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INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 15 No 2 (2016)" : 5 Documents clear
Tata Kelola Korporasi, Pengungkapan Lingkungan, dan Nilai Perusahaan Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17333

Abstract

Firm value is a part that has been determined by a company after going through a process of activities for several years. This study was conducted to examine the relationship between the influence of corporate governance mechanisms and environmental disclosure on firm value. This research is a quantitative approach that aims to examine and analyze the effect of corporate governance mechanisms and environmental performance on firm value. Data is collected from financial statements and annual reports published by mining sector companies listed on the Indonesia Stock Exchange 2012-2014. There are five hypothesis that examined. The result show managerial ownership has a positive effect on firm value. Institutional ownership has a positive effect on firm value. Board of Commissioners shows a positive effect on the value of the company. Audit committee show that the audit committee has no effect on firm value. Environmental disclosure has no influence on firm value. This disclosure will have the confidence of investors that will affect the firm value. Keywords: institutional ownership, firm value, board of commissioners, audit committee, environmental disclosure
Pengaruh Partisipasi Penganggaran pada Kinerja Manajerial dengan Komitmen Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating Yeni Andriani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17371

Abstract

BRI Unit Se-Kanca Jember is one element and an important indicator in management control systems in budgeting, BRI is divided into several liability as a center of business units each have a role in engagement budgeting and BRI involve certain parts in the preparation of the budget. The issue raised is how participation pengagaran positive and significant, the organization may moderate the relationship between participatory budgeting and how leadership style may moderate the relationship between participatory budgeting at PT. BRI Unit Se-kanca Jember. This study aims to re-examine the effect of participation on managerial performance budgeting by using these moderating variables, in addition to the research conducted to find empirical evidence about the relationship budgetary participation and managerial performance and influence organizational commitment and leadership styles on the relationship budgetary participation and managerial performance. The data was collected by distributing questionnaires. The hypothesis testing is done is a simple linear analysis and Moderated Regression Analysis. The results of this study indicate that the first hypothesis test results showed an effect of participation on managerial performance budgeting. The second hypothesis test results showed significant moderating effect of organizational commitment capable of budgeting participation on managerial performance, and the third hypothesis test results showed that leadership style moderates the relationship budgetary participation and managerial performance. Keywords: Participation in Budgeting, Organizational Commitment, Leadership Style, Managerial Performance.
Analisis Pengaruh Gaya Kepemimpinan Transaksional dan Budaya Organisasi terhadap Kinerja Karyawan dengan Motivasi sebagai Variabel Intervening (Studi Empiris pada PT. PLN Persero Area Jember) Aprilia Ramdhani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17373

Abstract

This study investigated the influence of transactional leadership style and organizational culture on employee performance and motivation as an intervening variable. The purpose of research is to find empirical evidence about the relationship between transactional leadership style and organizational culture on performance through motivation. This study uses a random sampling of all employees PT.PLN (Persero) Area Jember by 46 respondents. The data was collected by distributing Questionnare. Data collection questionnaire with a list of questions that was adopted from a previous study. The results include a transactional leadership style is a significant positive effect on employee performance, organizational culture a significant positive effect on employee performance, motivation significant positive effect on employee performance, transactional leadership style significant positive effect on motivation, organizational culture significant positive effect on motivation. Keywords: transactional leadership style, organizational culture, motivation, employee performance
Persepsi Akuntan dan Mahasiswa terhadap Etika Penyusunan Laporan Keuangan Yana Yuliana; Anita Wijayanti; Yuli Chomsatu
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.2511

Abstract

The financial report is an important element for the company to make decision. Presentation of financial statements must appropriate with the ethics that supposed, so that it can minimize levels of cheating both individuals and corporations. The purpose of this study was to determine students' perceptions of accountants and ethical preparation of financial statements covering disclosure, cost and benefit, responsibility, and misstate. The population in this study are all accountants who are in Klaten and Surakarta was for students are enrolled in private and state as a 7th semester student or have been through the course of business and professional ethics. The sample used was 100 accountants and 100 accounting students. Data collected by spreading questionnaire to all respondents. Measurement scale used is Likert scale. This study uses a hypothesis test Independent sample t test. The results of this study indicate that there are differences in the perception of accountants and accounting students to the ethical preparation of financial statements which includes the disclosure and responsibility. And there are differences in perceptions of ethical financial statements include cost and benefit and misstate. Keywords: Perception, ethics, financial report
Pengaruh Kompensasi, Motivasi, dan Komitmen Organisasi terhadap Prestasi Kerja Karyawan Fitriyatul Hiqmah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17386

Abstract

Research this aim to analyze the influence of compensation, motivation, and organization commitment to employees labour capacity of Bank Mandiri, Inc. Respondents of this research were all employees, with which 30 samples with sampling technique is purposive sampling. This research uses primary data obtained directly via a questionnaire. Data analysis techniques to test the hypothesis of this research is double regression analysis. The result of this research and hypothesis testing show that compensation, motivation and organization commitment have the influence to labour capacity employees. From third free variable, motivation variable have influence larger ones to employees labour capacity. Keywords: compensation, motivation, organization commitment, employees labour capacity

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