor did not affect employees’ willingness in information sharing prior to their faults and errors.
Analysis of The Effect of Dynamic Capability, Knowledge Management on Employee Performance Rina Purnama
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.2020.22.3.3026

Abstract

This study aims to analyze the effect of Dynamic Capability on Knowledge Management, analyze the effect of Dynamic Capability on Employee Performance, and to analyze the effect of Knowledge Management on Employee Performance in SINOTRUK companies. The data analysis technique used is the Structural Equational Modeling (SEM) method, the method of collecting data using a questionnaire to employee SINOTRUK. Sampling technique using purposive sampling method with a sample size of 120 respondents. Based on the results of the study it can be concluded that Dynamic Capability has on positive effect on Knowledge Management, Dynamic Capability has a positive effect on Employee Performance, and Knowledge Management also has a positive effect on Employee Performance.
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)
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
The effect of employee silence dimensions on affective commitment Rizky Rahmatari Handayani; Haryadi Haryadi; Ratno Purnomo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (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 survey research at employees of KPP Pratama (Tax Service Office) Purwokerto branch. This study takes the title: "The Effect of Employee Silence Dimensions to Affective Commitment". The purpose of this study was to determine the effect of Employee Silence dimensions (in Indonesian silence means silence, silence, silence, silence, or silence) on employee affective commitment. The population in this study were employees of KPP Pratama (Tax Service Office) Purwokerto branch. The number of respondents taken in this study was 54 respondents, then purposive sampling method was used as a means of capturing respondents in accordance with this study.Based on the results of the study and data analysis using Multiple Regression Analysis shows that: (1) Acquiescent Silence has no significant effect on Affective Commitment, (2) Defensive Silence has a negative effect on Affective Commitment, (3) Diffident Silence has no significant effect on Affective Commitment, and (4) Deviant Silence negatively affects the Affective Commitment.The implication of the above conclusions is that it is better for Purwokerto Primary KPP employees to maintain a loyal attitude and willingness to share opinions or input to the organization as a form of participation in order to build a solid and solid organization. In the process, there is a need for positive enthusiasm and healthy competition among employees to strengthen family values as fellow members of the organization.
Pull and Push Factors in Adventure Tourism Ade Irma Anggraeni; Mukhamad Arfian Setyonugroho
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.2021.23.1.4467

Abstract

Indonesia is a country that has many volcanoes that are well-known among local and foreign tourists. This causes the mountain climbing Basecamp to pay more attention to their preparations in meeting the needs of tourists who come. Basecamp parties need to consider factors that can add value to the effectiveness and efficiency of mountain climbers who will carry out adventure activities on the mountain. Motivation, preparation, knowledge, and experience are the pull factors needed to influence the participation of mountain climbers to decide to climb the hill. In addition to considering the pull factors, the involvement of mountain climbers is also influenced by standard operational procedures, quality, security and cooperation with mountaineering basecamps with the other party is the driving factor.At the same time, the driving factor is self-motivation to carry out adventure tourism activities. Lifestyle, character, hobbies, or experience become a motivation to carry out this adventure tourism activity. For both beginner and experienced mountaineers, knowledge of mountaineering is essential to minimize risk and strengthen the determination to climb. Meanwhile, until now, research on push factors and pull factors is still very minimal. The research that will be carried out includes climbing Mount Slamet via Bambangan, which is the highest mountain in Central Java.
THE EFFECT OF PSYCHOLOGICAL CAPITAL ON ORGANIZATION CITIZENSHIP BEHAVIOR Fanny Rezkiya; Ade Irma Anggraeni
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.2019.21.4.2105

Abstract

The purpose of this research was to find out the effect of psychological capital on organizational citizenship behavior in the case of nursing employees in RSUD Prof. Dr. Margono Soekarjo. It needs to be explored more deeply about the effect of psychological capital on organizational citizenship behavior to get more complete understanding. The population in this study were civil servant nursing employees who work in RSUD Prof. Dr. Margono Soekarjo. While the sample used in this study were 180 civil servant nursing employees who work in RSUD Prof. Dr. Margono Soekarjo with sampling method of probability sampling and Slovin formula. Data collection method used was survey method with questionnaire. Based on the data analysis using SPSS, it can be concluded that hope, optimism and resilience have positive and significant effect on organizational citizenship behavior.
The Influence of Competitive Advantage and Product Innovation on Marketing Performance on Tegalan Batik Business in Tegal Regency Niken Wahyu C.
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 study aims to examine the influence of competitive advantage and product innovation on marketing performance on batik business in Tegal regency and which variable is the greater the effect. The hypothesis to be tested is to analyze empirically the influence of competitive advantage and product innovation on marketing performance on batik tegalan business in Tegal regency. The sample in this research was all tegalan batik craftsmen in Bengle village of Tegal regency. Total population to be samples was 85 tegalan batik craftsmen. Data analysis used Spearman rank correlation formula and multiple linear regression. The result of statistical test showed that partially product innovation has a positive effect on marketing performance equal to 67.7% and competitive advantage has positive effectono marketing performance equal to 68.5%. Then the test result simultaneously indicated that product innovation and competitive advantage variables have influence of 77.7% on marketing performance. However, the variable of competitive advantage was the most influencer on marketing performance equal to 68.5%. Result of coefficient determination test showed the amount of marketing performance that can be explained by the variable of product innovation and competitive advantage of 60.4% and the remaining as much as 39.4% was influenced by other unexplainable factors.
Pengaruh Non Performing Loan dan Loan to Deposit Ratio Terhadap Return On Asset Nilta Alfi Rizqi
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.2020.22.4.3234

Abstract

This study aims to determine whether there is an effect of Non Performing Loans and Loan To Deposit Ratio on Return On Assets partially or simultaneously. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual financial statements of state-owned banks and private banks and literature studies. The sampling technique was using purposive sampling technique. The data used are secondary data analyzed through descriptive analysis and verification of the validity of multiple linear regression test data and hypotheses using the T test and F test coefficient of determination. This study uses the SPSS version 22 software program to process data. The results of this study indicate that partially non-performing loans have a significant negative effect on Return on Assets and the Loan to Deposit ratio has no effect on Return on Assets. Meanwhile, simultaneously the Non Performing Loan and the Loan To Deposit Ratio simultaneously have a significant effect on Return On Assets.
Banking Financial Performance, Inflation Level, Bank Indonesia Interest Rate, and Economic Growth in Indonesia Maratus Zahro; Mega Arisia Dewi
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.2019.21.3.2100

Abstract

This study aimed to test the effect of bank financial performance, inflation rates, Bank Indonesia interest rates on economic growth in Indonesia. This type of research was quantitative. The research sample consisted of 87 conventional banks and 12 Islamic banks during 2015-2017 as samples. The sampling technique used was purposive sampling method, sampling technique using certain criteria. The analytical method of this study used multiple linear regression analysis technique. The results showed that (a) financial performance which is proxied by CAR, BDR, and LDR of conventional banks has no effect on economic growth in Indonesia, (b) financial performance which is proxied by ROA has a positive effect on economic growth in Indonesia, (c) proxied financial performance with CAR, BDR, FDR, and ROA of Islamic banks have no effect on economic growth in Indonesia, (d) inflation has a positive effect on economic growth in Indonesia, (e) interest rates in Indonesia have a negative effect on economic growth in Indonesia.
The Influence of web quality and sales promotion toward impulse buying behavior with openness personality as moderating variable Fatiha Rahmalita Fitri
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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

Abstract

To meet daily wants and needs, consumer conducted shopping. The development and innovation of technology in this era resulted shopping no longer only done in supermarket, shopping centre, etc. Nowadays, shopping also can be done by online via internet. There are so many online shopping website in Indonesia, one of them is Shopee. Shopee entered market in Indonesia on May 2015 and started operated on June 2015. The purpose of this research to analysis the component of web quality and sales promotion influenced impulse buying behaviour with openness personality as moderating variable. Research methodology used for this research is a case study with survey research method. Convenience sampling techniques that come from non probability sampling techniques are used for the selection of sample. The research sample is 130, comes from consumers of Shopee around Indonesia. Method of processing data using SEM with AMOS used to analysis the data. This research implicated for start-up company based in online; Because the company could be develop, improved the quality, and create new innovation related to the result of research. The limitation of this research is the result of goodness index of fit in all variables are still in the marginal category.

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