Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen最新文献_第7页

Perceived price, eTrust, eSatisfaction, and online repurchase intention: A study of young online consumer behavior 感知价格、eTrust、电子满意度和在线回购意向：对年轻在线消费者行为的研究

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-03-31 DOI: 10.31106/jema.v19i1.11218

Khalikussabir Khalikussabir, Abdul Waris, Budi Wahono

{"title":"Perceived price, eTrust, eSatisfaction, and online repurchase intention: A study of young online consumer behavior","authors":"Khalikussabir Khalikussabir, Abdul Waris, Budi Wahono","doi":"10.31106/jema.v19i1.11218","DOIUrl":"https://doi.org/10.31106/jema.v19i1.11218","url":null,"abstract":"The online marketplace industry in Indonesia is growing rapidly, becoming an important contributor to Indonesia's economy. However, the massive discount price strategy and the dearth of face-to-face interaction in the online marketplace make it harder for any online retailer to build a stronger relationship with their consumers to retain them. Our study offers several contributions and new insights to the marketing literature as few studies have addressed this issue by analyzing it with perceived electronic trust, satisfaction, and repurchase intention into a single framework. This study aims to describe and extend previous studies on the effect of perceived price and trust on repurchase intention by specifically including satisfaction in the middle of associated constructs. This study uses purposive sampling as a sampling technique and a five-point Likert scale survey as a data collection method. A total of 387 valid data were collected and then analyzed by PLS-SEM to test the proposed model. The results of this study strengthen the previous claims that there is a positive partial effect between perceived price, trust, and satisfaction on repurchase intention in the online marketplace. Also, the level of customer satisfaction proved to be a significant construct in forming the association between perceived price, trust, and repurchase intention in the study.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47181341","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}

引用次数: 0

How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model 审计委员会如何调节审计事务所规模、行业专业化和权益资本成本之间的关系?Ohlson和资本资产定价模型的比较

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-03-31 DOI: 10.31106/jema.v19i1.17985

Emayanti Christina Hutabarat, Taufiq Arifin, Afsheen Abrar

{"title":"How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model","authors":"Emayanti Christina Hutabarat, Taufiq Arifin, Afsheen Abrar","doi":"10.31106/jema.v19i1.17985","DOIUrl":"https://doi.org/10.31106/jema.v19i1.17985","url":null,"abstract":"The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable. This study is one of few that compared the accuracy of Ohlson and Capital Asset Pricing Model in explaining the cost of equity capital and the moderation role of the audit committee. A sample of 123 manufacturing firm-year observations was drawn from Indonesian-listed companies for five years period (2016-2020). The results show that while the audit committees significantly moderate the negative relationship between firm size on the cost of equity capital, there is no significant evidence of the moderation role of the audit committee on the relationship between industry specialization and the cost of equity capital using the Capital Asset Pricing Model. On the contrary, the moderation role of the audit committees on the effect of industry specialization toward the cost of equity capital under Ohlson was supported in the study. Further, it found that the Ohlson has a better performance than the Capital Asset Pricing Model in explaining the cost of equity capital as the Ohlson measurement expressed the role of earnings per share which represent a more real rate of return.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49173766","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}

引用次数: 0

Pengaruh Iklim Organisasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan 组织气候和工作满意度对员工绩效的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-31 DOI: 10.30630/jam.v16i2.155

Refli Renaldi, Imamul Khaira

{"title":"Pengaruh Iklim Organisasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan","authors":"Refli Renaldi, Imamul Khaira","doi":"10.30630/jam.v16i2.155","DOIUrl":"https://doi.org/10.30630/jam.v16i2.155","url":null,"abstract":"This study is to examine the influence: between atmosphere of the organization and employees’ satisfaction against the employees’ performance partially or simultaneously. The good atmosphere of the organization became more effective in increasing employees’ work satisfaction; and finally obtain good employees’ performance. This situation cannot be found in this company. This study used descriptive methode. All of employees became sample (36 people). The data was collected by observation, interview and questioner. The data were analyzed by using multiple regression analysis with F-test (simultaneous) and T-test (partial) at the significance level of 95%. The result of the study provides a conclusion as follow: 1. There is a significant influence between organization atmosphere against the employees’ performance in PT. Yuri Cakra Brothers. (2) There is a significant influence between employees’ satisfaction against the employees’ performance in PT. Yuri Cakra Brothers, (3) There is a significant influence between organization atmosphere and employees’ satisfaction altogether against employees’ performance in PT. Yuri Cakra Brothers.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90042510","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}

引用次数: 0

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.140

Rifani Akbar Sulbahri

引用次数: 0

Analisis Kebutuhan Kompetensi Lulusan Akuntansi 会计专业毕业生的能力分析要求

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.151

Anda Dwiharyadi, Novi Asrina, Eka Rosalina

{"title":"Analisis Kebutuhan Kompetensi Lulusan Akuntansi","authors":"Anda Dwiharyadi, Novi Asrina, Eka Rosalina","doi":"10.30630/jam.v16i2.151","DOIUrl":"https://doi.org/10.30630/jam.v16i2.151","url":null,"abstract":"In accordance with the demands of the times in today's digital era resulting in the industry looking for \u0000skilled human resources in their fields. Job seekers are required to have the skills expected by the industry \u0000in order to compete for the expected job positions. For that it is important for job seekers to equip \u0000themselves with skills that are the needs of the industry. Skill improvement needs support from educational \u0000institutions in creating skilled human resources in accordance with the qualifications required by the \u0000industry. This study aims to identify what is needed from an accounting graduate. This research was \u0000conducted with descriptive quantitative method, with content analysis approach. By using the incidental \u0000sampling technique, 705 industrial job vacancies were published on the online job vacancy website for the \u0000period January 2021 to June 2021. This study focuses on accounting work including financial accountants, \u0000auditors, and tax accountants. The results showed that the basic technical skills of accounting (Technical \u0000Skills) which include basic understanding of accounting, mastery of accounting software and Microsoft \u0000office are the skills most needed by the world of work. Meanwhile, the generic skills needed by the industry \u0000are communication skills, which are derived skills from interpersonal skills.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85395096","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}

引用次数: 0

Skill Mismatch yang Dirasakan oleh Alumni Program Studi Diploma IV Akuntansi Politeknik Negeri Padang 巴东大学政治专业文凭研究生院的专业技能

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.144

Annice Azalia, Josephine Sudiman, Ulfi Maryati

{"title":"Skill Mismatch yang Dirasakan oleh Alumni Program Studi Diploma IV Akuntansi Politeknik Negeri Padang","authors":"Annice Azalia, Josephine Sudiman, Ulfi Maryati","doi":"10.30630/jam.v16i2.144","DOIUrl":"https://doi.org/10.30630/jam.v16i2.144","url":null,"abstract":"Many previous studies found that there was dissatisfaction with graduate users with the competencies \u0000possessed by Accounting graduates. Importantly, Accounting graduates must prepare themselves for \u0000various competencies needed in the world of work. This purpose of this study is to examine whether there \u0000is a competency gap faced by the graduates of Accounting Department of the Padang State Polytechnic \u0000while performing their first job. This study uses a quantitative method. Sample selected purposively on the \u0000alumni of D-IV 4 Accounting at the Padang State Polytechnic with 54 respondents that had worked after \u0000graduation. The data analysis technique in this study used the sign test and the Mann-Whitney U test. The \u0000results show that there is a competency gap faced by alumni in the attributes of technical and IT skills \u0000except in presenting financial reports, planning and conducting audits, implementing internal controls, \u0000measuring company performance, using Office, accounting software and social media. There is also no \u0000difference found in competency level between graduates of 2019 and 2020.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81473175","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}

引用次数: 0

Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.116

Dedy Djefris, Eka Rosalina, Rasyidah Rasyidah, Afridian Wirahadi Ahmad, Fauzan Misra

{"title":"Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman","authors":"Dedy Djefris, Eka Rosalina, Rasyidah Rasyidah, Afridian Wirahadi Ahmad, Fauzan Misra","doi":"10.30630/jam.v16i2.116","DOIUrl":"https://doi.org/10.30630/jam.v16i2.116","url":null,"abstract":"In general, regional financial management goes through the following stages: budget preparation, activity implementation and financial accountability or financial report preparation. Based on the above, Permendagri No. 21 of 2011 concerning Guidelines for Regional Financial Management, states the need for Standard Expenditure Analysis (ASB) as a main research tool in conducting performance-based budgeting. Expenditure Standard Analysis (ASB) is an assessment of the fairness of the costs and workloads used to carry out an activity at each Regional Apparatus Organization (OPD). This study aims to determine the reasonableness of spending in carrying out an activity so as to minimize unclear expenses that cause budget inefficiency. This research was conducted at the Regional Government of Padang Pariaman Regency, West Sumatra. The stages of preparing this Standard Expenditure Analysis (ASB) are to input data and group similar data, determine the Cost Driver, create regression equations, determine the average, upper and lower limits, and analyze the fairness of costs and workloads of the ASB model. has been compiled. The preparation of a Standard Expenditure Analysis (ASB) at the District Government of Padang Pariaman which is discussed in this is for the types of training activities for personnel and training for the community.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86220976","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}

引用次数: 1

Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan 大学会计课程内容及其与毕业生资格标准相符的内容

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.146

Tasniem Fauzia, Zalida Afni, Elfitri Santi

{"title":"Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan","authors":"Tasniem Fauzia, Zalida Afni, Elfitri Santi","doi":"10.30630/jam.v16i2.146","DOIUrl":"https://doi.org/10.30630/jam.v16i2.146","url":null,"abstract":"Changing trends in business and finance have an impact on accounting learning and curriculum. This study \u0000aims to see how the college accounting curriculum produces competent graduates and their conformity \u0000with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting \u0000profession and the competencies expected by users (employers). This study uses a mix-method with a \u0000sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study \u0000show that colleges provide graduates with competencies in accounting, business, general competencies and \u0000other competencies that can support graduates' careers. The compatibility between graduates \u0000competencies based on the college accounting curriculum and the IQF competency standards has been \u0000appropriate, while the compatibility between graduates competencies with the professional organizations \u0000competency and user expectations competency has not been appropriate. In their curriculum, some college \u0000have included courses related to digital technology. We hoped there will be further harmonization and \u0000adjustment between the accounting curriculum and graduate competency standards to improve graduates \u0000work ability.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79496474","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}

引用次数: 1

Efek Moderasi Pelaporan Berkerlanjutan dalam Pengaruh Praktik Penghindaran Pajak Terhadap Nilai Perusahaan 持续报道的温和影响是对企业价值逃税实践的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.160

Jecky, M. Suparman

{"title":"Efek Moderasi Pelaporan Berkerlanjutan dalam Pengaruh Praktik Penghindaran Pajak Terhadap Nilai Perusahaan","authors":"Jecky, M. Suparman","doi":"10.30630/jam.v16i2.160","DOIUrl":"https://doi.org/10.30630/jam.v16i2.160","url":null,"abstract":"Researches on tax avoidance practices and firm value are still inconclusive. Therefore, this study examined whether sustainability reporting moderates the effects of tax avoidance on firm value. Tax avoidance is measured by pull effective tax rates (PETR) and cash effective tax rate (CETR). PETR is a measurement of the value of income that is taxed, while CETR is a measurement of taxes that are actually paid. The study used secondary data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypotheses testing using panel regression method. Based on the examination of 1,374 observations, it was found that only 12.7% of the sample prepared sustainability report. It shows that sustainability reporting is still not mandatory for many public companies in Indonesia. According to the hypotheses test, tax avoidance (PETR or CETR) does not affect firm value. Sustainability reporting has a negative moderating effect but not significantly. On the other hand, firm value is significantly influenced by several control variables, including size, profitability, leverage, and age of the firm. These findings complement the literature on the role of sustainability reporting publications in determining firm value in relation to tax avoidance practices. Furthermore, this study is expected to increase the motivation of Indonesian listed companies to produce sustainability reports.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84737434","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}

引用次数: 3

Kecenderungan Kecurangan (Fraud) yang Dipersepsikan Melalui Keadilan Organisasi dan Peran Sistem Pengendalian Intern 通过组织正义和内部控制系统渗透的欺诈倾向

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.148

Lisa Amelia Herman, Syafira Ramadhea Jr

{"title":"Kecenderungan Kecurangan (Fraud) yang Dipersepsikan Melalui Keadilan Organisasi dan Peran Sistem Pengendalian Intern","authors":"Lisa Amelia Herman, Syafira Ramadhea Jr","doi":"10.30630/jam.v16i2.148","DOIUrl":"https://doi.org/10.30630/jam.v16i2.148","url":null,"abstract":"Public trust is the main capital of the banking business in carrying out its function of collecting and distributing public funds. Bank management must make efforts to maintain and maintain this trust in order to gain sympathy from prospective customers, such as obeying existing regulations and not making mistakes that cause irregularities and fraud. Fraud can be carried out by internal or external parties. One of the motivations for someone to commit fraud is a sense of justice. An individual who feels that he is being treated unfairly tends to act against the goals of the organization. In addition, the ineffectiveness of the internal control system allows opportunities to commit fraud that will have a negative impact on the company. This study aims to determine the effect of organizational justice and the role of the internal control system on fraud. Respondents as many as 164 employees of the main branch office of a government bank in the city of Padang were used as samples. The method that will be applied to analyze the data is multiple linear regression analysis with SPSS v.25 program. The results show that organizational justice and the role of the internal control system affect organizational fraud. This research can have implications for organizations to provide behavioral justice for each employee so that employee intentions to commit fraud can be avoided.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84529579","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}

引用次数: 0