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Contact Name
Mahrus
Contact Email
sengkomahrus@gmail.com
Phone
+6282333363879
Journal Mail Official
sengkomahrus@gmail.com
Editorial Address
Faculty of Economics, Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232
Location
Kota surabaya,
Jawa timur
INDONESIA
JEAMS
ISSN : 26860678     EISSN : 26859696     DOI : -
JEAMS (Journal of Economic, Accounting and Management Science) is an international reputable journal published twice a year by the Faculty of Economics, Merdeka University Surabaya, Indonesia. This journal is a field of development, promotion and understanding of economics in a broad sense, including issues related to management and accounting, so that world experts and related institutions are informed about research in Economics, banking and financial economics, economic management, legal economics, entrepreneurship and business, economic thinking, insurance and accounting
Articles 32 Documents
The Effect of Independence And Competence On Audit Quality With Professional Skepticism As A Moderating Variable Bagus Arif Budiman Yunas; Ni Nyoman Alit Triani
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 4 No. 1 (2022): (IN PROGRESS) September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

The purpose of this study is to see how independence and competence interact with professional skepticism as a moderating variable. A quantitative approach was adopted, utilizing data collection technique of questionnaires. The participants in this study were auditors working for all public accounting companies in Surabaya. A total of 129 responders were chosen from a pool of 230 auditors. Purposive sampling was utilized to collect data. The descriptive statistics and SPSS program were utilized to analyze the data in this study. The findings revealed that audit quality was positively influenced by independence, competence, and professional skepticism. Professional skepticism also enhances the relationship between independence and quality, but it cannot strengthen the relationship between competence and quality.
Village Economy Development through the National Program for Community Empowerment in Rural Areas (PNPM-MP) in Ngepung Village, Kedamean District, Gresik Regency Siswanto; Wahyu Febriani; Priyo Utomo
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

This study aims to find out villagers participation in supporting the success of the implementation of the National Program for Community Empowerment in Rural Areas (PNPM-MP) in the Ngepung Vilage, Kedamean District of Gresik. The research method used is qualitative research methods. The results show villagers participation in planning, in this case the community has played an active role, but has not been thoroughly to all the community, which in the process of meeting, not all people participate in meetings, in planning meetings represented by the Head of village, Chairman of RT and RW as well as community leaders , active in community planning in the making a decision, the goal of a series of activities, as well as to the determination of the funds that also involve all elements of society, including community leaders.Villagers Participation on Implementation of the Autonomy National People Empowerment Program (PNPM-MP) by the community through self-managed and facilitated by village and assisted by facilitators village that serves as a consultant PNPM. Carried out after the implementation phase of the planning phase is complete and has no funds allocation activities. people participation in the use and maintenance can be seen from the benefits perceived by people in the construction that has been done as well as improve the economy of society in physical form through road paving and toilet and empowerment of the women's credit form (SPP). In terms of physical development, people always have the initiative if there is damage occurred.
Effect Analysis of The Services Quality, Prices And Satisfaction On Loyalty of Rsmm Eye Hospital Surabaya Yanus Sumitro; Buyung Cahya Perdana; Bachtiar J. Helmy
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

The research was conducted at the Surabaya Public Hospital RSMM. Study sample was 100 hospitalized patients. The results are: (1) no significant effect between service quality and satisfaction, (2) Rates of satisfaction is significantly affected, (3) quality of service is significantly affected loyalty (4) there was no significant effect between price and loyalty, (5) satisfaction is influenced significant loyalty. Based on our research, this suggests that patients should be more careful to avoid disappointment hospitalization. To the management should have a positive communication with patients when declining consumer confidence. And further research should be done continuously with similar time intervals to determine whether or not there is an increase in satisfaction, as a result of the increased performance of the services performed and prices that affect customer loyalty.
Analysis of the Drivers and Obstacles to Changes in Management Accounting at Regional General Hospital in West Surabaya Yuli Ermawati; Pujianto
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

The impact of technological developments and globalization is also felt in the hospital industry. The tight competition in the hospital industry requires hospital managers to be more careful in carrying out hospital management. Inaccurate management can cause low quality of service, inefficiency of the organization, low welfare of employees, and can even cause chaos in hospital organizations. Although the characteristics of a hospital organization are not the same as the characteristics of a business organization, business management principles can be adopted in hospital organizations. This is supported by the government through Law No.1 / 2004 concerning the State Treasury. This study analyzes the role of the design of existing management accounting systems. Furthermore, this study will examine whether triggers and obstacles can affect changes in management accounting. Because changes in management accounting policies can affect how the performance and service of the hospital. The research method used in this study is a quantitative method. To analyze data Structural Equation Modeling (SEM) analysis of the PLS statistical software package is used in the model and hypothesis testing. The results of this study are factors that strengthen or support attitudes towards changes in management accounting implemented by management are staffing factors, transparency, board expectations, agency problems, IT, and data quality. Factors that inhibit or do not support the attitude towards management accounting changes applied by management are the factors of cost, profitability, incentives, organizational change, behavioral control and environmental factors.
The Influence Analysis of Organizational Culture and Motivation of The Caddy Work Satisfaction In A. Yani Golf Surabaya Noerchoidah; Sumadji Harryono
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

This study aims to determine the relationship between organizational culture and motivation with job satisfaction. There are two variables that function as independent variables, namely the culture of motivation and motivation. Job satisfaction function as the dependent variable in this study. The hypothesis proposed in this study is divided into one main hypothesis, namely the correlation between organizational culture and motivation with job satisfaction. Two minor hypotheses proposed in this study are a positive correlation between organizational culture and job satisfaction, and a positive correlation between motivation and job satisfaction. The sample of this study was the caddy of Yani Golf Surabaya, which were obtained by random sampling technique. Data were collected through a questionnaire method and analyzed by regression methods. The results of this study indicate that there is a significant relationship between organizational culture and motivation with job satisfaction, while the dominant independent variable and cultural variables are the main contributors in influencing job satisfaction. This research also shows that there is a positive and significant correlation between organizational culture and job satisfaction, where continuous and normative factors become dominant. This research also proves that there is a significant relationship between motivation and job satisfaction. The dominant factor is organizational suitability and clarity.
Analysis of Calculation of Cost of Production Based on Orders by the Full Costing Method on the CV. Citra Karya Media Novelia Asita Mranani; Siwidyah Desi Lastianti; Yanna Eka Pratiwi
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

This study aims to analyze the calculation of production costs in determining product prices by CV. Citra Karya Media with the full costing method. The problem in this study is "What is the cost of production in determining the price of goods sold in refrigerator products that meet all elements using the full costing method in CV Citra Karya Media? This calculation aims to determine the cost of goods manufactured Cabinets calculation calculated by CV Citra Karya Media by using the full costing method Types of data used are quantitative and qualitative data Data sources used are primary data and secondary data data collection techniques using interviews, documentation, and observation.The analysis method used is descriptive analysis.This results indicate that the costs are not calculated by the company in accordance with the full cost theory, some costs that are not calculated by the company such as indirect labor costs, electricity costs, property taxes, and building depreciation.Therefore it is important for the management of CV. make the right decision.
THE ANALYSIS OF LIQUIDITY, LEVERAGE AND DIVIDEND POLICY TOWARD PROFITABILITY IN PUBLIC Co. MANUFACTURING INDUSTRIAL SECTOR Bachtiar J. Helmy; Ayu Oka Ariyani
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 2 (2020): March
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

The purpose of this study is to empirically study the effect of accounting variables – liquidity ratio, leverage and profitability ratio - on research is to examine the factors which is influence Dividend Policy in manufactur sector of Bursa Efek Indonesia (BEI). The research use fundamental factors of company: financial ratio which is liquidity ratio represent by Current Ratio (CR), leverage ratio represent by Debt to Equity Ratio (DER), profitability ratio represent by Return on Investment (ROI), as independent variable and dependent variable Dividen Policy represent by Dividend Payout Ratio (DPR). The result of research indicate that the fundamental ratio which is consist of Current Ratio, Debt to Equity Ratio and Return on Investment are together have significant effect to Dividen Payout Ratio. The result also indicate that Current Ratio variable and Return on Investment variable is partiality have positive and significant effect to Dividen Payout Ratio, but Debt to Equity Ratio has no significant effect to Divident Payout Ratio.
THE INFLUENCE OF CUSTOMER RELATIONSHIP MANAGEMENT (CRM) AND SERVICE QUALITY ON CUSTOMER LOYALTY IN NOTARY AND PPAT OFFICE YATININGSIH,SH.,MH IN SURABAYA Novelia Asita Mranani; Supartini
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 2 (2020): March
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

This study aims to determine the effect of Customer Relationship Management (CRM) and Service Quality on Customer Loyalty in the Notary Office and PPAT Yatiningsih, SH., MH in Surabaya and to determine which of the Customer Relationship Management (CRM) and Service Quality variables have the dominant influence on Customer Loyalty at the Notary Office and PPAT Yatiningsih, SH., MH in Surabaya using a quantitative method involving 65 respondents. Data collection is done by using questionnaires. The data obtained were analyzed using a statistical formula that is by using multiple linear regression analysis whose data processing was carried out with the SPSS version 23. The results of the study based on the simultaneous significance test (F test) showed the significance value of the two independent variables, that the Customer Relationship Management (CRM) variable ) and Service Quality simultaneously have a positive and significant effect on Customer Loyalty in the Notary and PPAT offices Yatiningsih, SH, MH, based on the significance test of partial influence (t test) it is concluded that the variable Customer Relationship Management (CRM)does not have a significant positive effect on Customer Loyalty on Notary office and PPAT Yatiningsih, SH, MH while the Service Quality variable has a significant positive effect on Customer Loyalty at the Notary and PPAT office Yatiningsih, SH, MH. Based on the results of the beta test shows that the variable Service Quality is the dominant variable influencing Customer Loyalty at the Notary and PPAT offices Yatiningsih, SH, MH in Surabaya.
The Effect Analysis of Management Ownership Structure, Debt Policy and Risk on Financial Performance of Indonesian Manufacturing Companies Noerchoidah; Sumadji Harryono
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 2 (2020): March
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

The main objective of this study was to examine the effect of ownership structure management, debt policy and the risks to the value of public manufacturing companies in Indonesia.. Unlike the agency problems in capital markets have developed, agency problem in Indonesia is the difference between the interests of the minority owners of the majority owner. The hypothesis in this study were: (1) ownership structure, significant effect on debt policy, (2) ownership structure and debt policies have a significant effect on the financial performance of the company. This study wanted to test the agency theory, Jensen and Meckling (1976), Pecking Order Theory, Myers (1984), The trade off models and Signaling Theory, Copeland (1992). The population in this study is an open manufacturing company listed on the Indonesia Stock Exchange. A total of 157 companies were taken as samples by using purposive sampling. Data were analyzed using the Structural Equation Modelling. These studies suggest that the ownership structure of management, significant effect on debt policy. Ownership structure and debt policies have a significant effect on the financial performance of the company. Results of this study do not support the agency theory, Jensen and Meckling (1976) but the results of this study support the Pecking Order Theory, Myers (1984), The trade off models and Signaling theory, Bhattacarya (1979).
THE INFLUENCE ANALYSIS OF BRAND EQUITY KAPAL API COFFEE POWDER TOWARDS CONSUMER SATISFACTION Yanus Sumitro; Wahjono Soekotjo; Dwi Widi Hariyanto
JEAMS (Journal of Economic, Accounting and Management Science) Vol. 1 No. 2 (2020): March
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

This study aims to determine the effect of brand equity consists of brand awareness, impression quality, brand associations, and brand loyalty to customer loyalty Kapal Api ground coffee products. Data were analyzed using independent samples t compare means test, chi square, descriptive statistics with SPSS version 15.0. The research method used in this study is a quantitative study in which variables are measured with a Likert scale. Data collection techniques of primary data is by distributing questionnaires, supported by interviews. The direct approach of this research is to use the case study is also supported by the survey. Processing data using SPSS software with descriptive analysis and hypotheses were tested with multiple regression analysis. The results showed that (1)collectively, no significant effect of brand awareness, perceived quality, brand associations, and brand loyalty to customer satisfaction; (2)which is also a part, there was a significant effect of perceived quality, brand associations, and brand loyalty on customer satisfaction. Brand loyalty factor has the most dominant effect on customer satisfaction.

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