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JEMAP: Jurnal Ekonomi Manajemen, Akuntansi dan Perpajakan
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Articles 40 Documents
LITERASI KEUANGAN DAN KEPUTUSAN UNTUK BERKONSULTASI DENGAN PROFESIONAL Purnamasari, Shresta
JEMAP Vol 3, No 1: April 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.095 KB) | DOI: 10.24167/jemap.v3i1.2551

Abstract

Previous literatures showed that financial literacy was a determining factor for an individual's decision to consult with professionals. However, the relationship between the two may be simultaneous, so the estimation method of causality testing has been imprecise. The respondents from this study were 115 students of Masters of Management degree of Gadjah Mada University, specific on Executive Class in Jakarta. This study found that there was a simultaneous relationship between financial literacy and consultation decisions. Furthermore, causality testing was carried out using the Control Function estimation method, which contained instrumental variables in the form of family economic shocks that had been experienced in the last twenty years. This estimation method was useful to avoid endogeneity problems. The finding of this study was instrumented financial literacy significantly increased the probability of individuals to consult with professionals. Apart from the real benefits of consulting with professionals or level of professionality, a personal financial education model can be an alternative financial education that can be done by stakeholders.
ANALISIS FAKTOR PENGUSAHA KULINER MENGGUNAKAN JASA IKLAN INSTAGRAM "JAKUL SEMARANG" SEBAGAI ENDORSER Dani, Amanda Ayu `; Suciarto A., Sentot
JEMAP Vol 1, No 1 (2018)
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.875 KB) | DOI: 10.24167/jemap.v1i1.1584

Abstract

Culinary Businessman uses advertising service like Jakul Semarang Instagram as endorser. Sample chosen for this research were 65 respondents by purposive sampling. Based on factor analysis, it was found that some factors pushing some businessmen in Semarang City to promote at Jakul Semarang included endorser account credibility, endorser characteristic, product picture which liked by follower, and endorser effectiveness. The dominant factor was endorser account credibility. There were four variables in this factor namely number of followers? and likers? credibility, the easily known hashtag, the simplicity of endorser performance, and the number of likers per picture.
EFISIENSI MANAJEMEN MODAL KERJA SEBELUM DAN SESUDAH PERISTIWA STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI Florencia, Dayana; Wibowo, Bonifatius Junianto
JEMAP Vol 1, No 2: 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.635 KB) | DOI: 10.24167/jemap.v1i2.1780

Abstract

This research was conducted to determine the efficiency of working capital management carried out by companies that do stock splits. The samples used in this research  are 11 firms that did stock splits in 2013. Indicators of efficiency are performance index, utilization index and efficiency index. Whereas, paired t test  was used to determine the difference in the efficiency of working capital management between before and after the stock split both from the Performance Index, Utilization Index, and Efficiency Index. The results of this study indicate that the company is efficient both before and after the stock split, and there is no difference in the efficiency of working capital management between before and after the stock split. It  means  that all companies which did stock splits are still able to manage their working capital optimally to create sales. In the future, firms should be able to increase sales more than before so that the efficiency of working capital management becomes higher. Besides, Investors should also invest their money in the company, which has high working capital management efficiency. The reason is that firms with high working capital management efficiency usually generate large profits. For further research, it is better to use a long period of years so that the differences can be known with certainty.
PERBANDINGAN EKUITAS MEREK PRODUK KOSMETIK ASING OREA DENGAN KOSMETIK LOKAL Damayanti, Maretta Edgina; Retnowati, Berta Bekti
JEMAP Vol 2, No 1: April 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.491 KB) | DOI: 10.24167/jemap.v2i1.2102

Abstract

Brand equity became important for a product because it referred to a set of brand assets and liabilities related to a brand, its name and its symbol, which add or subtract the value provided by a good or service to the company or its customers. Departing from this understanding, this study aimed to conduct empirical differences or comparative studies on local cosmetic products represented by local brand the Wardah and South Korea cosmetic product represented by Etude House. The data required in this study was obtained through interviews using a questionnaire. Interviews were conducted to students at four Universities in Semarang, namely Soegijapranata Chatolic University, Dian Nuswantoro University, Diponegoro University, and Semarang State University. Data analysis for the purpose of this study was conducted using the Mann Whitney Comparative Test (U-test). The results showed that brand awareness, brand association, perceived quality of Wardah and Etude House cosmetics were significantly different, while the brand loyalty to Wardah and Etude House cosmetics brand was the same.
KONTRIBUSI KEPUTUSAN OPERASI DALAM PENCAPAIAN KEUNGGULAN BERSAING BIAYA RENDAH (LOW COST) PADA MONICA COLLECTION SEMARANG Kusdiartini, Veronica; Soekesi, Agustine Eva Maria; Prapti, Meniek Srining; Perstianto, Bayu
JEMAP Vol 3, No 1: April 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.78 KB) | DOI: 10.24167/jemap.v3i1.2669

Abstract

This research result gives contribution to Decision on Operation in achieving  Low Cost Competitive Advantage in Monica Collection Semarang. Realizing this objective, it should be conducted research in operation decision supporting Monica Collection company to achieve its competitive advantage based on low cost. In this research it was found that there was operation decision conducted which supporting this low cost competitive advantage. 
FAKTOR- FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN KONSUMEN DI VIRGIN CAKE & BAKERY TLOGOSARI SEMARANG Stefanus, Jong; Agustini, Dwi Hayu
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.151 KB) | DOI: 10.24167/jemap.v2i2.2467

Abstract

This research aimed to know what factors and which one was the most effective in influencing the consumer purchasing decision in Virgin Cake & Bakery at Tlogosari Semarang. The sample number of research using purposive sampling was 70 respondents.  Analysis conducted was descriptive. Result of analysis showed that there 22 factors affecting consumer purchasing decision. The factors were grouped in 5 factors namely product, service, price, location and information source
ANALISIS EVA, MVA, DAN TOBIN’S Q TERHADAP HARGA SAHAM EMITEN DI BEI PERIODE 2012-2016 Poluan, Stevi Jimry; Octavianus, Rony Joyo Negoro; Prabowo, Edwin Aditya
JEMAP Vol 2, No 1: April 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.139 KB) | DOI: 10.24167/jemap.v2i1.1867

Abstract

This study aims to analyze the effect of EVA, MVA, and Tobin?s Q on share price of listed companies in IDX. The type of research used on this study is assosiative research with quantitative approach. Sampling method used is purposive sampling. Multiple Linear Regression used to analyze the data. The results showed that EVA had no effect to companies? stock prices and MVA had positive and significant effect to companies? stock prices, and Tobin?s q had positive and significant effect to companies? stock prices.
PENGUKURAN KINERJA TENAGA PROFESIONAL PADA ORGANISASI JASA (STUDI KASUS KOTABAHASA SALATIGA) Nilamsari, Devitia Putri
JEMAP Vol 1, No 1 (2018)
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.373 KB) | DOI: 10.24167/jemap.v1i1.1588

Abstract

This research aimed to describe the performance measurement and the basic indicators of performance measurement the professionals in family organization, especially in the service sector. As the strategy of depth-case study, this research uses a qualitative approach to describe the process or application of performance measurement and the basic indicators of performance measurement in Kotabahasa Salatiga. The results show that the process of performance measurementin Kotabahasa Salatiga starts from initial stage of microteaching selection which is the basic of initial performance measurement and placement for the teachers, then continued to the assessment of the teachers? daily behavior through observation, review to the class or criticsm from students. In addition, the basic indicators of the teachers? performance measurement are discipline, responsibility for task or job, capability both technical and conceptual and the interpersonal relationship. Based on the performance measurement, the management of Kotabahasa Salatiga gets feedback that can improve the quality and performance of organization and also be able to assess the final result whether the activities that have been planned and implemented so far as fit or not. And then, it is directing teachers to work productively and professionally so that the performance will be more satisfactory and fit with the work?s standards. 
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI PROGRAM BREVET PAJAK (STUDI KASUS PADA MAHASISWA PTS DI SEMARANG TAHUN 2019) Saifudin, Saifudin; Darmawan, Bella Fazrine
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.405 KB) | DOI: 10.24167/jemap.v2i2.2269

Abstract

Taxation Licence Program established to improve the taxation quality of a professional tax consultant in the future. The Taxation Licence program will not produce a professional tax consultant which acceptable by the company if the students did not have high motivation to study about tax in professional way. Based on this background, the objectives of this research is to analyzed if carrier motivation, economic motivation, quality motivation, and social motivation as the independent variable have some effects on accounting students interest to joining in Taxation Licence program as a dependent variable. The sample of this research using direct survey method that distributed to 324 respondents of accounting students in Economics and Business Faculty of Soegijapranata University (UNIKA), Sultan Agung Islamic University (UNISSULA), and Dian Nuswantoro University (UDINUS). Data in this research were obtained using questionnaires and were analyzed. The hypothesis testing in this research using outer model and inner model analysis with SEM PLS release 3. The result of this analysis showed that all of the independent variable, such as career motivation, economic motivation, quality motivation, and social motivation significantly affect accounting students interest to joining in Taxation Licence program. It indicated that a self motivation for having an taxation licence was more competitive than just graduates from undergradute accounting program, so they become more professional and get better career in taxation.
EKSPLORASI MEKANISME PERTANGGUNGJAWABAN BADAN USAHA MILIK DESA Wulandari, Novrilia; Utami, Intiyas
JEMAP Vol 3, No 1: April 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.975 KB) | DOI: 10.24167/jemap.v3i1.2483

Abstract

The Government of Indonesia encourage sustainable continuous development to eradicate poverty and equitable development in all corners of the region such as in the countryside through VIllage-Enterprise. Establishment of VIllage-Enterprise is carried out to encourage business activities that can increase the income of rural communities. VIllage-Enterprise's success in achieving business objectives is supported through governance. One of the most important aspects of governance practices is responsibility. In its development VIllage-Enterprise has issues in responsibility and management due to lack of Human Resources (HR) from operational implementers. This study aims to explore the responsibility mechanism from the managerial level of VIllage-Enterprise Karya Lestari Manunggal (Kalem) in the Kemasan Village, Sawit District through four components, namely the process of responsibility, the party making the responsibility, the form of responsibility and the party accepting responsibility. The data processing mechanism in this study uses an interactive analysis method. The results of research in VIllage-Enterprise Kalem related to the responsibility mechanism are considered not optimal because the operational managers must simultaneously take office that is not his responsibility, which is contradictive to the contents of AD / ART (Statutes and Bylaws). This is due to the lack of Human Resources (HR) in carrying out the duties and responsibilities to manage VIllage-Enterprise and the low interest of the community to participate as administrators of VIllage-Enterprise due to the lack of knowledge about VIllage-Enterprise and the lack of assistance from the government.

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