cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Editor JAMA
Contact Email
editor.jama@gmail.com
Phone
-
Journal Mail Official
editor.jama@gmail.com
Editorial Address
-
Location
,
INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
 21   22   23   24   25 
ANTESEDEN DAN KONSEKUENSI DIGITALISASI PELAPORAN KEUANGAN PADA UKM BIDANG REAL ESTATE DAN KONSTRUKSI DI JAWA TENGAH Aryanto, Aryanto; Ida Farida
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9296

Abstract

Adoption of digital-based accounting technology will help SMEs to produce quality financial information so that it can be a reference for business strategy decisions to improve business performance. The purpose of this study is to analyze the influence of antecedent variables, namely accounting knowledge, business experience, business strategy on the digitalization of financial reporting, and the consequences of digitalization of financial reporting on company performance in SMEs in the Real Estate and Construction Sector in Central Java. This study analyzes data using a variant-based Structural Equation Model (SEM) statistical method approach, with an alternative Partial Least Square (PLS) approach. The results of this study reveal that accounting knowledge and business strategy have a significant impact on the digitalization of financial reporting. In addition, the digitalization of financial reporting contributes significantly to company performance. However, business experience does not show a significant influence on the digitalization of financial reporting in SMEs.
PERSPECTIVE ON INVESTING IN JAKARTA ISLAMIC INDEX WITH FINTECH AS AN INTERVENING VARIABLE (Case Study on Generation Z) Mukti Prasaja; Gemelthree Ardiatus Subekti; Permatasari Cahyaningdyah; Sifa Rani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9306

Abstract

ABSTRACT This study aims to analyze what factors are influential in investing in the Sharia Capital Market focusing on the Jakarta Islamic Index from the perspective of generation Z. The research variables used in this study are the independent variables are financial inclusion, environment, and risk. Furthermore, for the dependent variable, investment interest is used and moderation uses fintech as an intervening variable. The research methodology used is quantitative with causality studies, this is to determine the cause and effect of the hypothesis proposed. The respondents used in the study were generation Z in East Java Province with a research sample using purposive sampling techniques. Data analysis techniques with validity tests and reliability tests and path analysis is used to test the influence between variables directly and indirectly between the variables used. The result of the research is that the influence of risk and fintech on investment interest has a significant positive influence. For the environment of awaraness and financial inclusion on investment interest, it does not have a significant positive influence. In Islamic Financial Inclusion, risk and environmental awareness of investment interest when mediated by fintech produce a higher value than the direct influence of each variable on investment interest. Keywords:
TAX AVOIDANCE: PROFITABILITAS, LIKUIDITAS DAN FINANCIAL DISTRESS PERAN UKURAN PERUSAHAAN SEBAGAI MODERASI Nurfarida, Nurfarida; Andriani, Sri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9328

Abstract

The purpose of this study is to empirically test the effect of profitability, liquidity and financial distress on tax avoidance by adding company size as a moderating variable in energy sector companies listed on the IDX during the period 2021-2023. In this study, the Random Effect Model (REM) is the selected testing model using the Eviews program. This study uses a quantitative approach. The sample selection method uses purposive sampling, which produces 40 companies as samples. The results of the study show that profitability and liquidity have no effect on tax avoidance, while financial distress has an effect on tax avoidance. In addition, company size is unable to moderate the effect of profitability and liquidity on tax avoidance, while company size is able to moderate the effect of financial distress on tax avoidance.
ECONOMIC VALUE ADDED, INVESTMENT OPPORTUNITY SET DAN KEBIJAKAN DIVIDEN Zega, Mentari Ruth Caroline; Sumarna, Alfonsa Dian
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The pandemic has had a significant impact on the global capital market. The property and real estate sector is one of the sectors that has been dramatically affected by the pandemic. This is evident from the significant decline in stock trading volume in the property and real estate sector during the pandemic, compared to the previous year. This certainly attracts investors' attention to dividend policies and investment opportunities, considering several key factors, including Economic Value Added (EVA) and Investment Opportunity Set (IOS). This study aims to examine the economic added value, determine investment opportunities, and analyze dividend policies in the property and real estate sector on the Indonesian stock exchange during the 2019-2020 period. The sample determination employed a purposive sampling method, resulting in a sample of 52 companies. The analysis technique used is multiple linear regression, utilizing SPSS 25 as the statistical software. Based on the research analysis, it was found that, partially, the EVA and IOS variables had an effect, albeit not significant, on dividends, both partially and simultaneously.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Utami, Ni Kadek Cahya Dwi; Pradipa, Nyoman Angga; Andini, Ni Wayan Lady; Suryadana, Putu Eka
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9364

Abstract

This research aims to obtain empirical evidence regarding the influence of profitability and company size on firm value and the role of managerial ownership in moderating this influence. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling technique and a sample of 102 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The results of the analysis provide evidence that, 1) profitability has a positive effect on firm value, 2) company size has a negative effect on firm value, 3) managerial ownership does not moderate the effect of profitability on firm value, and 4) managerial ownership does not moderate the effect of company size on firm value.
REFRAMING SUSTAINABILITY A PERFORMANCE FRAMEWORK FOR PUBLIC EDUCATION AGENCY IN INDONESIA Azalia, Amanda Izumi; Qadri, Resi Ariyasa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Despite Indonesia’s commitment as a member of the United Nations to promote sustainable development, its implementation remains uneven across various sectors, particularly in education. This study aims to develop a comprehensive framework for measuring sustainability performance within public service agency (PSA) in the educational sector. Employing a mixed-methods approach, data were collected through interviews, observations, and document analysis. The findings indicate that educational PSAs have not yet internalized sustainability principles in an integrated manner. To address this gap, the study proposes a novel sustainability performance measurement framework that has been empirically tested through a case study of a civil service college. Unlike existing frameworks, this model is grounded in the ECON-ESG dimensions—comprising economic, environmental, social, and governance aspects—and is refined through expert insights and relevant regulatory adjustments. This framework offers a practical and contextualized tool for evaluating sustainability performance in Indonesia’s educational public service institutions.
PENGEMBANGAN PROSES BISNIS DI PUSAT KEUNGGULAN UNTUK MENINGKATKAN OPTIMASI OPERASIONAL Jannah, Izzatul; Frisca Yuliana Hutagalung; Tia Rivani; Sarima Siregar; Nadia Fathurrahmi Lawita; Dewi Junita; Susi Lestari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9393

Abstract

This research aims to develop business processes at the Center of Accounting and Fintech (CoE Afintec) Polibatam. The analysis of this business process development is an effort to improve operational efficiency and support the achievement of the strategic goals of CoE Afintec. The research method used is a qualitative method with an applied research type, which is focused on solving real problems faced by CoE Afintec. Data were collected through in-depth interviews with related parties and then analyzed using a BPMN (Business Process Model and Notation)-based Business Process Diagram (BPD) to map core processes and see positive and negative values. The research results showed that several processes were not running effectively and optimally. Based on these results, a new business process was redesigned to be more structured, responsive, and in line with the needs and objectives of CoE Afintec development. With the development of this business process, it is hoped that CoE Afintec Polibatam can strengthen its role sustainably as a center of excellence that supports the Tridharma of Higher Education and becomes a profit center for the Polibatam Business Management Department.
KINERJA BERKELANJUTAN UMKM DI BALI: PERAN LITERASI KEUANGAN INOVASI FINTECH DAN INKLUSI KEUANGAN Mandala, I Gusti Ngurah Agung Kepakisan; Putri, Putu Yudha Asteria
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9398

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the creative industry sector tend to be oriented towards short-term business decisions, which causes stagnation and lack of direction in long-term development. Lack of access to structured information on finance, market share, and business management is a major challenge for MSMEs. Bali is one of the provinces with a large number of MSMEs and has the potential to improve the Indonesian economy. This study aims to analyze the effect of financial literacy, fintech innovation, and financial inclusion on the sustainable performance of MSMEs in Bali. The research method uses a quantitative approach with financial literacy, fintech innovation, and financial inclusion as independent variables and sustainable performance of MSMEs as the dependent variable. Data were collected by distributing questionnaires to 100 MSMEs and analyzed using a structural equation model based on Partial Least Square (PLS). The results of this study are expected to provide insight for stakeholders in designing more effective policies to improve the competitiveness and sustainability of MSMEs through increasing financial literacy, utilizing financial technology, and expanding access to formal financial services.
THE EFFECT OF LIQUIDITY, ASSET STRUCTURE, AND COMPANY SIZE ON CAPITAL STRUCTURE WITH COMPANY ROA AS INTERVENING VARIABLES IN PLANTATION SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rikalmi, Ridho Tanso; Danar Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to empirically confirm the impact of Liquidity, Asset Structure, and Firm Size on Capital Structure where Return on Assets (ROA) would serve as the mediator. Here, liquidity specifies the company's capability to meet short-term obligations, asset structure and firm size specify the composition and range of the firm's business that can influence financing. This research uses all listed firms in the agricultural sub-sector on the Indonesia Stock Exchange (IDX) for the period 2016-2019, with 19 observations. Parametric and non-parametric statistical techniques are employed for data analysis to examine the study variables. The steps to the analysis include the use of normality tests to confirm the appropriate distribution of data, and hypothesis testing to verify the variable relationships. Additionally, this research includes the results of the hypotheses tests and employs Path Analysis to ascertain the pathways of influence of the variables. The outcomes of this research will be in a position to provide better understanding of the determinants of the capital structure of companies operating in the agricultural sector, as well as the role of ROA as an intervening variable in such a relationship. These findings are anticipated to serve as a guide for company management in decision-making regarding funding policy and asset management. Keywords: liquidity, return on assets, asset structure, capital structure, company size.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA BUSINESS CENTER YAYASAN PERGURUAN DAARUSSALAAM JAGAKARSA Naeda Shifa Silvia; Etty Gurendrawati; Hera Khairunnisa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9402

Abstract

Berdasarkan penelitian yang dilakukan pada Business Center (BC) Yayasan Perguruan Daarussalaam Jagakarsa, ditemukan bahwa sistem akuntansi yang diterapkan belum memanfaatkan teknologi digital dalam proses pencatatan transaksi penerimaan dan pengeluaran kas. Berdasarkan penelitian tersebut, peneliti merancang sebuah aplikasi berbasis Microsoft Excel yang disesuaikan dengan kebutuhan organisasi guna mendukung kelancaran aktivitas operasional. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, serta memanfaatkan data primer dan sekunder dalam pengumpulan data. Pengembangan sistem dilakukan dengan metode System Development Life Cycle (SDLC) model waterfall. Hasil penelitian menunjukkan bahwa sistem akuntansi masih menggunakan buku besar folio yang rentan terhadap kesalahan pencatatan dan ketidaksesuaian data. Selain itu, pengelola BC merasa kesulitan dalam pembukuan akuntansi karena tidak memiliki latar belakang akuntansi dan tidak mendapatkan pelatihan di bidang tersebut. Oleh karena itu, peneliti memberikan solusi berupa rancangan sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis Microsoft Excel yang telah terotomatisasi. Penerapan sistem ini mampu meningkatkan efisiensi, meminimalisasi kesalahan pencatatan, serta memperkuat akuntabilitas dan transparansi dalam pengelolaan kas sebagai bentuk pertanggungjawaban kepada pihak yayasan.

Page 24 of 25 | Total Record : 242

 21   22   23   24   25 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING More Issue