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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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POLA PENGEMBANGAN AGROINDUSTRI YANG BERDAYA SAING (Studi Kasus Kabupaten Malang) Prianto, Fajar Wahyu
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 2 (2011)
Publisher : Universitas Jember

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Abstract

This paper searchs the patternof agricultural competitivenessand its important variables that may influence on agroindustrial growth. Agriculture sector need to developed by industrialization that based on sectoral and spatial competitiveness. The competitiveness can reflected by natural capacity, and industrial efficiency that taken by economic of scale and agglomeration benefits. So, clusterization and industrial linkage will affect to increasing of agroindustrial competitiveness. By using location-quotient index, dynamic shift-share, principle component anaylisis, and cluster analysis, the result shows that most of farm and dairy products has competitiveness. They need an incentive instruments that can provide all of agroindustrial growth. Keywords: agricultural, dynamic shift-share, principle component anaylisis, and cluster analysis.
STOCKREPURCHASE DAN FAKTOR FAKTOR YANG MEMPENGARUHINYA Mufidah, Ana
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 2 (2011)
Publisher : Universitas Jember

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Abstract

Harga saham-saham di Bursa Efek Indonesia sempat mengalami penurunan secara signifikan pada bulan Oktober 2008. Turunnya harga saham di Bursa Efek Indonesia menyebabkan Bapepamlk (Badan Pengawas Pasar Modal dan Lembaga Keuangan) mengeluarkan peraturan Nomor XI.B.3 yang di terbitkan tanggal 9 Oktober 2008 tentang pembelian kembali saham perusahaan publik. Tujuan diterbitkannya peraturan tersebut di antaranya adalahuntuk mempermudah pelaksanaan stock repurchase bagi perusahaan publik yang terdaftar di Bursa Efek Indonesia khususnya yang harga sahamnya mengalami penurunan secara signifikan, sehingga pada tahun 2008 jumlah perusahaan yang melaksanakan stock repurchase mengalami peningkatan dibandingkan dengan tahun sebelumnya. Berdasarkan hal tersebut, maka penelitian ini ingin mengetahui PengaruhFree Cash Flow , Undervaluation serta Leverage terhadap Stock Repurchase (Studi pada perusahaan yang terdaftar di Bursa Efek Indonesia). Penelitian ini dilakukan di Bursa Efek Indonesia. Populasi penelitian yaitu perusahaan-perusahaan yang melaksanakan stock repurchase yang terdaftar di Bursa Efek Indonesia antara tahun 2003 sampai dengan tahun 2009. Pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa: 1) free cesh flow, undervaluation, serta leverage berpengaruh secara simultan terhadap stock repurchase. 2) free cash flow berpengaruh secara parsial terhadap stock repurchase, sedangkan undervaluation dan leverage tidak berpengaruh secara parsial terhadap stock repurchasei. 3) free cash flow memiliki pengaruh yang paling besar terhadap stock repurchase dibandingkan dengan undervaluation, dan leverage. Kata Kunci: stock repurchase, free cash flow,undervaluation, serta leverage.
ASET BERSEJARAH DALAM PELAPORAN KEUANGAN ENTITAS PEMERINTAH Agustini, Aisa Tri; Putra, Hendrawan Santosa
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Abstract

Masalah-masalah akuntansi banyak dihadapi entitas pelaporan dalam kaitannya dengan aset bersejarah, baik dari sisi pengakuan, pengukuran, penilaian, maupun penyajian. Artikel ini mencoba menjelaskan masalah-masalah yang berkaitan dengan akuntansi aset bersejarah pada entitas pemerintahan dengan pendekatan studi literatur. Dari hasil studi literatur dapat disimpulkan bahwa entitas pemerintah seharusnya memperlakukan sama antara non-operational heritage assets dengan operational hertitage aset, yaitu diakui sebagai aset tetap dalam laporan keuangan. Namun, jenis non operational heritage assets yang dapat diakui dalam neraca adalah jenis aset tanah dan bangunan bersejarah yang diperoleh pada periode berjalan. Aset bersejarah yang memiliki kos yang dapat diukur secara andal dapat disajikan dalam neraca. Kos yang andal dapat diperoleh dengan mendeteksi dari mana aset bersejarah itu diperoleh. Aset bersejarah harus dapat dinilai dengan metoda yang tepat sehingga menghasilkan informasi yang andal mengenai kos pada aset bersejarah yang disajikan dalam laporan keuangan. Adanya pengakuan aset bersejarah akan mendorong pengelolaan aset bersejarah yang baik oleh entitas pengendali. Kata kunci: Aset bersejarah, pengakuan, pengukuran, penilaian, penyajian
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MENABUNG DI BANK SYARIAH (Studi Kasus Pada Bank Syariah Mandiri Cabang Jember) Qomariah, Nurul
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Abstract

This research is done to know the influence of variable of marketing mix service to the decision making of consumer to save their money in Bank in Jember. The independent variable in this research are the marketing mix that include: product (X1), price (X2), place (X3), promotion (X4)). The dependent variable in this research is the decision making of consumer. Research methode was with regresion analysis. The population was all the consumer that save their money in BSM Jember . The amount of sample was 50 respondent. Research was done by conducted direct observation to the the consumer that save their money in BSM Jember tough questioner. The technique of intake of sample used purposive random sampling. Based on the analysis result, it is obtained that the variable of marketing mix that have direct influence to the decision making of consumer The regresion coeficient of each variables was product (0,192), price (0,235) place (0,528) and promotion (0,242). Key Words : Marketing, product, price, place, promotion, purposive random sampling.
SEBUAH KAJIAN PADA UNDANG-UNDANG INFORMASI DAN TRANSAKSI ELEKTRONIK (UU ITE) Winarno, Wahyu Agus
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Abstract

Information technology gets essential role in trade and national economic growth to render social welfare. It in harmony with aim both of base and intent UU ITE which is “developing commerce and national economics in order to increase people welfare” But, in UU ITE that stills a lot of thing that need especially been added TIs exploit suitability in transactions electronics. There is a few things most overlooks that actually more have is focused deep UU ITE, for example spamming problem, well for email spammingand also personal data sell problem by banking, insurance, virus, worm computer (still implicit at Section 33) specifically for development and its broadcast, and type phising as typo pirates that makes not enjoy electronic commerce process. Keyword: UU ITE, e-commerce, information technology
TERJADIKAH UNDERPRICING HARGA PENAWARAN UMUM PERDANA SAHAM? (Studi atas Harga Penawaran Umum Perdana Saham PT Krakatau Steel) Prasetyo, Whedy
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Abstract

Initial Public Offering PT. Krakatau Steel(KARS) stock prices at government decision for Initial Public Offering determine to price under boundary Rp. 850,00per stock stringindicationinformationconfer underpricing, at matter with three indication. This paper is explane at underpricing phenomenon Initial Public Offering, and Initial Public Offering process to PT. Krakatau Steel, with support for research Rock (1986) and, Ritter and Welch (2002). The process writing objective paper is idea suggest at prices determine per stock principal be based on study at PT. Krakatau SteelInitial Public Offering prices should didn’t based for number calculate, however moment for intangible advantage calculate. Finally this paper to answer the question what the Initial Public Offering underpricing stock prices can be happened? Keywords: Initial Public Offering (IPO), and underpricing.
PENGARUHCORPORATE GOVERNANCE DAN PENGUNGKAPAN SUKARELAPADALIKUIDITAS SAHAM:STUDI EMPIRIS DI BEI Susilowati, Retno Yuni Nur
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Abstract

This research aims to get empirical evidences that there is influence of both corporate governance practices and voluntary disclosure on the firms’ stock liquidity. Samples used in this research are nonfinancial companies listed in the Indonesia Stock Exchange (IDX) that participated in the CGPI (corporate governance perception index) surveys in the periods 2003-2008 performed by IICG (the Indonesian Institute for Corporate Governance). The hypotheses are tested by using multiple regression analysis. The results indicate that corporate governance and voluntary disclosure have positive effects on stock liquidity. It means the better the corporate governance and voluntary disclosure practices, the higher the stock liquidity is. This matter generates conclusion that investors notice corporate governance and voluntary disclosure practices conducted by companies. Keywords: corporate governance, voluntary disclosure, stock liquidity
ANALISIS PENGARUH BIAYA BUNGA, BIAYA KEAGENAN, RISIKO BISNIS,UKURAN PERUSAHAAN, TERHADAP KEBIJAKAN UTANG DAN KEMAMPULABAAN PERUSAHAAN JASA DI BURSA EFEK INDONESIA Yulinartati, Yulinartati
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Abstract

Purpose of this research is to test influence cost of interest, agency cost, business risk, company size to debt directly and indirect of service firm in Indonesian Stock Exchange and test influence of capital sructure influential to profitability of service firm in Indonesian Stock Exchange. This research is including explanatory research explaining the relation of causal between independent variables to variable dependen. Population applied in this research is service firm which listed in Indonesian Stock Exchange (BEI) time line 2006 up to 2008. Data analytical method applied by data normality test and SEM. Result of this research indicates that cost of interest, agency cost, businnes risk and company size influential signifikan to policy of service firm debt in Indonesian Stock Exchange. Cost of interest, agency cost, business risk, company size influential signifikan directly and indirect to profitability of service firm in Indonesian Stock Exchange. Policy of debt influential signifikan to profitability of service firm in Indonesian Stock Exchange. Conclusion from this research is influence cost of interest, agency cost, business risk, company size to policy of debt either directly and also indirect is signifikan at service firm in Indonesian Stock Exchange. Key Word: cost of interest, agency cost, business risk, company size, debt directly and profitability
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Risiko Perbankan terhadap Perekayasaan Laba Kustono, Alwan Sri
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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Abstract

This study was aimed to analyze the influence of firm size, profitability dan company risk towards account manipulationon bankin Indonesia. This study was performed using field research. Data were collected from Indonesian Bank Directories. Sample in this study is 25 banksfrom 2000-2006 and is derived using some criteria. This study used linier regression technique.The result showed that risk of firm influenced income smoothing practices. The findings refused second hypothesis. The study contributed to the literature in that higher risk of bank drive to increase the account manipulation tendency. Key words: income smoothing, firm size, profitability, risk of the firm
Pengaruh Relationship Efforts terhadap Relationship OutcomesPendengar Radio Ratu FM Jember Musmedi, Didik Pudjo
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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Abstract

This study aims to determine: (a) the relationship effort influence directly or indirectly on relationship outcomes, and (b) satisfaction influence on trust. In this research relationship effort model that includes four types of independent variables are communication, personalization, preferential treatment and rewarding. And the dependent variable in this study is the satisfaction and trust of listeners. In this study, the sampling technique is done by accidental sampling with amount of sample as much 88 respondents and methods of data analysis used was path analysis. The result of this research are: (a) communication significantly influence directly on satisfaction and trust of listeners and communication influence the trust through satisfaction of listeners, (b) preferential treatment significantly influence directly on satisfaction and trust of listeners and preferential treatment influence on the trust through satisfaction of listeners, (c) Rewarding significantly influence directly on satisfaction and trust of listeners and rewarding influence trust through satisfaction of listeners, (d) Personalization significant influence directly on satisfaction and trust with listeners and personalization influence trust through satisfaction of listeners and ( e) Satisfaction significant influence on the trust of listeners. Keywords: Relationship Efforts, Relationship Outcomes and Path Analysis

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