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Jurnal

Jurnal Ekonomi Akuntansi dan Manajemen

ISSN 1412-5366 · Universitas Jember · 166 artikel di indeks

  1. Artikel Jurnal

    Pengaruh Struktur Modal, Likuiditas, Aktivitas, Ukuran Perusahaan terhadap Kesulitan Keuangan

    Wihandaru Sotya Pamungkas; Alien Akmalia; Silvia Dian Rizki Saputri

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    This study aims to find empirical evidence of the effect of capital structure, liquidity, activity, and company size on financial distress (KK). The sample used is companies listed on the Indonesia Stock Exchange (IDX) engaged in the consumer goods sector in 2016-2020. The sampling technique uses…

  2. Artikel Jurnal

    Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok

    Ahmad Sholihin; Siti Nuryanah

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    This study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview. Data is obtained from the tax court decision on the…

  3. Artikel Jurnal

    Kajian Potensi Wisata di Wilayah Pesisir Bulak Surabaya

    Margaretha Ardhanari; Visi Saujaningati Kristyanto; Gratianus Edwi Nugrohadi

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    Surabaya is a coastal city with high economic and tourism potential. Three main things that have been done by the city government (physical development, sustainable development programs, and economic strengthening) need to be noted, for example, the non-optimal management of the tourism potential…

  4. Artikel Jurnal

    Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi

    Januar Eky Pambudi; Hendra Galuh Febrianto; Solikhatun Annisa dkk.

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    The focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The…

  5. Artikel Jurnal

    Pengaruh Work From Home terhadap Job Satisfaction yang Dimediasi Work Life Balance dan Dampaknya terhadap Employee Performance Industri Perbankan di Jakarta

    Siti Wahyuni; Justine Tanuwijaya; Aisyah Gayatri dkk.

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    This study aimed to analyze the effect of work from home on job satisfaction mediated by work life balance and its impact on employee performance in the banking industry in Jakarta with the variables work from home, job satisfaction, and organizational identification as independent variables and…

  6. Artikel Jurnal

    Pengaruh Kebijakan Utang dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi

    Tasiman Tasiman; Reskino Reskino

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    This research examines business profitability and debt policy as well as sales growth, using dividend policy as a moderator. All employees of the business are studied. By using dividend policy as a moderator, this research explores how debt policy and sales growth affect company profitability. The…

  7. Artikel Jurnal

    Peran Kualitas Laba Terhadap Nilai Perusahaan: Komisaris Independen dan Kualitas Audit sebagai Variabel Pemoderasi

    Pauline Arum Diana; Imang Dapit Pamungkas

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    The company aspires to generate profits so that the firm value becomes high and shareholders can experience prosperity. In achieving this goal, investors typically rely on experienced individuals, such as a commissioner. Investors also tend to trust companies audited by the KAP. This research aims…

  8. Artikel Jurnal

    Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas

    Ziral Raditya Aziz; Masiyah Kholmi

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 23 No. 1 · 2024 · Indonesia · DOAJ

    This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on Profitability. The object of this research is the mining sub-sector energy sector companies listed on the IDX in 2019-2021 with certain criteria. The sampling method in this study was purposive sampling…

  9. Artikel Jurnal

    Pengungkapan Sustainability Report dan Firm Value

    I Wayan Kartana; Desi Tri Ira Santi; I Made Wianto Putra dkk.

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 22 No. 2 · 2023 · Indonesia · DOAJ

    The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment…

  10. Artikel Jurnal

    Why Competitive Intelligence Fail: Interrogating the Correlates of CI Failure in the Nigerian Brewery Industry

    Ngboawaji Daniel Nte; Kenneth Nduka Omede; Shad Ahmad Khan

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 22 No. 2 · 2023 · Indonesia · DOAJ

    Globally, as businesses grapple with uncertainties and challenges of growth and expansion, competitive intelligence failure has remained an obvious reality. This work therefore attempts to evaluate the intervening variables underlying the menace of competitive intelligence failure in the business…

  11. Artikel Jurnal

    Optimalisasi Rute untuk Meminimalkan Biaya Pengangkutan Sampah di Kota Jember menggunakan Metode Saving Matrix oleh Dinas Lingkungan Hidup Kabupaten Jember

    Eka Bambang Gusminto; Rila Putri Lesmana

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 22 No. 2 · 2023 · Indonesia · DOAJ

    This study aims to analyze the determination of the distance and route for the implementation of waste transportation by the Environmental Service of Jember Regency. This research was conducted in 3 administrative sub-districts, namely Kaliwates, Patrang, and Sumbersari sub-districts using the…

  12. Artikel Jurnal

    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 · Indonesia · DOAJ

    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…

  13. Artikel Jurnal

    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 · Indonesia · DOAJ

    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…

  14. Artikel Jurnal

    Strategi Diversifikasi dan Kinerja Perbankan: Good Corporate Governance sebagai Pemoderasi

    Nathania Sandra; Dyna Rachmawati

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 22 No. 1 · 2023 · Indonesia · DOAJ

    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…

  15. Artikel Jurnal

    Pengaruh Kualitas Pelayanan Islam terhadap Loyalitas Pelanggan dengan Mediasi Kesenangan Pelanggan pada Penginapan Syariah di Mojokerto

    Fachreza Eka Kurnia; Achsania Hendratmi; Saiful Anam dkk.

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 22 No. 2 · 2023 · Indonesia · DOAJ

    This study's objective is to investigate the relationship between the quality of sharia-compliant customer service and the degree of customer loyalty, with the satisfaction of customers serving as a moderating variable. The participants in this study were customers who had previously utilised the…

  16. Artikel Jurnal

    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 · Indonesia · DOAJ

    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…

  17. Artikel Jurnal

    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 · Indonesia · DOAJ

    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…

  18. Artikel Jurnal

    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 · Indonesia · DOAJ

    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…

  19. Artikel Jurnal

    Religiusitas Pembelian Impulsif dan Stimulus Eksternal Generasi Z dalam Pembelian Online: Studi Kasus Mahasiswa Universitas Jember

    N. Ari Subagio; Moch. Shulthoni; Regina Niken Wilantari dkk.

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 22 No. 1 · 2023 · Indonesia · DOAJ

    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…

  20. Artikel Jurnal

    Analisis Implementasi Penyusunan Laporan Keuangan pada Persediaan di Koperasi Druju Kabupaten Malang

    Ahmad 'Azam 'Ulwan; Yuliati Yuliati

    Jurnal Ekonomi Akuntansi dan Manajemen, Vol. 22 No. 2 · 2023 · Indonesia · DOAJ

    Cooperatives are a type of enterprise that can increase a nation's economy and lessen poverty. Equity is where the cooperative gets its money, therefore if stock is running well, the financial reports will be accurate. However, this is frequently overlooked, leading to issues with accounting…