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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) with registered number p-ISSN 1693-7864 and e-ISSN 2597-4017, is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual frame and ideas or research related business in general.
Articles
29
Articles
The Truth Behind The Decision of Consumers in Buying Counterfeit Cosmetics Product: A Qualitative Phenomenological Research

Sari, Risca Kurnia, Soediro, Achmad, Rochman, Fatchur

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

Research conducted is a type of qualitative phenomenological research that reveal and understand the meaning behind the phenomenon of the actions of individuals who perform various actions on the basis of their own perceptions as well as aspects of the background of the action. The number of informants in this study are six people. Sampling method of this study used purposive sampling with snowball sampling method. The findings shows that well recognized or reputable brand considered to be one of the reasons consumers choose to buy stimulation of brand POND’S. Marketing stimuli such as advertising on television, the product that suits consumer needs in affordable price can stimulate consumers buying decision. Low price of POND’S counterfeit product is the main considerations in encouraging buying decision. High consumer loyalty toward original POND’S brand made them decide to buy counterfeit POND’S without considering the authenticity and its side effect on consumer health. Reference groups that dominate consumer minds in buying the counterfeit POND’S product are workmate and store employees where the product is sold. Motivation in seeking new products and the high level of trust toward Unilever brand (POND’S) encourages consumers to buy counterfeit POND’S. Private sources (office colleagues) and commercial (TV advertisement) considered as main information sources for a consumer in buying POND’S and counterfeit POND’S counterfeit.

The Relationship of Perceived Value, Perceived Risk, and Level of Trust Towards Green Products of Fast Moving Consumer Goods Purchase Intention

Zulfikar, Rizka, Mayvita, Prihatini Ade

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

This study aims to investigate how the relation between the perceived value, perceived risk, level of trust and toward green products purchase intention. This study is a survey research using questionnaires as an instrument. Population and sample used in this study is the community of Banjarmasin and taken as many as 150 respondents using non-purposive sampling method. The study found that Banjarmasin’s public tends to be more considered in its functional value indicators than other indicators such as social value, emotional value, and economic value. They also tend to be more considered at time risk indicators than other indicators such as the risk of physical and psychological risks. Banjarmasin’s public tends to be more considered toward its benefits indicators than other indicators such as trust in the object, and trust in attributes. Perceived value and perceived risk affect the level of public confidence but have no effect to the public purchase intention towards green products. The level of trust significantly influences the purchase intention towards green products. The relationship between the public purchase intention towards green products with the perceived value and perceived risk tends to be indirect and moderated by variable levels of trust.

The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus

Subadriyah, Subadriyah, Aliyah, Siti

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the countrys income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovins formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.

Social Commerce Adoption in SME’s

Zamrudi, Zakky, Wicaksono, Teguh

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

Small and medium enterprises (SME’s) has gradually become an economic backbone for several developing country including Indonesia. In several studies, it was assumed that SMEs was a sign of self-sufficiency concept. In the economic strike, SMEs could sustain the price of several staple goods that are related to society livelihoods such as food and attire. South Kalimantan Province was well known for its authentic fabric namely sasirangan produced by local SMEs spread all around the area. SMEs are nowadays are inseparable from IT particularly that related to social media to promote their product. The use of IT infrastructure and platform were usually centered in the large city mainly in the capital of province such as Banjarmasin. As an alternative, the use of social media could be employed to empower SMEs at county area. This study was aimed to understand the attitude of county area SMEs on the use of social media for commerce purposes. The sample involved in this study was 45 Sasirangan SME’s on 5 off-capital counties at South Kalimantan Province. These works use PLS-SEM due to the nature of research was explore the interaction amongst the variable (exploratory factor analysis). The finding shows that in general, SMEs entrepreneur has a great willingness to use their social media for commerce purposes. A further discussion of research finding and research limitation will be further discussed in the end of paper.

Developing Sustainable Corporate Social Responsibility Based on Islamic Perspective

Askandar, Noor Shodiq, Junaidi, Junaidi, Machfudz, Masyhuri

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

Corporate social responsibility (CSR) issues are constantly evolving nowadays since social and ethical issues have received public attention and high regulatory pressure regarding this issue. Malang Regency has implemented the CSR since long time ago. Every company in Malang Regency has obligated to implement CSR program. The potential of CSR in Malang Regency itself is very big when viewed from the total number of companies that reaches 1,350 companies both in small and large scale. There are also 76 sugar factories in Indonesia and most of them are located in East Java, including Kebon agung which located in Malang Regency. This study can be classified as narrative qualitative research with Kebon Agung as a research objective. This study used formal interviews, and participant observation as data collected method. This study concluded that Economic motives considered as the most appealing CSR program from both the company and the CSR target group perspective. Economic development is impossible without a good education. Education is indispensable to economic development. The financial business incentives of CSR program should follow by providing good education, training, and mentoring in purpose to achieve its effectiveness. To get the better knowledge, the education, training, and mentoring program should collaborate with the regulator, academicians, and professional.

Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It

Adhikara, Nur Diana

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.

Is It True That Transformational Leadership Style Can Shape Employees Motivation and Performance?

Hadi, Hafid Kholidi

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

Today the world is experiencing very rapid progress in all aspects of life. Along with these advances, strong human resources with good the quality are increasingly needed to face the rapid and continuous change. Limited Liability Company (Perseroan Terbatas/PT) is a profit-oriented business entity. PT. Berau Karya Indah is a new PT in raw material processing industry which is trying to develop production in the manufacturing sector. This study aims to discuss and analyze the influence of transformational leadership style on employees performance and motivation in PT. Berau Karya Indah Surabaya. The population used in this study is all 340 employees of the company. Sample size in this study included 172 respondents who were selected using random sampling technique. The result of this research indicates that transformational leadership style has a significant influence on employee performance and transformational leadership has a significant impact on employees work motivation.

FINANCIAL MARKET INTEGRATION IN ASIA: EVIDENCE FROM STOCK AND BOND MARKET

Fauziah, Fauziah

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 01 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

Financial integration especially in Asian financial market has been a defining feature of the world economy and has become a central issue in international finance for the past decades. However, there is limited empirical studies on the integration of Asian bond market. Therefore, this study aims to examine the financial market integration in Asia (Stock and Bond Market). The sample of this study is the major of Asian financial markets including Japan, China, Hong Kong, Singapore and South Korea during January 2009 – December 2016. Correlation, co-integration and causality tests used in this study to investigate the financial markets integrations. This study shows that both stock and bond returns are co-integrated and indicate as a common stochastic trends. Stock market integration appears to be much stronger compared to the less developed. This result is very important for investors to assess potential gains from portfolio diversification, and for a financial policymaker to manage market policies effectively and handle contagion risks that might be caused by international shock transmissions.

THE ROLE OF EMPLOYEE MOTIVATION ON THE RELATIONSHIP BETWEEN HRM PRACTICES AND SERVICE QUALITY IN HEALTHCARE ORGANIZATION

Sasongko, Totok

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 01 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

The human resources management in the healthcare institution is essential to enable the delivery of efficient and effective medical services. This study conducted to investigate how HRM practices  can enhance service quality and proposes an integrated framework in which perceived HRM practices are related to employee commitment, which in turn related to perceived service quality performance. Five HRM practices was selected. A questionnaire was constructed. The quantitative methodology was applied to collect and analyze data. Data was collected from 270 employees (including nurse and doctor) and bottom manager in  Dr. Radjiman Wediodiningrat in Indonesia. The result shows that the selected HRM practices all significantly and meaningfully can predicted the employee motivation, in which feedback and recogniton was the most effective practices. The result also shows that employee motivation is an effective predictor of service quality performance. Lastly, employee motivation has a role as mediator effect toward the relationship between HRM practice and service quality. This research suggests that HRM departement need to chooses human resources management practices properly that can increase employe motivation and their service quality performances.

THE DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM BASED ON EXCEL IN HELPING CV. LADI COLLECTION PREPARING THEIR FINANCIAL STATEMENT

Wulanditya, Putri, Aprillianita, Riski

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 01 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

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Abstract

Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field observation, interview, and documentation. Data analysis technique used is qualitative descriptive. From study result in CV. Ladi Collection, there are 2 types of business namely screen printing and school badge production. Accounting recording has been done but only limited to Accounts Receivable Bookkeeping. Many of cash receipts transactions from cash sales are derived from screen printing orders and expenditures were not stored and recorded. Solution on production costs calculation for CV. Ladi Collection is using job order costing for screen printing service and job product costing for badge production. This research also produces Excel design For Accounting (EFA), which consists of 7 sheets of the navigation sheet, beginning balance, journal, ledger, income statement, financial position statement, and depreciation.