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Contact Name
Wahyu Agus Winarno
Contact Email
wahyua2@unej.ac.id
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jeam.editor@unej.ac.id
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Kab. jember,
Jawa timur
INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
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 230 Documents
Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah Nuril Firdaus; Rohmawati Kusumaningtias
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.24273

Abstract

Effective and efficient zakat management requires the support of a good accounting information system. To improve the effectiveness and efficiency in ZIS management, an integrated information system is needed that helps in documenting ZIS collection and distribution activities and is easy to understand by system users. So that with the integrated accounting information system between divisions can improve the performance, accountability, and transparency of financial statements. This research aims to design an accounting information system at LAZIS Nurul Falah. The Research method uses a case study approach. The data in the study were obtained through interviews with LAZIS Nurul Falah administrators who are directly related to research objects, observations, and documentation. Design an accounting information system using context diagrams, data flow diagrams, and flowcharts. The design of an integrated accounting information system using a client-server can improve the performance of administrators in managing data, accessing data, and speeding up the financial management process. Keywords: Accounting Information System, Shari’ah Accounting, ZIS
Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan Inanda Shinta Anugrahani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.25466

Abstract

The business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19. Keywords: Efficiency, Disclosure, Intellectual Capital
Competitive Intelligence and Resilience of Small Medium Enterprises (SMEs) in Developing Economies Ngboawaji Daniel Nte; Nduka Kenneth Omede
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.26653

Abstract

Small and Medium Enterprises SMEs hold the key to economic progress and development in developing economies including Nigeria. This study therefore examined the effect of competitive intelligence on the survival of SMEs in Benin City, Edo State, Nigeria. To achieve these objectives three hypotheses were formulated to establish whether or not there is a relationship existing between the two intervening variable i.e. competitive intelligence and the survival of SMEs in Benin City, Edo State and by extension Nigeria. Survey research design was adopted, while data were obtained from structured questionnaire and analyzed using Pearson’s product-moment coefficient of correlation. From the analysis, the results indicated that there is an existing relationship between the variables. Based on the findings it was concluded that for SMEs to survive and expand its market frontiers in the face of the escalating competition in the business environment, there is the need to take a holistic view of their strategies and offer innovative products that can provide customers with valued and satisfying benefits better than the ones offered by competitors and engaging in superior marketing strategies to enhance performance and productivity. The study recommended among others that SMEs should identify and prune down unwarranted business expenses without necessarily impacting negatively on the operations of the firm. Keywords: Innovative Products, Performance, Productivity, Satisfying Benefits, SMEs, Survival.
Analisis Aglomerasi Pada Koridor Ekonomi di Indonesia Firnanda Melia Eriandy
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.25775

Abstract

Economic development that tends to be centered on developed regions causes a spatial concentration of economic activity. One of the efforts to build growth centers in each corridor, the Master Plan for the Acceleration of Expansion of Indonesian Economic Development (MP3EI) divides Indonesia into six economic development corridors. The purpose of this study is to determine the level of economic agglomeration in each economic corridor in Indonesia, and to analyze the determinants of economic agglomeration in these corridors. This type of research data uses secondary data consisting of time series data for 2010-2019 and cross section data of six economic corridors in Indonesia. Data analysis using Herfindahl-Hirschman Index and Panel Data Regression. The results of this study are that the regional government budget has a significant and positive effect on economic agglomeration in economic corridors in Indonesia. The number of workers has a significant and negative relationship to economic agglomeration. Meanwhile, investment does not have a significant positive effect on economic agglomeration in economic corridors in Indonesia. Keywords: Economic Agglomeration, Regional Government Budget, Investment, Herfindahl-Hirschman Index, Panel Data Regression.
Pengaruh Self Control dan Financial Attitude terhadap Financial Management Behavior pengguna Layanan Buy Now Pay Later Namira Maulida Eka Putri; Sonja Andarini
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i1.30594

Abstract

This study aims to analyze the significant influence between self control and financial attitude on the financial management behavior of users of buy now pay later services. This research uses quantitative research with a descriptive approach. The population in this study are residents of the city of Surabaya who use Shopee Paylater. The number of samples in this study were 115 respondents. In this study using the Non-Probability Sampling technique with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the self-control variable partially has a significant effect on the financial management behavior of buy now pay later service users, the financial attitude variable partially has a significant effect on the financial management behavior of buy now pay later service users, self control and financial attitude variables simultaneously have an effect. significant to the financial management behavior of users of the buy now pay later service. Keywords: self control, financial attitude, financial management behavior, buy now pay later
Penerapan Model UTAUT (The Unified Theory of Acceptance and Use of Technology) Terhadap Minat dan Perilaku Penggunaan Mobile Banking Widya Anjani; Imam Mukhlis
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i1.30570

Abstract

BRI mobile banking is a form of banking service that provides a strategic role in facilitating customer transaction processes. The development of m-banking BRI service needs to be done by analyzing the factors that motivate of acceptance and use of mobile banking. This reseacrh aims to determine the behavioral intention and use behavior of m-banking BRI in Malang City by applying the UTAUT model. The research approach used by the researcher is quantitative. Then, data collection was obtained through a questionnaire instrument in google form which was distributed to 130 user of m-banking BRI. The sampling technique used purposive sampling method with data analysis by using of multiple linear regression test through Ordinary Least Square (OLS) technique. The results of the research on regression 1 prove that the constructs of the UTAUT model in the form of performance expectancy, effort expectancy and social influence have a positive and significant influence on their relationship with behavioral intention in using m-banking BRI. Meanwhile, the results of the research in regression 2 namely facilitating conditions and behavioral intention are also positive and significant in their influence on the use behavior of using m-banking BRI. Keywords: UTAUT, mobile banking, behavioral intention, use behavior
Motivasi Kerja, Tingkat Pendidikan, Kepemimpinan, dan Lingkungan Kerja Terhadap Kinerja Karyawan PT BPR Bank Boyolali Titik Purwani; Budi Istiyanto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i1.30341

Abstract

The aim of this study was to determine the impact of work motivation, level of education, leadership and work environment on the performance of employees at PT BPR Bank Boyolali (PERSERODA). The subject of the study were employees of PT BPR Bank Boyolali. In this example, the saturation technique was used on a sample of 88 people. The independent variables in this study are work motivation (X1), educational level (X2), leadership (X3) and work environment (X4), while the related variable (Y) is employee productivity. The type of research used was quantitative research with the use of survey methods. The data analysis used included data tool testing, classical acceptance tests, multiple linear regression tests, hypothesis testing, and deterministic analysis. Looking at the results of the analysis processed with the use of IBM SPSS 26, it can be seen that the level of education, leadership and work environment have a significant impact on employee performance, motivation to work has no significant impact on employee performance, companies must pay attention to motivation to work, level of education , leadership and performance. The work environment at PT BPR BANK BOYOLALI (PERSERODA) is conducive to employee productivity. The aim of this study was to determine the impact of work motivation, level of education, leadership and work environment on the performance of employees at PT BPR Bank Boyolali (PERSERODA). The subject of the study were employees of PT BPR Bank Boyolali. In this example, the saturation technique was used on a sample of 88 people. The independent variables in this study are work motivation (X1), educational level (X2), leadership (X3) and work environment (X4), while the related variable (Y) is employee productivity. The type of research used was quantitative research with the use of survey methods. The data analysis used included data tool testing, classical acceptance tests, multiple linear regression tests, hypothesis testing, and deterministic analysis. Looking at the results of the analysis processed with the use of IBM SPSS 26, it can be seen that the level of education, leadership and work environment have a significant impact on employee performance, motivation to work has no significant impact on employee performance, companies must pay attention to motivation to work, level of education , leadership and performance. The work environment at PT BPR BANK BOYOLALI (PERSERODA) is conducive to employee productivity. Keywords: Work Motivation, Level of education, Leadership, Work environment, Employee performance.
Peranan Penggunaan Fiskal Desa terhadap Kemiskinan Pedesaan di Kabupaten Jombang Chyntia Ersa Varina; Teguh Hadi Priyono; Fajar Wahyu Prianto; Sunlip Wibisono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i1.29585

Abstract

Poverty is one of the main problems in both developed and developing countries. Various factors that can cause poverty include low investment levels, slow economic growth, uneven infrastructure development, ineffective government spending on poverty alleviation programs. The government has not been effective in allocating the APBN or APBD in the poverty program so that poverty still cannot be overcome. As we know that poverty is one of the conditions discussed by the community, one of which is in Jombang Regency. The purpose of this study was to determine the role of village fiscal on poverty that occurred in Jombang Regency. This type of research is explanatory research with secondary data type in the form of panel data consisting of time series data for 2010-2019 and cross-section data of 8 villages in Jombang Regency. Analysis of the data in this study using Multiple Regression. The test results of this study indicate that the APBDes Infrastructure budget has a negative and significant effect on poverty in Jombang Regency. Poverty subsidy APBDes has a negative and significant effect on poverty in Jombang Regency. While the BUMDES economic APBDes has a positive effect on poverty. The influence of the independent variable on the dependent variable has an effect of 99.99% as well as a measure of the success rate of regression in predicting the value of the independent variable on the dependent. Keywords: Poverty, APBDes, Panel Data Regression
Pengaruh Pengalaman Pelanggan, Kesadaran Merek dan Kepuasaan Pelanggan Terhadap Loyalitas Pelanggan pada Ella Skin Care di Cabang Gentan Leedi Setiawati; Ari Susanti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i1.30311

Abstract

The purpose of this study was to determine and analyze customer experience, brand awareness and customer satisfaction with ella skin care loyalty at the gentan branch. The population in this study is customer ella skin care. The sample in this study was 100 people with data collection techniques using questionnaires. Hypothesis testing using multiple linear regression analysis then the data is processed with SPSS 20 program. The results of this study indicate that customer experience does not have a significant effect on loyalty. Brand awareness and customer satisfaction have a significant effect on customer loyalty. Keywords: Customer Experience, Brand Awareness, Customer Satisfaction, Customer Loyalty
Determinan yang Mempengaruhi Pembelian Online di Kalangan Mahasiswa Rachmad Sholeh; Zenita Afifah Fitriani; Sugeng Eko Yuli Waluyo; Mohamad Johan Effendi; Elly Joenarni; Adil Abdillah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i1.31183

Abstract

This study takes the topic effect of commitment, empathy, and trust on online purchasing decisions in the study of Mayjend Sungkono University Mojokerto Students. The sample in this study was 170 people. The research sample method is non-probability sampling with purposive sampling. Data were collected using the questionnaire method, namely by providing a list of questions or questionnaires directly to the respondents. Based on the results of multiple regression analysis, it can be concluded that all variables of commitment to empathy and trust together have a positive and significant influence on purchasing decisions on online products among Mayjend Sungkono University Mojokerto students. Keywords: Commitment, Empathy, and Trust on Online Purchasing Decisions