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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 6 Documents
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Search results for , issue "Vol 19 No 2 (2020)" : 6 Documents clear
Competitive Intelligence and Product Development/Innovations in Pharmaceutical Firms in Lagos State, Nigeria Nduka Kenneth Omede; Amaechi Sylvester Egwuenu; Ezem Matthew Ibekwe
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17845

Abstract

This study examined competitive intelligence and product development and innovation in pharmaceutical firms in Lagos State, Nigeria. Three hypotheses were formulated to determine whether or not a relationship exist between competitive intelligence and product development and innovation in pharmaceutical firms in Lagos State, Nigeria. The study adopted a survey research design to obtain data, using a structured questionnaire which was analyzed using Pearson’s product moment coefficient of correlation. The result indicated that there exists a significant relationship between competitive intelligence and product development and innovation in pharmaceutical firms in Lagos State, Nigeria. Based on the finding it was concluded that the process of product development and innovation cannot be successful except there is information about customer’s needs, wants and expectations of which the innovation products or services intends to serve. The study recommended among others that pharmaceutical firms should leverage on information gathering and sharing to determine the nature of the new product and service so that the new product offerings will be more valued and satisfying than the existing ones that are offered by the competitors. Keywords: Competitive Intelligence, Information gathering and sharing, Product Development and innovations, New products, New product offerings, Pharmaceutical firms.
The Influence of the Selection System, Training and Job Satisfaction on Employees Performance on PT Lion Air Group of Mutiara Sis Al-Jufri Palu Airport before the Pandemic Covid 19 Rika Suprapty; R Syamsuddin; Maria Asri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17636

Abstract

This study aims to determine and analyze the effect of the selection, training and employment systems. satisfaction both collectively and partially on the performance of employees at PT Lion Air Group from Mutiara Sis Al-Jufri Airport, Palu before the pandemic covid - 19. Data was collected through direct observation and surveys by distributing questionnaires and interviews to employees of PT. Lion Air Group Mutiara Sis Al-Jufri Palu before the pandemic covid -19 to become a plague in Indonesia. The analytical method used is multiple linear regression analysis. The test results show that the selection system, training and job satisfaction, both simultaneously and partially have a significant effect on employee performance before the spread of the covid-19 pandemic in Indonesia. Keywords: Selection System, Training, Job Satisfaction, Employee Performance, Covid 19
Hedonic Treadmill Syndrome, Financial Management Behavior, dan Generasi Milenial Wirdaniya Binti Rohana; Sulis Rochayatun
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17688

Abstract

The students consumptive behavior is the impact of increased consumption and economic growth. The continued impact of consumptive behavior is hedonism. Every student needs a tool called money to make ends meet as a student and his daily needs. However, the desire and dissatisfaction of students with what they already have can cause financial problems to arise, so that every student needs an increase in financial management behavior. Descriptive qualitative method with an interpretive approach is used in this research. This reserach aim to find out the students' hedonic treadmill syndrome and how to implement the concept of their financial management behavior considering the many cafes around UIN Malang. This study concluded that the environment affects students' hedonic treadmill syndrome. The meaning of the concept of financial management behavior by Accounting students of UIN Malang as a form of responsibility because their parents have entrusted them with pocket money. Thus, students feel they must be able to manage these funds, take them into account, distribute them properly, and use them logically. Keywords: Hedonic Treadmill Sundrome, Financial Management Behavior, University Student
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Penerapan PSAK 69 pada Perusahaan Agroindustri di Indonesia Muhlis Romadoni
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17501

Abstract

This study aims to determine and analyze the difference in financial performance proxied by current ratio, return on asset, and debt-to-asset ratio between pre and post-adoption of PSAK 69 of agroindustry companies in Indonesia. The research method used quantative method. Samples were choosen using purposive sampling method. Paired sample t-test as parametric test and wilcoxon signed rank test as non-parametric test are used to test and examine ther result of this research. The result of this research showed that (1) there is no difference in current ratio between pre and post-adoption of PSAK 69, (2) there is difference in return on asset between pre and post-adoption of PSAK 69, and (3) there is no difference in debt-to-asset ratio between pre and post-adoption of PSAK 69. Keywords: PSAK 69, Biological Assets, Financial Performance
Konsep Akuntabilitas dalam Gereja Katolik Leonita Catherine Wijaya; Whedy Prasetyo; Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.15115

Abstract

This study aims to describe the concept of income and burden on the Holy Heart of the Virgin Mary Catholic Church. This research chooses the Sacred Heart of the Virgin Mary Catholic Church as the object of research, because the Sacred Heart of the Virgin Mary is a newly established church, so that accountability is an important pillar for the newly established church to gain the trust of the people. This research uses the interpretivis paradigm by using the case study method in its research method. Thus, primary and secondary data sources are needed in research, and use interviews, observations and documentation in this study. Data analysis methods used are data collection, data reduction, data presentation, and verification as well as drawing conclusions. The results of this study indicate that in general the Sacred Heart Church of the Virgin Mary has carried out finansial management properly, where finansial management is carried out accordingly, starting from planning to accountability. In this church the proposal is made in issuing funds used for ecclesiastical activities. The finansial reporting system made by finansial managers is fairly simple because tis based on trust in managing finances obtained through collectives and contributions from the people to fulfill the operational activities of the church. Keywords: Accountability, Transparency, Church, Accounting
Analisis Perlakuan Akuntansi Pembiayaan Qordhul Hasan Berdasarkan PSAK No. 59 dan PSAK No. 101 Nazilatul Hidayah; Nawirah Nawirah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17700

Abstract

The accounting treatment of Qardhul Hasan financing has been regulated in PSAK No. 59 and PSAK No. 101, but there are still many sharia entities especially in Baitul Maal wa Ta'lim who have not followed the Statement of Financial Accounting Standards (PSAK) rules. As well as the implementation of Qardhul Hasan financing at BMT XX which having some problems that the rate of return and funds managed are not presented in detail. Therefore, the accounting treatment of Qardhul Hasan financing at BMT XX needs to be considered. The aims of this study are to describe and adjust the accounting treatment of Qardhul Hasan financing at BMT XX with PSAK No. 59 and PSAK No. 101. This study uses a qualitative method with a descriptive approach by describing the implementation of Qardhul Hasan financing at BMT Maslahah Capem Pakisaji, then analyzing the suitability of accounting treatment in the form of recognition, measurement, presentation and disclosure of Qardhul Hasan financing at BMT XX through interviews, observation and documentation with PSAK No. 59 and PSAK No. 101. The result of this study indicates that the accounting treatment of Qardhul Hasan financing at BMT XX is not fully in accordance with PSAK No. 59 and PSAK No. 101, in terms of recognition, measurement, presentation, and disclosure of financial statements. Keywords: Accounting Treatment, Qardhul Hasan Financing, BMT, PSAK No. 59, PSAK No. 101.

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