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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 254 Documents
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Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks Miraza, Chairanisa Natasha; Cut Darmawati; Abdul Malik Fajri; Riantari Maharani; Khairullah, Aulia
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.v9i1.9463

Abstract

This study aims to provide recommendations for addressing the challenges that arise in the implementation of PSAK 55 in Rural Banks (BPR). The research employs a descriptive qualitative approach using interview techniques, analyzed with NVivo12 Pro software through content analysis, thematic analysis, and constant comparative methods. The findings reveal several key obstacles, including limited human resource competence in calculating the fair value of collateral and estimating future cash flows, both of which are essential for determining CKPN (Allowance for Impairment Losses). These challenges are further exacerbated by doubts among many BPR practitioners regarding the effectiveness of PSAK 55 in reducing credit risk losses, as the standard has never been implemented in the BPR sector before. In response to these barriers, this study offers strategic recommendations based on the Diffusion of Innovation Theory, including enhanced dissemination of information about PSAK 55, strengthened collaboration among BPRs through peer support mechanisms—such as initiatives by BPRKU 3 to assist BPRKU 1 and 2 by providing CKPN calculation templates and technical training and active regulatory involvement in promoting broader acceptance of the standard. Accordingly, this research contributes conceptually by applying the Diffusion of Innovation Theory to explain the adoption process of PSAK 55 within the practical context of BPRs. It also provides practical contributions by offering actionable recommendations that can be used by professional associations to design training and outreach programs, and by BPRs to prepare internal strategies for more effective implementation of PSAK 55.
PERAN ORANG TUA DAN SIKAP MATERIALISME MEMPENGARUHI KEPUTUSAN MENABUNG GEN-Z: LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING Aliyah, Faiza; Haloho, Gryson Kirshner; Xaviera, Zalfa Putri; Aprayuda, Riyadi
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.v9i1.9537

Abstract

This research aims to study the factors that influence gen-z's saving decisions, focusing on financial literacy, the role of parents, and materialism. The research respondents were 340 students majoring in Management and Business at Batam State Polytechnic. This research uses a quantitative approach which consists of several stages, such as data collection, data processing using SmartPLS 3, outer and inner tests, hypothesis testing, and drawing conclusions. The research results reveal the significant role of parents in shaping the financial literacy and saving decisions of Gen-Z. Financial literacy also has a positive and significant effect on gen-z's saving decisions. The interesting finding that the materialism variable, which was previously considered negative, has a positive influence on Gen-Z's saving decisions, highlights the complexity of financial behavior. This research provides an important theoretical contribution by applying the Theory of Planned Behavior (TPB) to financial literacy, the role of parents, and materialism in saving decisions. Practically, this research provides a clear view for gen- z and parents regarding the factors that influence saving decisions, with the hope that gen-z can develop positive and sustainable saving habits, providing a positive impact on their financial stability in the future.
Factors Affecting the Profitability of Islamic Commercial Banks in Indonesia for the Period 2021–2023: FACTORS AFFECTING THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2021–2023 Diliana, Widia Octari; Rr Lilis Intan Permatasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.9930

Abstract

This study is driven by the importance of understanding sharia banking profitability factors. Capital Adequacy Ratio (CAR), Operational Expansion to Operating Income (BOPO), and Non-Performing Financing (NPF) effect return on assets (ROA) for Indonesian Sharia Commercial Banks from 2021 to 2023. Quantitative multiple linear regression study using secondary data from 12 OJK-listed Sharia Commercial Banks yields 36 observations. CAR positively and considerably affects ROA, highlighting the importance of capital adequacy. BOPO has a significant negative impact, proving that operational efficiency boosts profits. NPF has a positive impact on problem financing risk management. The three variables explain 69.2% of ROA variation. The study's theoretical contribution is to enrich the research on the factors influencing Sharia banks' profitability following the pandemic. Bank managers and regulators can use the findings to improve capital structure, cost efficiency, and risk management to boost financial performance.
Pengaruh Kinerja Ekonomi dan Kinerja Lingkungan Hidup Terhadap Nilai Perusahaan Zahrani, Mutiara; Arif Darmawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.10091

Abstract

This study explores the relationship between economic and environmental performance and firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2020–2023. The sample consists of companies that consistently published sustainability reports. Economic performance is measured using Economic Value Added (EVA) is a comprehensive and to reflect long-term value creation, Meanwhile, environmental performance is evaluated based on ESG ratings published by the BGK Foundation. To determine firm value, Tobin’s Q is used as the main indicator, with leverage introduced as a control factor to account for capital structure influence. A quantitative method is employed, utilizing secondary data. A total of 18 companies were purposively selected, resulting in 72 observations over four years. The analysis uses panel data regression, beginning with descriptive statistics, followed by model selection, classical assumption tests, and hypothesis testing. The findings indicate that EVA has a significant positive effect on firm value, suggesting that strong economic performance enhances market valuation. In contrast, ESG scores are found to negatively influence firm value, implying that higher environmental disclosures may not align with investor expectations in this context. Simultaneous testing confirms the overall significance of the independent variables, while leverage does not show a notable impact.
PENGARUH PENERAPAN GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN YANG TERINDEKS DI IDX80: PENGARUH PENERAPAN GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN YANG TERINDEKS DI IDX80 Khairina P, Annisya Fitri; Siti, Musdalifah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.10358

Abstract

Increasing environmental concerns and the urgency to achieve sustainability have prompted companies to strengthen their environmental impact mitigation and enhance transparency. However, the profitability of several LQ45 companies declined in 2023. The inconsistency of literature findings regarding the influence of Green accounting, environmental performance, and liquidity on profitability is a core issue. The objective of this research is to analyze how the implementation of green accounting, environmental performance, and liquidity affects the profitability of companies indexed in IDX80 during the 2019-2023 period. The research method used is panel data regression analysis, with data processed using Eviews 13 software. The study's findings reveal that green accounting does not have a positive effect on profitability. Conversely, environmental performance and liquidity are found to have a positive effect on profitability. Theoretically, this study enriches the literature on the relationship between environmental practices, liquidity, and financial performance in the Indonesian capital market. Practically, company management can use these findings as a guide to improve environmental performance and manage liquidity for profitability and competitiveness. Investors are advised to consider environmental performance as a key determinant in investment decisions, and regulators can evaluate green accounting policies to encourage more tangible financial impacts.
BUILDING RESILIENT AND INCLUSIVE MSMES: SYNERGIZING GOVERNMENT SUPPORT AND DIGITAL FINANCE ADOPTION Sholihah, Erlinda; Aftuqa Sholikatur Rohmania; Risma Nurhapsari; Ahmad Zaenuri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.10671

Abstract

This paper focuses on understanding the role of government support and digital financial adoption mediated by financial inclusion affecting the financial performance of Central Java’s MSMEs. This paper’s quantitative explanatory approach design is based on the Resource-Based Theory (RBT). Data were collected from 220 MSME actors through a simple random sampling method and analyzed using SEM-PLS by SmartPLS. The results indicate that government support, digital financial adoption, and financial inclusion significantly affect financial performance directly and indirectly. Theoretically, this study contributes to developing the RBT theory and practically becomes a reference for stakeholders in formulating strategies to improve the financial performance of MSMEs based on digital technology.
DETERMINASI TAX AVOIDANCE PADA INDUSTRI PERTAMBANGAN: BUKTI EMPIRIS DARI INDONESIA Lysa Myselly Vera; Rachmawati, Nurul Aisyah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.10861

Abstract

This study aims to examine the influence of profitability, the corporate income tax rate, firm size, and independent commissioners on tax avoidance. The population in this research consists of mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2018–2021. The sampling technique used is purposive sampling, resulting in a total of 82 research samples. This study employs secondary data derived from the companies' financial statements published on the official IDX website. The panel data analysis results demonstrate that profitability has a positive and significant effect on tax avoidance. Meanwhile, the corporate income tax rate has a negative and significant effect on tax avoidance. Conversely, firm size and the proportion of independent commissioners do not have a significant effect on tax avoidance.
PENGARUH MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 masitoh, dian; Santi, Elfitri; Angriani, Ria
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.11277

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen risiko terhadap kinerja keuangan pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah 38 bank konvensional yang terdaftar di Bursa Efek Indonesia periode 2019-2023, dengan menggunakan teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan program STATA. Hasil penelitian menunjukkan bahwa secara parsial, variabel manajemen risiko Non Performing Loan (NPL) dan Beban Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif signifikan terhadap Return on Asset (ROA). Net Interest Margin (NIM) berpengaruh positif signifikan terhadap Return on Asset (ROA), dan Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Return on Asset (ROA). Secara simultan, keempat variabel manajemen risiko berpengaruh terhadap kinerja keuangan. Temuan ini berimplikasi bahwa bank perlu meningkatkan efisiensi operasional dan menjaga kualitas aset agar profitabilitas dapat meningkat. Kata Kunci: Manajemen Risiko; Pinjaman Bermasalah; Margin Bunga Bersih; Rasio Pinjaman terhadap Simpanan; Biaya Operasional terhadap Pendapatan Operasional; Pengembalian Aset.
THE EFFECT OF BANKING HEALTH LEVEL ON SUSTAINABILITY DISCLOSURE IN THE BANKING SECTOR Komalasari, Sanda Patrisia; Maulana Irsyad; Khalilul Rahman
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.10131

Abstract

This study examines the effect of bank health on sustainability disclosure in Indonesia’s banking sector. Using a quantitative, causal approach, the research analyzes data from 123 observations of banks listed with the Indonesian Financial Services Authority between 2021 and 2023, selected through purposive sampling. The results indicate that bank health does not significantly influence sustainability disclosure, suggesting that higher levels of financial health do not necessarily lead to greater transparency in sustainability reporting. This finding highlights that banks with strong financial performance may prioritize profitability over sustainability issues. The study underscores the importance of balancing financial stability and sustainability disclosure, recommending that banks and policymakers develop strategies to encourage both. These results also suggest the need for further research to explore other factors—such as regulatory frameworks, market dynamics, or organizational culture—that may affect the relationship between bank health and sustainability disclosure. By addressing these aspects, the banking sector can better contribute to sustainable development goals.
GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN PENGUNGKAPAN SUSTAINABILITY REPORT: STUDI PADA SUBSEKTOR PERBANKAN DI BEI 2019–2023 Siagian, Margareth Hasian; Widoretno, Astrini Aning
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (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.v9i2.11383

Abstract

This study examines the effect of Good Corporate Governance and Financial Performance on the disclosure of sustainability reports in Indonesian banking companies. Even though POJK No. 51/POJK.03/2017 requires banks to implement sustainable finance, in practice the disclosure of environmental aspects is still far behind social and economic aspects. The purpose of this research is to test whether managerial ownership, independent commissioners, board of directors, and return on assets (ROA) influence the level of sustainability report disclosure. The study uses a quantitative method with secondary data from 15 banks listed on the Indonesia Stock Exchange during 2019–2023, giving 75 firm-year observations. Data were analyzed using multiple linear regression. The results show that all variables have a effect. Managerial ownership gives the strongest influence, followed by independent commissioners, ROA, and the board of directors. The model explains 78.8% of the variation in disclosure. This research supports Stakeholder Theory, showing that governance and financial performance strengthen accountability to stakeholders. In practice, the findings suggest that stronger governance quality and financial performance can encourage banks to be more transparent and accelerate sustainable finance in Indonesia.

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