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ADE IRMA ANGGRAENI
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Laboratorium Manajemen Data - Laboratorium Terpadu Fakultas Ekonomi dan Bisnis - Universitas Jenderal Soedirman Jalan HR Boenyamin 708 Purwokerto Jawa tengah
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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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REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES MUHAMAD TONASA; CHRISTINA TRI SETYORINI
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.2019.21.1.1431

Abstract

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values.
Understanding Entrepreneur’s Personal Initiative Ade Irma Anggraeni
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.2019.21.3.3369

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
The Influence of Quality Perception, Price Fairness, Brand Experience, and Accessibility to Repurchase Interest (Study on Consumer Chatime in Purwokerto) Naufal Hakim; Lusi Suwandari; Alisa Tri Nawarini
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.2020.22.1.2818

Abstract

The purpose of this study is to identify and analyze the effect of perceived quality, price fairness, brand experience, and accessibility towards repurchase intention. The sample in this study is 107 respondents who are the customer of Chatime Purwokerto. The determination of the sample used purposive sampling method. The data was analyze using multiple regression analysis. The result of this study indicates that perceived quality, price fairness, and brand experience affects on repurchase intention partially. While, price fairness have no affect on repurchase intention. The adjusted coefficient of determination R Square is 0,407, which means that perceived quality, price fairness, brand experience, and accessibility are affects on repurchase intention by 44,7%, while remaining 59,3% is affected by other variables that not examined in this study. The most dominant influence variable in this study is brand experience.
Empowering the role of village owned enterprises (BUMDes) for rural development: case of Indonesia Kiky Srirejeki
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

Poor economic condition, unemployement, quality education and lack of other basic infrastructures are the common problems of rurals in Indonesia and in many other countries. The rural potentials have not been optimally explored, hence a place to birth it becomes instead of to live. The government has actually tried several programs for rural economic development, for example by providing more facilities and infrastructure, even creating project PNPM (Program Nasional Pemberdayaan Masyarakat/National Program for Community Empowerment). However, the implementation and effect of these programs have been put into question. In Indonesia, this economic institution is BUMDes (Badan Usaha Milik Desa/ Village Owned Enterprise), the pillars of rural economic activity, serves as a social and commercial institution. This paper aims to explain how to strengthen the role of village owned enterprise for its role in rural development. Using qualitative approach, this study indicates that village owned enterprise is projected to be new economic strength in rural development in Indonesia and that the rural government can improve the role of village owned enterprise not only as a government’s fund mediator but also as a facilitator to promote the rural economic activity properly through value addition. The paper aims to generate new insight of the role of village owned enterprise in Indonesia and its consequence to rural development.
Trust in Supervisor for Frontline Employee: Quality of Relationship as Moderator Siti Nur Azizah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 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.2021.23.3.4638

Abstract

Abstract This study investigates the antecedents of a frontline employee’s trust-in-supervisor with relation quality as moderator variable.This research is a causal descriptive study to investigate the relationship between variables. A personally administered survey was conducted to collect data from 100 frontline employees in Kebumen District, Cenral Java, Indonesia. Covariance-based structural equation modeling was applied using PLS3 to explore the proposed relationships. The results show that abusive supervision is negatively related to frontline employee’s trust-in-supervisor, whereas supervisor support and communication quality have significant positive effects on frontline employee’s trust-in-supervisor. Finally, the results show that relationship quality moderates (strengthens) the supportive influence of supervisors on trust in supervisors, but the quality of the relationship does not moderate the effect of abusive supervisors on trust in supervisors
Efficiency Analysis Sand and Stone Mining: Production Stochastic Frontier Modeling Elya Nurul Amalia; Nunik Kadarwati; Suharno Suharno
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Vol 24, No 1, 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5043

Abstract

This research aims to analyze the effect of capital, cost, working hours, labor, technology, analyze the most influential variables on the production of sand and stone and determine the level of technical efficiency, allocative efficiency, and economic efficiency. The analysis technique uses the Stochastic Frontier Analysis MLE method. The results showed that capital, cost, and technology variables have no significant effect, labor has a positive and significant effect. The most influential variable on sand and stone production in Banyumas Regency is labor. The level of technical efficiency in the production of sand is 0,829418, and stone is 0,743271. The level of allocative efficiency of sand production is 1,799976 and stone 1,997888. The level of economic efficiency of sand production is 1,492933 and stone 1,484972. The production of sand and stone has reached technical efficiency but has not yet reached allocative efficiency and economic efficiency.
Pengaruh Strategi Diversifikasi Perbankan Terhadap Kinerja Bank Papua Candra Andhika
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 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.
Does Independent Directors Earn Higher Compensation? Robin Robin; Claudio Esmeraldo Winarno
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Vol 23, No.4, 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.2021.23.4.4934

Abstract

This study aimed to explore the effect of independent directors of a publicly listed firm in Indonesia on their total compensation. Following the footsteps of other developing countries, Indonesian corporations have recently appointed more independent directors. Independent directors are thought to play an important role in determining executive compensation. This Paper takes a sample of 50 publicly listed firms in Indonesia ranked as the “best of the best firm in 2020” by well-known business magazine, Forbes. Those 50 firms were filtered by their financial performance and their practice of good corporate governance. 50 Financial reports spanning from the year 2015 – 2019 listed in the list were collected to analyze the relationship between the number of independent directors and total compensation received. The results of the studies suggest that the number of independent directors does influence their total compensation received. There is a significant positive relationship between the number of independent directors in a board structure and their total compensation received.
Antecedents of Halal Food Purchase Intention on Young Muslim Consumers Hantiko Syahid Faruqi Subechan
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 3 (2021): Vol 23, No 3, 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.2021.23.3.2337

Abstract

This research is conducted to analyze the antecedents of halal food purchase intention on young Muslim consumers in Purwokerto. The research aims to see whether halal knowledge, attitude, subjective norm, perceived behavioral control, and religiosity has positive effect on purchase intention. 96 respondents became the samples of this research using Purposive Sampling. The regression analysis is used as analytical tools to analyze the data. Based on the result of this research, by using the value of t-statistic of regression analysis it can be concluded that: 1) Halal knowledge has no effect on purchase intention with t-statistic value of 0.914, 2) Attitude has positive effect on purchase with t-statistic value of 3.812, 3) Subjective norm has positive effect on purchase intention with t-statistic value of 2.072, 4) Perceived behavioral control has no effect on purchase intention with t-statistic value of -1.916, 5) Religiosity has positive effect on purchase intention with t-statistic value of 3.037.
Pengaruh Kebijakan Moneter, Makroprudensial dan Risiko Sistemik Terhadap Stabilitas Sistem Keuangan Disna Alvita Azaria
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): Vol 24, No 1, 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5200

Abstract

This study aims to analyze the effect of monetary and macroprudential policies issued by Bank Indonesia and systemic risk in banks on Financial System Stability in Indonesia. The variables used in this study are Non-Performing Loan, Statutory Reserves, BI Rate, Loan to Value, Capital Adequacy Ratio, and Return On Assets. The data is taken from the data provided by Bank Indonesia, OJK, etc. the data taken are monthly from 2012 to 2020. This study used the Ordinary Least Square (OLS) equation method which must fill up the Best Linear Unbiased Estimator (BLUE) assumption so that the results of the t-test and F-test are unbiased. The results of this study indicate that the relationship between Reserve and LTV on NPL is positive and not significant. Then the relation between BI Rate and ROA on NPL is negative and not significant and then the relation between CAR and NPL is positive and significant. Furthermore, the results of the study also show that together monetary policy, macroprudential policy, and systemic risk affect up to 95% of changes on NPL in Indonesia.

Page 9 of 24 | Total Record : 231

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