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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
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Articles 5 Documents
 1 
Search results for , issue "Vol 16 No 2 (2017)" : 5 Documents clear
Pembandingan Kinerja Keuangan Perusahaan Asuransi Syariah dan Non-Syariah Terbuka di Indonesia Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17336

Abstract

This research was conducted to compare the different of financial performance between sharia and non sharia conventional insurance company listed in Indonesian Stock Exchange. Population in this research are insurance companies that listed in Indonesian Stock Exchange. Data is collected from of the insurance company during three years since 2012-2014. Five variables are used to measure financial performance of insurance company. The variables are profitability, debt ratio, capital structure, earning per share, and equity per share. The results of this research show that earning per share and equity per share of sharia insurance company were better than non-sharia companies, but profitability, debt ratio, and capital structure were worse than non-sharia companies. Keywords: rentability, debt ratio, capital structure, earning per share, equity per share
Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ditya Permatasari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17337

Abstract

This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory. Research samples were 93 manufacturing companies listed in Indonesia Stock Exchange during 2012-2014. Grouping the sample companies were allegedly identified and unidentified perform earnings management by using the distribution of EPS. EPS distribution based on reference point 5%, by comparing profit in this year and profit in the last year. The result of this study explained that manufacturing companies in Indonesia do real earnings management by increasing operating cash flow operation, increasing production cost and decreasing discretionary expenses to avoid decreasing profit. All proxies of the real earnings management support the hypothesis in this study, except combination real earnings management. Firm size and leverage don’t affect the real earnings management in manufacturing companies in Indonesia. Keywords: Real Earnings Management, Proxies of Earnings Management Laba Riil, Prospect Theory, Distribution of EPS.
Peran dan Potensi Masjid Fadhillah, Lowokwaru, Malang dalam Pembangunan Masyarakat pada Bidang Ekonomi Barianto Nurasri Sudarmawan
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17338

Abstract

In the time of the Prophet Muhammad, the mosque had a very central role for the community. Not only as a gathering place for ritual worship, the mosque is also used to discuss problems that occur in the community such as economic and social, and even occasionally used to formulate a strategy when the Prophet facing a war. Now days, the mosque faces a narrowing of meaning. The mosque is only used for places of worship. This study aims to explore the role and potential of mosques in Fadhillah Mosque, Lowokwaru, Malang. This mosque has a strong potential because it is supported by the trust of the community which entrust their funds and accumulate in large numbers. This study uses interviews, observation and also documentation in data mining. This research proves that the Fadhilah Mosque, Lowokwaru, Malang City does not only play a role in the aspect of ritual worship. Fadhillah Mosque is also engaged in economics through several activities. Even so, this mosque also has great potential that can still be developed to provide benefits to the wider community. Keywords: Mosque; Worship, Mosque-Based Community Empowerment
Pengaruh Sistem Pengukuran Kinerja, Motivasi, dan Kompensasi terhadap Kinerja Karyawan Dian Ayu Sartika
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17387

Abstract

The aims of this research is to know the effect of performance measurement system, motivation, and compensation on employees performance. The data collection of this research is done by spreading questionair to the 70 employees in PTPN XII region Kendeng Lembu Glenmore. The research method of this research multiple linier regression analysis, classical analysis assumption and hypothesis test (t-test). The measurement scale of this research is likert scale and the scale is 1 up to 5 starting with very less appropriate statement. The result of linier regression analysis show that performance measurement system, motivation, compensation have significan impact to the employees performance. Keywords: performance, system performance, motivation, compensation, employees performance
Akuntansi dalam Perspektif Maqashid Syariah Khusnudin Khusnudin
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17342

Abstract

Islam as a way of life for Muslims explains comprehensively about worship and muamalah, including in non-cash economic transactions. Various verses in the Koran provide guidance to document non-cash transactions. Honesty, accountability and piety are needed in the recording process. How is the implementation of sharia maqasid in accounting to be important to know. Qualitative research through literature study by studying the normative aspects of the verses of the Koran and the hadith, as well as analyzing through the maqashid sharia approach. Accounting as a complement (tahsiniyat) can turn into a need (hajiyat) at the maqashid level. Sharia orders to record non-cash transactions become a necessity (dharuriyat) to protect property ownership. Keywords: Accounting, Transactions, Maqashid Sharia

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