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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 230 Documents
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Faktor-Faktor yang dapat Mempengaruhi Keinginan Nasabah untuk Menggunakan Product Bundling Ziswaf pada Bank Muamalat KCP Sukaramai Mina Hasin; Mustapa Khamal Rokan
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.33987

Abstract

In an effort to improve the welfare of the community, philanthropy is an effort that provides solutions to overcome the people who live within. Islam is often about the teachings of philanthropy. By taking a study of ZISWAF's Product Bundling. Therefore, this study aims to determine marketing strategies and factors that can influence customer interest or desire in using ZISWAF Product Bundling and the process of obtaining benefits from this product at Bank Muamalat Medan Sukaramai. The methodology of this research is descriptive qualitative with an empirical approach, because the purpose of this research is to describe a situation that is factual in a systematic and accurate manner. The results showed that what made customers interested in using ZISWAF Product Bundling were Product Innovation Factors, Marketing Strategy Factors, Trust Factors, Product Quality Factors, and Income Factors. Then, that the ZISWAF Product Bundling referred to in this study is the discovery of banking products from Bank Muamalat which can be a financial investment as well as an investment in the afterlife. Product innovation is in the form of Savings and Deposits which are bundled with the ZISWAF program. Keywords: Product Bundling ZISWAF, Marketing Strategy, Islamic Bank
Perbedaan Praktik Manajemen Laba pada Perusahaan Berbasis Syariah dan Non Syariah Nur Muhammad Abdilah Hamijaya; Rintan Nuzul Ainy
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.33364

Abstract

Investment interest from the public from year to year continues to increase, not only those who have a lot of capital but people who have limited capital make investments. Various conveniences of investors in investing can be seen from the various existing application platforms. Investors in seeing the company's performance, one of which uses financial statements. However, there is a behavior of the company's management not displaying actual performance such as earnings management, it is based on individual interests and harms other parties who have a tendency not to comply with sharia principles. This study uses a quantitative approach with secondary data in the form of financial statements of Consumer Non-Cyclicals sector companies registered with ISSI and those not registered with ISSI in 2018-2020. The measurement of variables uses a modified jones model analysis in measuring the amount of profit management carried out by the company. The results of this study showed that there was no difference in earnings management practices in Consumer Non-Cyclicals sector companies registered with ISSI and those not registered with ISSI. Although there are differences on average, the differences do not occur significantly in statistics. Keywords: Earnings Management, Modified Jones Model, Consumer Non Cyclicals
Analisis Pengaruh Neraca Perdagangan, Suku Bunga dan Arus Modal Masuk terhadap Nilai Tukar Rupiah di Indonesia Anis Nurul Laili; Diah Wahyuningsih
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.33642

Abstract

The purpose of this study was to determine the effect of trade balance, interest rates and capital inflows on the rupiah exchange rate. The data used is time series data or time series in the form of years, namely from 1987 to 2019. This study uses a quantitative approach by using the error correction model (ECM) estimation method. The data analysis techniques used include: data stationarity test, cointegration test, estimation of short-term and long-term ECM, and classical assumption test. And the results obtained in this study are that in the long term the trade balance variable has a positive and significant effect on the rupiah exchange rate, interest rates have a positive and significant effect on the rupiah exchange rate. FDI has a positive and significant effect on the rupiah exchange rate and PFI has no effect on the rupiah exchange rate balance. While in the short term, the trade balance variable has a positive and significant effect on the rupiah exchange rate, interest rates have a positive and significant effect on the rupiah exchange rate, FDI has no significant effect on the rupiah exchange rate and FPI has no effect on the rupiah exchange rate. Keywords: Error Correction Model, Foreign Direct Investment, Portfolio Foreign Investment, Interest Rate, Exchange Rate, Trade Balance
Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak Hengky Veru Purbolakseto; Bambang Tjahjadi; Heru Tjaraka
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.31536

Abstract

This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance. Keywords: Tax Risk, Tax Avoidance, Firm Size.
Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi Anita Anita; Eren Eren
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.33766

Abstract

Corporate Social Responsibility (CSR) disclosure has been an important aspect of assessing companies these days. Indonesian listed companies have begun to disclose CSR through sustainability reports because they understand the importance of CSR in improving company efficiency and reputation. CSR certainly cannot be separated from corporate governance, namely the attributes of the board. Therefore, the study was implemented with the aim of discovering the impact of board attributes on CSR with financial performance as a moderation variable. CSR in the study was measured using GRI standards. Researchers used associative causal research aimed at examining the relationship of the studied variables. Secondary data that formed in the quantitative approach were obtained from the annual and sustainability report of listed companies contained on the IDX website. Samples from the study were sorted out using the purposive sampling method which amounted to 52 companies. The study has managed to show that board independence had a significant influence on CSR. Financial performance as the moderating variable weakened the board size-CSR and CEO duality-CSR relationships. Study results can be utilized by readers and subsequent researchers in enriching the existing literature on CSR topics. Keywords: Corporate Social Responsibility, Board Attributes, Sustainability Report, Financial Performance
Strategi Pengembangan Tabungan Qurban Pada Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah (Lazismu) Jember Sebastiana Viphindrartin; Margaretha Ardhanari; Ritna Ilmala Sari; Ahmad Ahsin Kusuma
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.30741

Abstract

This research aims to find out the Tabungan Qurban development strategy at LAZISMU Jember. Development strategies are needed to formulate the right alternative strategies to be applied to Tabungan Qurban LAZISMU Jember. This research uses descriptive analytical research methods. Data collection methods are interviews with questionnaires, observations and documentation. The data analysis method used is to use SWOT analysis through three stages, identification of internal factors and external factors, input stage and matching stage. The results of the analysis showed that the development of Tabungan Qurban LAZISMU Jember by using SWOT analysis include: strengths-opportunities (maintaining the image of the institution in the eyes of donors and building a positive image in the community and increasing loyalty to donors, while maintaining the quality of qurban meat by maximizing the empowerment of qurban breeders, maximizing cooperation with Islamic banking, determining brand positioning statements), weaknesses-opportunities (forming a special deviation to handle and manage savings programs, promote on social media in an orderly manner), strengths-threaths (increasing the competitiveness of more institutions than other institutions), weaknesses-threaths (utilizing LAZISMU human resources to improve the quality of Tabungan Qurban). Keywords: Tabungan Qurban, SWOT Analysis, Development Strategy
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

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