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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 7 Documents
 1 
Search results for , issue "Vol 22 No 1 (2023)" : 7 Documents clear
Strategi Diversifikasi dan Kinerja Perbankan: Good Corporate Governance sebagai Pemoderasi Nathania Sandra; Dyna Rachmawati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.34512

Abstract

This study aims to examine first, the application of diversification strategy to banking performance. The banking industry has not been studied much in previous studies. The banking industry is an industry that is highly regulated by the government or highly regulated. This resulted in the intensity of competition in this industry. Diversification can be one way to overcome the threats faced by banks. The bank diversification strategy in this study is divided into 2 segments, namely: banking products and banking operational areas. The implementation of a diversification strategy in banking has resulted in more diverse management duties and responsibilities in controlling their subordinates, thus requiring good corporate governance (GCG). GCG is expected to support the effectiveness of diversification strategy implementation. The second objective of this study is to examine the role of GCG as a moderator in the relationship between the diversification strategies on banking performance. This study uses 150 banking objects listed on the Indonesia Stock Exchange for the 2016-2020 periods. The results of this study prove that, first, the strategy of diversifying the operational area (product) segment is able to increase (decrease) banking performance. Second, GCG has a moderating role. GCG in diversifying the operational area (product) segment strengthens (weakens) its positive (negative) impact on banking performance. The results of this study have implications, namely (1) banking management needs to implement a diversification strategy to improve its performance, and (2) GCG is important for banks because it is able to support the effectiveness of diversification strategies. Keywords: Diversification Strategy, Bank Performance, Good Corporate Governance
Religiusitas Pembelian Impulsif dan Stimulus Eksternal Generasi Z dalam Pembelian Online: Studi Kasus Mahasiswa Universitas Jember N. Ari Subagio; Moch. Shulthoni; Regina Niken Wilantari; Pradinda Oktaviasari Tijany
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.37326

Abstract

This study aims to analyze and test the effect of religiosity and marketing external stimulus on impulsive online purchases in generation Z with respondents namely 75 Islamic Economics students at the Jember University Jember campus from class 2017 - 2019 with years of birth 1997 - 2002. The research used was quantitative method, the sampling technique is purposive sampling technique. Based on the results of the analysis and discussion, there is a significant influence of religiosity and external marketing stimulus on online impulsive purchases for Islamic Economics students at the Jember University Jember campus from class of 2017 – 2019. Students of Islamic Economics Students have a tendency not to make impulsive purchases due to the awareness of the respondents about the importance and influence of Islamic religious religiosity, even with an external stimulus that influences the buying decision which is spontaneously made by the respondent. Keywords: Religiosity, Impulsive Buying, External Stimulus, Generation Z, Online Buying
Business Strategy to Post-Covid-19 Economic Recovery in Toserba Cempaka, Bali Zannatul Maridah; Yuliati Yuliati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.36331

Abstract

UMKM atau Usaha Mikro Kecil dan Menengah merupakan salah satu jenis usaha yang paling produktif di Indonesia hingga saat ini. UMKM di Indonesia memiliki peran yang sangat strategis dan berdampak besar bagi perekonomian nasional. Pesatnya perkembangan UMKM di Indonesia sangat didukung oleh pemanfaatan fasilitas teknologi, informasi dan komunikasi secara optimal. Namun, di masa pandemi COVID-19, perkembangan UMKM sangat tertekan, apalagi saat lockdown diberlakukan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif melalui fenomena lapangan. Hasil kajian saat ini yang berjudul “Strategi bisnis pasca pemulihan ekonomi covid-19 di toserba cempaka celukan bawang, Bali” menjelaskan bahwa dalam membangun suatu usaha sangat perlu memperhatikan kondisi internal terutama sumber daya manusia yang kompeten Keywords: Department Store, MSME Strategy, Covid 19
Pengaruh Manajemen Laba terhadap Kinerja Keuangan di Moderasi Tanggung Jawab Sosial Perusahaan Ria Karina; Diana Rosmery
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.36419

Abstract

The purpose of this study was to determine the effect of earning management on financial performance and the effect of corporate social responsibility (CSR) as the moderating effect. Population in this study comes from secondary data of non-financial company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Final samples of this study were 1371 companies sorted based on purposive sampling technique. The result of this study indicated that earning management have significant effect on financial performance and corporate social responsibility and significantly moderates the effect of earnings management on financial performance measured by ROA and Tobin's Q, but does not moderate the effect of earnings management on financial performance as measured by ROE. Keywords: Financial performance, Return on Equity, Return on Asset, Earnings Management, Corporate Social Responsibility
Pengaruh Green Marketing terhadap Pembelian Ulang pada Produk Brand Avoskin Yeni Khoirotul Janah; Rusdi Hidayat Nugroho
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.37002

Abstract

As public awareness of a sustainable environment grows in this century, several corporate organizations have begun to implement the sustainability principle in carrying out their firm activities. One of them is a marketing firm that uses a green marketing strategy. This will almost probably alter purchasers' motivation to consume a product repeatedly. The goal of this study is to learn about and investigate the concurrent and partial effects of green marketing, which comprises green product, green price, green promotion, and green location, on repurchasing items from the Avoskin brand in Surabaya. 100 respondents were sampled. Multiple linear regression analysis was utilized to process this data, which was supported by the SPSS 25.0 software. The study's findings indicate that green marketing has a favorable and significant impact on the simultaneous repurchase of Avoskin products in Surabaya. Keywords: Marketing, Green Marketing, Repurchase
The Influence of Perceived Risk and Loyalty on Purchase Intention of Fashion Products Based on the Theory of Perceived Risk Achmad Aflah Aufa; Endy Gunanto Marsasi
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.37468

Abstract

Penelitian ini betujuan untuk menganalisis pengaruh financial risk dan privacy risk terhadap loyalty konsumen untuk membeli produk fashion secara online melalui e-commerce yang dipengaruhi oleh perceived satisfaction dan purchase intention. Teori pada penelitian ini menggunakan Theory of Perceived Risk (TPR) dengan loyalty sebagai novelti untuk menggambarkan faktor yang dapat mempengaruhi keputusan konsumen untuk membeli produk fashion secara online. Gap pada penelitian ini adalah satisfaction yang mana terdapat perbedaan hasil dalam penelitian terdahulu. Penelitian ini menggunakan variabel financial risk, privacy risk, perceived satisfaction, purchase intention, dan loyalty yang akan diteliti untuk mengetahui pengaruhnya pada pembelian produk fashion secara online melalui e-commerce. Populasi mengarah kepada pengguna e-commerce yang berusia mulai dari 15 tahun dan tinggal di Pulau Jawa. Penulis menggunakan metode kuantitatif melalui penyebaran kuesioner melalui google form dan terkumpul sebanyak 248 responden. Data yang diperoleh diolah menggunakan Structural Equation Model (SEM) dengan aplikasi AMOS 24. Temuan penelitian ini menunjukkan hasil bahwa 3 hipotesis terdukung dan 1 hipotesis tidak terdukung yang ditunjukkan pada privacy risk berdampak positif signifikan terhadap perceived satisfaction. Keywords: Financial Risk, Privacy Risk, Perceived Satisfaction, Purchase Intention, Loyalty
Tata Kelola Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan pada Bank Komersial di Indonesia Natalis Christian; Afifah Restalia Putri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.36812

Abstract

This study aims to explore the level and nature of corporate social responsibility (CSR) disclosure reporting practices in Indonesian commercial banks, as well as investigate the effect of board characteristics on CSR disclosure in the era of developing economies. Data collection in this study was collected manually from the annual reports of all commercial banks listed on the official website of the Indonesia Stock Exchange (IDX) in the period 2017 to 2020, so this research is included in a quantitative approach. Empirical evidence shows that board size and independent directors have a positive effect on CSR disclosure, while board gender diversity has no impact on CSR disclosure levels. Furthermore, the results of the study state that the age of the bank is a significant factor in the spread of CSR disclosure. In addition, the findings show that banks with managerial ownership, foreign share ownership and also state share ownership state extensive and transparent information about CSR activities. Keywords: Banking, Board Characteristics, Corporate Social Responsibility, Ownership Structure

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