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Contact Name
Ikhsan Kamil
Contact Email
lppm@stiemb.ac.id
Phone
+6287824726400
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ikhsan.kamil@stiemb.ac.id
Editorial Address
Kota Bandung, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
ISSN : 25415255     EISSN : 26215306     DOI : https://doi.org/10.31955/mea.v6i2
Core Subject : Economy, Science,
Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan tentang perkembangan teoritik, artikel ilmiah, dan hasil penelitian, yang akan diterbitkan berkala 3 kali dalam 1 tahun.
Articles 1,395 Documents
Faktor-Faktor yang Mempengaruhi Cost Stickiness - Suatu Kajian Pustaka Irene Kristanti Linggardjaja
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.247 KB) | DOI: 10.31955/mea.v4i1.205

Abstract

Penelitian ini bertujuan untuk menganalisis literatur penelitian empiris yang ada mengenai faktor-faktor yang mempengaruhi cost stickiness. Cost stickiness telah menarik perhatian para profesional dan akademisi sejak Anderson, Banker dan Janakiraman (2003) membahas perilaku biaya asimetris dalam penelitian mereka. Penelitian ini adalah penelitian kualitatif dan menggunakan metode analisis dokumen untuk menjawab pertanyaan penelitian. Kami mengumpulkan 30 studi empiris dari 24 jurnal internasional pada 2013–2019 untuk membuat analisis yang lengkap dan terintegrasi. Kami mengklasifikasikan faktor-faktor penentu kekakuan biaya menjadi 2 (dua) kelompok utama: faktor internal dan eksternal. Faktor internal, seperti informasi penjualan historis, biaya penyesuaian tenaga kerja, manajemen laba, modal intelektual, tata kelola perusahaan, kepemilikan, pengendalian internal, skema kompensasi dan insentif, tanggung jawab sosial perusahaan, orientasi manajemen, perilaku optimis manajemen, dan sumber pendanaan perusahaan memiliki dampak pada cost stickiness. Faktor eksternal, seperti persaingan pasar, hukum dan regulasi yang berlaku, budaya, dan auditor eksternal juga memiliki dampak pada cost stickiness. Penelitian ini memberikan kontribusi dengan merangkum variabel yang mempengaruhi perilaku biaya asimetris (cost stickiness) untuk lingkungan bisnis praktis dan menyoroti peluang penelitian di masa depan.
The Effect Of Reward System On Employee's Job Satisfaction Study In Singosari National Artificial Insemination Center Khairi Widyastiara; Anita Silvianita
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.968 KB) | DOI: 10.31955/mea.v4i1.206

Abstract

Human resources are important assets in the which can be a source of strength and competitive advantage for the company if it managed properly. Therefore, it is very important for companies to maintain the welfare of employees, because fluctuations in the quality of employees are inseparable from the influence of job satisfaction of the employees. Reward is one of the determinants of job satisfaction. This is a reward system for employees' job satisfaction of Singosari National Artificial Insemination Center. A quantitative causal method, this is a quantitative causal method. Through the results of the results of the simple linear regression process, the results of the study show that the reward system has a significant effect on employees' job satisfaction by 51.7% while the remaining 48.3% are other factors outside of this research. In the future, BBIB Singosari has to be more clear about employee salaries and overtime wages. Therefore, it will be proportional. This can be encouragement for employees to be able to work harder and so they can improve the performance achievments.
Potensi Dan Realisasi Wakaf Uang di Indonesia Tahun 2014-2018 Hida Hiyanti; Indria Fitri Afiyana; Siti Fazriah
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.679 KB) | DOI: 10.31955/mea.v4i1.207

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui potensi wakaf dan juga berapa realisasi atas penghimpunan yang berhasil dihimpun di beberapa Lembaga amal yang menyediakan jasa titipan dana wakaf di Indonesia pada tahun 2014-2018. Penelitian ini menggunakan metode deskriptif kuantitatif yang didukung dengan data-data sekunder dari berbagai sumber. Hasil dari penelitian ini mengungkapkan bahwasanya ada ketimpangan antara jumlah potensi wakaf yang diharapkan dengan realisasi dana wakaf yang berhasil dihimpun. Penyebab ketimpangan ini dikarenakan oleh banyak faktor diantaranya karena seperti masalah kepercayaan dalam mengelola dana, masalah, masalah sumber daya manusia, masalah sistem, unit manajemen wakaf (nazhir) yang masih kurang kompetensinya dalam mengelola wakaf. Solusi dari permasalahan ini bisa dengan melakukan kerjasama antara pihak nadzhir dengan bank Syariah yang mana hal ini sudah dilakukan oleh beberapa bank Syariah di Indonesia.
Peran Auditor Dalam Manajemen Laba: Sebuah Perspektif Gender WIdya Aulia Sudarman; Widi Hidayat
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.527 KB) | DOI: 10.31955/mea.v4i1.208

Abstract

Tujuan dari penelitina ini adalah untuk menginvestigasi pengaruh gender auditor terhadap manajemen laba. Sampel pada penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Teknik pengampilan sampel adalah purposive sampling. Menggunakan SPSS 20, hasil menunjukkan bahwa gender auditor berpengaruh signifikan terhadap manajemen laba, hal tersebut menjelaskan bahwa auditor wanita lebih berhati-hati dalam hal pelaporan keuangan. Hasil menjelaskan mengenai teori gender bahwa wanita lebih menghindari risiko dan etis dibandingkan pria. Penelitian ini memberikan wawasan baru bagi manajemen perusahaan agar dapat mempertimbangkan gender dalam pemilihan auditor yang akan ditunjuk oleh perusahaan dengan kaitannya pada proses pelaporan keuangan.
Effect of Integrated Management System of ISO 9001:2015 and ISO 22000:2018 Implementation To Packaging Industries Quality Performance at Banten Indonesia Agus Purwanto; Masduki Asbari; Priyono Budi Santoso
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1329.925 KB) | DOI: 10.31955/mea.v4i1.213

Abstract

The purpose of this study was to determine the effect of the implementation of the integrated management system to Quality Performance. This research was conducted in several packaging industrial in the province of Banten, The respondents were 144 employees from 12 companies of packaging industry which have implemented the Integration Management System for at least five years. The background of the study is due to the lack of research on the ISO 9001: 2015 and ISO 22000: 2018. The data was collected by distributing questionnaires and analysis of data using the Structural Equation Model (SEM) using a Linear Structural Model (LISREL) version 8.70. The results showed that the application of Integration Management System ISO 9001: 2015 and ISO 22000: 2018 a significant influence to quality performance such as increased customer satisfaction index, customer complaint reduction, reduction of defects, decrease product returns and reduced cost of quality.
The Effects Of Leadership, And Organizational Culture Career Development To Work Satisfaction Employees At PT SPV, Purwakarta West Java Otto Berman Sihite; Andi Sulistiadi; Virza Utama
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.373 KB) | DOI: 10.31955/mea.v4i1.214

Abstract

The author makes the purpose of the research is to know the Human Resource Governance that occurred at PT SPV, Purwakarta West Java by examining the influenceaofaLeadership, OrganizationalaCultureaand Career Development on Job Satisfaction. Another reason of this reseach is due to high turn over of the employee during 5 years. The research sample is taken from Senior Employee at a company as much as 265 people but by using a sampling technique to 90 employees at PT SPV Purwakarta, West Java selected by proportional random sampling method. Data were collected using questionnaires and analyzed using SPSS 20.00. The results showed that Leadership is a very significant effect on Employee Job Satisfaction, Organizational Culture Influence on Job Satisfaction, and career development have a significant effect on Job Satisfaction. The implications of this research are to improve the elements Leadership and working relationships in order to promote temporary career development. The elements of career development are essential to showing job satisfaction. The result will see the effect of this research toward the high turn over in coming years. The result of this research proved that the Leadership and and Career development are the one to be improved or to develop as they are significantly effected to the work satisfaction in the company. This actions will help company to reduce the employee turnover.
Pengaruh Persepsi Dukungan Organisasi Dan Kepuasan Kerja Terhadap Komitmen Kerja Dan Organizational Citizenship Behavior Generasi Milenial Di Industri Pendidikan Johan Jang; Juliana Juliana
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.896 KB) | DOI: 10.31955/mea.v4i1.216

Abstract

Penelitian mengenai komitmen kerja dan Organizational Citizenship Behavior (OCB) secara umum cukup sering dilakukan. Namun penelitian dua variabel ini pada generasi milenial yang bekerja di industri pendidikan Indonesia belum banyak ditemukan. Akibatnya, konklusi yang mapan pun belum terbentuk untuk menggambarkan keadaan lapangan ini. Padahal, dua hal ini penting untuk diteliti dan dimaknai di Indonesia yang memiliki generasi milenial sebesar lebih dari 60 juta jiwa. Fakta ini menjadi dasar penelitian ini dengan tujuan untuk menguji kebenaran dari variabel-variabel yang diduga dapat membentuk komitmen kerja dan OCB, yaitu variabel independen persepsi dukungan organisasi serta kepuasan kerja. Kuesioner menggunakan target populasi karyawan generasi milenial di Jakarta dan kota-kota satelit sekitarnya, kemudian dibagikan kepada 100 responden. Analisis jalur/path analysis dilakukan dengan menggunakan aplikasi SmartPLS. Hasil penelitian menunjukkan persepsi dukungan organisasi mampu mempengaruhi kepuasan kerja, lalu kepuasan kerja pun mempengaruhi baik komitmen kerja maupun OCB. Namun, terbukti bahwa komitmen kerja tidak mempengaruhi OCB. Melalui hasil penelitian ini, diusulkan agar pihak manajemen di dunia pendidikan dapat mengambil berbagai tindakan inovatif dan strategis yang sesuai dengan karakteristik generasi milenial. Untuk berbagai penelitian selanjutnya, diharapkan memperkaya pemahaman akan variabel-variabel lain yang mampu meningkatkan komitmen dan OCB pada generasi ini
The Effect Predictor Elements Stimulus Response By Human Neural System Dimensions Sense, Feel, Think And Act On Customer Loyalty (Survey Of Fast-Food Restaurant Customers In Bandung) Mohamad Ramdan
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.984 KB) | DOI: 10.31955/mea.v4i1.219

Abstract

Purpose: This research aims to know the influence of each dimension of Response of Human Neural System, namely Sense, Feel, Think, and Act on Customers Loyalty. Each dimension is analyzed into several manifest variables. The significance of the influence of Human's Neural System Response in general on Customers' Loyalty is also necessary to identify. Methodology: This study using SEM (Structural Equation Modeling) analysis, that used to resolve simultaneous multilevel models that cannot be resolved by the linear regression equation, and use the customer survey method to assess the indicators for each variable. Result: The result of the research shows several manifest variables that are influencing and not influencing the Customers' Loyalty. Dimensions of Human's Neural System Response that have influences on Customers' Loyalty, from the most significant to less significant, observed by the beta coefficient, is Sense, Think, Feel, and Act. The dominant predictor elements that entail in every regression model are room condition, exterior and interior design of the restaurant, and hospitality and politeness of the waiter, waitress, sales clerk, attendant, and other employees. It means that those variables have a dominant influence on customers' loyalty. Applications: This research can be used to support the development of management science studies in the field of marketing management, particularly those relating to the utilization of human nervous system responses and customer loyalty, as well as providing input to restaurant business decision makers in optimizing human nervous system responses in order to obtain and maintain customer loyalty. Originality: Research on customer loyalty shows that emotional factors (sense, feel, think, and act) are at the core of customer satisfaction and influence customer loyalty.
Gaya Kepemimpinan dalam Perspektif Generasi Millenial Dede Mustomi; Eni Reptiningsih
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 1 (2020): Edisi Januari - April 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.156 KB) | DOI: 10.31955/mea.v4i1.225

Abstract

This study aims to see how a generation sees leadership style. The focus of this study is to assess leadership styles in millennial generation perspectives. This research is a descriptive research. Data collection was used by survey method by distributing questionnaires to respondents. In this study the intended respondent is the millennial generation, that is, the generation born in the 80s, the generation born in the 90s and the generation born in the 2000s. All generations received the same quota, each with 50 respondents. Respondents were asked to choose one of eight leadership styles. There are eight leadership styles that respondents will choose according to the criteria they want the most. Dictatorial leadership style, militaristic leadership style, paternalistic leadership style, participative leadership style, laissez faire leadership style, leadership style free of control, charismatic leadership style and finally democratic leadership style. They are asked to choose a leader who has a leadership style that best suits their criteria.
PERAN KEPEMIMPINAN, KOMITMEN ORGANISASI DAN KOMPETENSI TERHADAP BUDAYA ORGANISASI APARATUR SIPIL NEGARA SERTA IMPLIKASINYA PADA KINERJA PELAYANAN PUBLIK DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN/KOTA DI PROVINSI JAWA BARAT Syahrian Syahrian
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 2 (2019): Mei-Agustus 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1197.202 KB) | DOI: 10.31955/mea.v3i2.227

Abstract

This research was conducted because West Java Province is a province with a large population when compared to other provinces in Java and still has limitations on efforts to improve the performance of public services in the trade and industry service district / city in West Java Province, where the performance of public services is still not good. This was allegedly due to the organizational culture of the state civil apparatus that did not meet the standards. The purpose of this study was to determine and examine the role of leadership, organizational commitment and competence in the organizational culture of the state civil apparatus and its implications for the performance of public services in the trade and industry offices of regencies / cities in West Java Province. This study uses SEM analysis tools with a number of samples, as many as 390 respondents. The sampling technique used is Proportional Cluster Stratistified Random Sampling. The results of the analysis obtained a significant influence both partially and simultaneously, from the Role of Leadership, Organizational Commitment and Competence to the organizational Culture of the Civil Service of the State, as well as a significant influence on the Work Culture of the State Civil Apparatus on the Performance of Public Services in the trade and industry services. district / city in West Java Province.

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