Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen最新文献

{"title":"Entrepreneur’s perceived risk and risk-taking behavior in the small-sized creative businesses of tourism sector during COVID-19 pandemic","authors":"I. Agustina, Mohd Na’eim Bin Ajis, H. Pradesa","doi":"10.31106/jema.v18i2.12563","DOIUrl":"https://doi.org/10.31106/jema.v18i2.12563","url":null,"abstract":"The small-sized creative business in the tourism sector has been suffering risks of bankruptcy since the outbreak of coronavirus disease (COVID-19). Drawing on the basic theory of reasoned action, this study aims to investigate entrepreneur risk perceptions affect their risk-taking behavior. This study only focuses on the determinants of risk-taking, with regards to the perspective from an entrepreneurial lens in perceiving business, product, and profit risk during the COVID-19 pandemic. A quantitative approach using a structured questionnaire survey was utilized to attain the study objective. The dataset consists of 177 valid responses by the owner of the small-sized creative business of Indonesia’s tourism sector (mainly in handicraft and fashion categories). Correlation analysis and partial least square (PLS) modeling were employed to examine the causal relationship between constructs. Our empirical findings revealed that while entrepreneurs' perceived risk on business and product aspects was the most significant aspect that could affect their risk-taking behavior, entrepreneurs' perceived risk on profit aspects have an insignificant influence on their risk-taking behavior. It implies that the higher the level of business and product insecurity perceptions (as long as it can generate profitability and ensure business sustainability), the higher the level of risk-taking of entrepreneurs.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48624196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Upaya Peningkatan Efisiensi Proses Produksi Mesin Tenun Air Jet Loom Toyota 600","authors":"V. S. P. Rumiyati, Hefni Rosyadi, Khanifatul Muslikhah","doi":"10.59432/jute.v4i1.11","DOIUrl":"https://doi.org/10.59432/jute.v4i1.11","url":null,"abstract":"Pembuatan kain tenun dilakukan melalui beberapa tahapan proses dan menggunakan berbagai jenis mesin, salah satunya adalah proses pembuatan kain tenun dengan menggunakan mesin tenun Air Jet Loom Toyota 600 yang dimiliki oleh PC GKBI Medari. Mesin tenun Air Jet Loom adalah jenis mesin tenun tanpa teropong (Shuttleless loom) yang menggunakan udara sebagai penyisipan atau peluncuran benang pakan. Produksi PC GKBI berupa greige berbahan rayon dan cotton dengan efisiensi produksi sebesar 66,63 % yang belum mencapai target yang ditetapkan yaitu 80 %, disebabkan karena adanya masalah di proses sizing namun baru diketahui pada saat proses produksi di mesin loom. Berdasarkan hasil penelitian diketahui bahwa penyebab kendala yang tertinggi sebesar 32,1 % disebabkan masalah pinggiran beam jepit saat proses produksi di mesin loom. Upaya meningkatkan efisiensi dilakukan dengan melakukan analisis masalah dmenggunakan diagram fishbone. Faktor yang menyebabkan terjadinya kasus pinggiran beam jepit adalah kecepatan (speed) pada awal gulungan tidak sesuai dengan standard kecepatan yang ditetapkan yaitu speed awal gulungan 0 sampai 100 yard speed 5 sampai 6 yard/menit, satu piece ke atas speed 15 -25 yard/menit, press roll tidak rata dan dudukan press roll tidak lurus, penataan sisir ekspansi yang tidak lurus atau terlalu mepet flange atau jauh dari batas flange beam serta penataan kain lapis yang tidak baik menyebabkan gulungan benang menjadi tidak rata. Beberapa langkah perbaikan telah dilakukan untuk menangani permasalahan pinggiran beam jepit dan perbaikan yang dilakukan dapat menaikan efisiensi proses produksi pada mesin tenun Air Jet Loom Toyota 600 sebesar 9,80 % dibandingkan sebelum perbaikan yaitu dari 66,63 % menjadi 76,43 %. \u0000The manufacture of woven fabrics is carried out through several process stages and using various types of machines, one of which is the process of making woven fabrics using the Toyota 600 Air Jet Loom loom owned by PC GKBI Medari. Air Jet Loom weaving machine is a type of weaving machine without binoculars (Shuttleless loom) that uses air as the insertion or launch of the weft yarn. PC GKBI production in the form of greige made of rayon and cotton with a production efficiency of 66.63% which has not reached the set target of 80%, due to problems in the sizing process but only discovered during the production process on the loom machine. Based on the results of the study, it is known that the cause of the highest obstacle at 32.1% is due to the problem of the edge of the clamping beam during the production process on the loom machine. Efforts to improve efficiency are carried out by analyzing the problem using a fishbone diagram. The factor that causes the case of the edge of the clamped beam is the speed (speed) at the beginning of the roll that is not in accordance with the established speed standard, namely the initial speed of the roll 0 to 100 yards, speed 5 to 6 yards/minute, one piece and above speed 15 -25 yards/minute , unev","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73623647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penanganan Putus Benang Tinggi pada Proses Warping di PT KSM","authors":"A. Putranto","doi":"10.59432/jute.v4i1.12","DOIUrl":"https://doi.org/10.59432/jute.v4i1.12","url":null,"abstract":"Dalam proses warping di PT Kusuma Sandang Mekarjaya (KSM), ditemukan masalah yang cukup dominan yaitu putus benang tinggi saat proses penarikan dari creel ke beam warping. Tujuan dari poses warping adalah untuk memindahkan gulungan dari cones pada creel ke beam warping secara sejajar kemudian di proses ke proses sizing. Putus benang tinggi disebabkan oleh beberapa faktor, dengan faktor dominan yaitu yaitu spieser lepas (93x). Setelah proses perbaikan melalui analisis diagram fishbone, maka jumlah putus benang tinggi tersebut dapat berkurang jumlahnya (21x). Tingkat warping breaknya turun dari 11,4 menjadi 7,7.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80920698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Teori World System dan Pemenuhan Tenaga Kerja Kompeten","authors":"Abdillah Benteng, dan Amar, Kata Kunci, Teori, Word Sistem, Komunikasi Pembangunan, Kompetensi Tenaga, Kerja","doi":"10.59432/jute.v4i1.13","DOIUrl":"https://doi.org/10.59432/jute.v4i1.13","url":null,"abstract":"Artikel ini berjudul “Teori World System dan Pemenuhan Tenaga Kerja Kompeten”. Dengan menggunakan studi pustaka, penulis mencoba untuk mendeskripsikan bagaimana peran komunikasi dalam pembangunan berkaitan dengan arah perubahan, dimana teori-teori komunikasi dan pembangunan erat sekali hubungannya. Teori pembangunan mengalami perkembangan yang sangat pesat. Teori ini membagi dunia secara geografis menjadi tiga kelompok, yaitu 1) Kategori Inti (Kelompok Pusat), 2) Semi Periperi (Kelompok Antara) 3) Periperi (Kelompok Pinggiran). Indonesia pada awalnya masuk ke dalam kelompok Periperi tetapi dalam beberapa dekade belakangan ini Indonesia sudah masuk ke dalam Semi Periperi disebabkan oleh pertumbuhan ekonomi berbasis pada ekspor industri, ekspor minyak, dan statusnya sebagai negara dengan populasi terbesar keempat di dunia. Penekanan pada teori ini adalah, negara-negara di dunia bisa naik dan juga bisa turun kelas. Salah satu komponen penggerak ekonomi yang paling berpengaruh pada suatu negara adalah tenaga kerja. Pasar bebas yang diterapkan menuntut setiap negara di Asean berlomba-lomba dalam bidang perdagangan maupun tenaga kerja. Terkait dengan Tenaga Kerja Asing yang akan bekerja di Indonesia, terutama setelah dimulainya MEA, persaingan dalam dunia kerja sungguh terasa. Banyak orang asing berdatangan ke Indonesia untuk mencari pekerjaan. Tenaga kerja harus diberi informasi (melalui media personal dan non personal), dimotivasi oleh penyuluh (agen pembaharu) untuk dapat menerima ide, pengetahuan dan teknologi baru sehingga berani memutuskan masa depannya. Dalam melaksanakan berbagai program dan kebijakan pembangunan dibidang ketenagakerjaan, pemerintah perlu mengoptimalkan peran komunikasi antar berbagai pihak (pemerintah, sektor industri, lembaga pendidikan kompetensi, media massa dan masyarakat secara luas) agar tercipta suatu sinergisme dan keselarasan melalui pendekatan teori komunikasi konvergensi. \u0000This article is entitled “The Theory of the World System and the Fulfillment of a Competent Workforce”. By using literature study, the author tries to describe how the role of communication in development is related to the direction of change, where communication and development theories are closely related. The theory of development has developed very rapidly. This theory divides the world geographically into three groups, namely 1) Core Category (Central Group), 2) Semi Peripheral (Intermediate Group) 3) Periphery (peripheral group). Indonesia was originally included in the Periphery group but in recent decades Indonesia has entered the Semi Periperi group due to economic growth based on industrial exports, oil exports, and its status as the fourth most populous country in the world. The emphasis on this theory is, countries in the world can go up and down class. One of the most influential components of the economy in a country is labor. The applied free market requires every ASEAN country to compete in the fields of trade and labor. Regarding ","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77142973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Line Balancing pada Proses Produksi Style Order Long Pants","authors":"S. Sugiyarto, Bambang Yulianto, Silvia Septi Mirnawati","doi":"10.59432/jute.v4i1.1","DOIUrl":"https://doi.org/10.59432/jute.v4i1.1","url":null,"abstract":"Line balancing is an assignment of a number of jobs into interconnected work stations in one production line. PT PB Tbk. is a company engaged in garment industry  producing apparel. One of the  products is long pants, there are 137 work elements which are divided into 4 work stations, where each work element consists of 1 operator. During production process, unbalance workload problems often occur such as a lot of idle time for some operatorsand overload for other operators. Based on this issue, it is necessary to recalculate the number of work stations and distribute the workload to avoid excessive idle time so that work can be more effective and efficient. One way to overcome this problem is applying line balancing method, with the aim that implementation of this line  balancing method may  achieve  optimal results and each work station works effectively and has maximum work efficiency. The results of this study showed that there were additional work stations from 4 to 57, however there were adjustments to the workload. \u0000Keywords: line balancing, work station, bottleneck, work elements, efficiency","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86258482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kondisi Wire Top Flat pada Mesin Carding Meikin terhadap Jumlah Neps dan Ketidakrataan Sliver","authors":"Hamdan S. Bintang, Fajar Pitarsi Dharma, Dwi Wahyu Hidayat","doi":"10.59432/jute.v4i1.9","DOIUrl":"https://doi.org/10.59432/jute.v4i1.9","url":null,"abstract":"Berdasarkan pengamatan teknis melalui diagram fishbone terdapat beberapa faktor yang menyebabkan tumpulnya wire top flat. Solusi yang dilakukan untuk menyelesaikan kasus ini adalah penyelesaian teknis dengan cara melakukan penggrindaan terhadap wire top flat sehingga kondisi wire kembali tajam dan kualitas sliver yang dihasilkan meningkat. Penggrindaan sendiri bertujuan untuk mempertajam kembali wire yang telah tumpul. Akan tetapi, apabila wire mengalami over grinding atau penggrindaan berlebih akan menyebabkan wire menjadi melengkung. Wire yang melengkung dapat menyebabkan serat-serat tersangkut pada wire yang melengkung tersebut. \u0000Based on the technical assessment through the fishbone diagram, there are several factors that cause the bluntness of the wire top flat. The solution takes to solve this case is a technical solution by grinding the top Flat wire so that the wire condition becomes sharp again and the resulting sliver quality increases. Grinding itself aims to sharpen the wire that has been blunt. However, if the wire is over-grinding or over-grinding it will cause the wire to warp. Curved wire can cause the fibers to get caught in the curved wire.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75132291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh CAR, ROA, BOPO, dan NIM Terhadap Pertumbuhan Laba pada Bank BUMN","authors":"Fitra Syafaat","doi":"10.30630/jam.v16i1.134","DOIUrl":"https://doi.org/10.30630/jam.v16i1.134","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan perbankan. Rasio keuangan yang digunakan adalah Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional Pendapatan Operasional (BOPO), dan Net Interest Margin (NIM) terhadap pertumbuhan laba Bank BUMN. Periode penelitian adalah tahun 2011 hingga 2020, menggunakan data sekunder yang diperoleh dari laporan tahunan (annual report). Pengolahan data menggunakan SPSS versi 25, dengan pengujian regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, variabel CAR, ROA, BOPO, dan NIM tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba Bank BUMN. Sementara pengujian secara simultan, variabel independen berpengaruh terhadap pertumbuhan laba Bank BUMN. Pertumbuhan laba pada Bank BUMN periode 2011-2020 dipengaruhi oleh variabel CAR, ROA, BOPO, dan NIM sebesar 23,8%. Sedangkan sisanya sebesar 76,2% dijelaskan oleh variabel lain di luar model penelitian ini.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89815007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Non Keuangan Pada Perum Bulog Sub Divre Semarang","authors":"Adela Rahma Putri, S. Wulandari","doi":"10.30630/jam.v16i1.133","DOIUrl":"https://doi.org/10.30630/jam.v16i1.133","url":null,"abstract":"Non-financial performance is performance that shows a growth company. Companies can find out the success rate of their company by using non-financial performance analysis. The purpose of this study is to examine whether there is an influence between transparancy, accountability, responsibility, independency and fairness on the company’s non-financial performance. The method used is non-probability sampling with purposive sampling method and obtained through a questionnaire with a number of respondents as many as 40. Based on the results of hypothesis testing, it shows that the hypothesis of transparancy and accountability has no significant effect on non-financial performance, while the hypothesis of responsibility, independency and fairness have a positive and significant effect on non-financial performance. \u0000Keywords: Non-financial performance, Transparancy, Accountability, Responsibility, Independency, Fairness","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91118010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag (ARL) dengan Kualitas Audit sebagai Variabel Intervening","authors":"Audy Nur Affifah, Endah Susilowati","doi":"10.30630/jam.v16i1.135","DOIUrl":"https://doi.org/10.30630/jam.v16i1.135","url":null,"abstract":"ABSTRAK \u0000Penelitian ini bertujuan untuk menguji pengaruh audit tenure dan ukuran kap terhadap Audit Report Lag (ARL)  dengan kualitas audit sebagai variabel intervening. Sampel penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Data dikumpulkan dengan metode purposive sampling. Metode pengujian dilakukan dengan partial least square yang diolah dengan Smart PLS for Windows Versi 3.0. Berdasarkan hasil pengujian disimpulkan bahwa audit tenure berpengaruh negatif signifikan terhadap Audit Report Lag (ARL)  dan berpengaruh positif tidak signifikan terhadap kualitas audit. Ukuran KAP berpengaruh positif signifikan terhadap Audit  Report Lag (ARL)  dan berpengaruh negatif tidak signifikan terhadap kualitas audit. Variabel kualitas audit berpengaruh positif signifikan terhadap Audit Report Lag (ARL)  . Variabel audit tenure berpengaruh positif tidak signifikan terhadap Audit Report Lag (ARL)  melalui kualitas audit sebagai variabel intervening dan variabel ukuran KAP berpengaruh negatif tidak signifikan terhadap Audit Report Lag (ARL)  melalui  kualitas audit sebagai variabel intervening. \u0000  \u0000  \u0000  \u0000 ","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87738089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia","authors":"Amanda Oktariyani, Y. Rachmawati","doi":"10.30630/jam.v16i1.130","DOIUrl":"https://doi.org/10.30630/jam.v16i1.130","url":null,"abstract":"This  paper  investigates  the  effect  of  profitability, leverage, environmental  performance  and gender  diversity  on  the  quality  of  environmental  disclosure  by  analyzing  annual  report  of  mining  companies  listed  on  Indonesia  Stock  Exchange  during  2017 - 2019. Based  on  the  purposive  sampling  method, 25  mining  companies  were  selected. This  study  used  panel  data  regression  as  the  data  analysis  method. The  result  showed  that  profitability, leverage  and  gender  diversity  has  not  significant  effect  on  quality  of environmental  disclosure, while  environmental  performance  has  positive  and  significant  effect  on  quality  of  environmental  disclosure. Thus, companies  that  has  ISO 14001  certification  tend  to  disclose  information  related to  their responsibility  to  the  environment more  detail  in  annual  reports.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75001222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}