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Accounting and Management Journal
Published by Universitas Nahdlatul Ulama Surabaya
ISSN : 25799609     EISSN : 24799614     DOI : https://doi.org/10.33086/amj
Core Subject : Science,
Decision Sciences, Operations Research & Management
Accounting and Management Journal is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2017, AMJ is intended Provide a medium for dissemination of original and quality research on various topic in Accounting and management. The Journal calls for articles reporting the research result on accounting and management to be published two times a year (July and December).
Arjuna Subject : -
Articles 160 Documents
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Peran Mediasi Green Innovation dan Accounting Capability pada Pengaruh Human Capital terhadap Kinerja Keuangan UMKM di Kota Surabaya Khusnah, Hidayatul; Khoiriyah, Luluk
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7811

Abstract

Micro, small, and medium enterprises (MSMEs) are one of the supporting sectors that contribute significantly to economic growth and are even considered a solution to improving the national economy. However, the development of MSMEs still faces obstacles in financial management. One way to address this problem is by increasing the use of payment gateways. Increasing the use of payment gateways helps MSMEs minimize financial management risks and improve financial performance. The purpose of this study is to empirically test the mediating role of green innovation and accounting capability on the financial performance of MSMEs with payment gateways as mediators. This study uses a quantitative descriptive approach with primary data and hypothesis testing using WarpPLS 7.0 software. The population in this study was all MSMEs in the city of Surabaya. The sampling method used was random sampling with 100 respondents. The test results show that only green innovation mediation plays a role in human capital and has a positive and significant effect on the financial performance of MSMEs. Green innovation has a positive and significant effect on the financial performance of MSMEs. Green innovation is able to mediate the influence of human capital on the financial performance of MSMEs.
Green Accounting Reporting Practices Among SMEs in Pontianak: Readiness, Challenges, and Implications for Sustainable Financing Pahlevi, Reza; Yulindisti, Elga; Putri, Nadya Eka Putri; Dhayan, Hana
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.7439

Abstract

Penelitian ini bertujuan untuk mengkaji praktik pelaporan akuntansi hijau di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Pontianak, Indonesia. Penelitian ini mengidentifikasi tingkat kesiapan UMKM dalam menerapkan akuntansi hijau, tantangan yang dihadapi, serta dampaknya terhadap akses pendanaan berkelanjutan. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Pontianak memiliki pemahaman yang terbatas tentang akuntansi hijau, dengan 42% responden memiliki pemahaman rendah dan 33% memiliki pemahaman sedang. Hanya 25% dari responden yang menunjukkan pemahaman tinggi tentang konsep tersebut. Tantangan utama yang dihadapi meliputi kendala keuangan, kesenjangan pengetahuan, keterbatasan rantai pasokan, ketidakjelasan peraturan, kompleksitas sistem pelaporan, keterbatasan sumber daya, dan infrastruktur yang tidak memadai. Meskipun demikian, semua UMKM yang disurvei menunjukkan minat tinggi dalam pelatihan akuntansi hijau, dengan motivasi utama termasuk tanggung jawab lingkungan, pengembangan bisnis, dan akses pendanaan. Penelitian ini merekomendasikan pembentukan pusat dukungan akuntansi hijau untuk UMKM, pengembangan panduan sektoral, dan implementasi insentif keuangan yang ditargetkan. Kesimpulan penelitian ini menekankan bahwa UMKM siap untuk menerapkan praktik akuntansi berkelanjutan dengan dukungan yang tepat, dan keberhasilan transisi ini memerlukan pendekatan terpadu yang menggabungkan insentif keuangan, pembangunan kapasitas, dan kerangka peraturan yang fleksibel.
The Influence of retained earnings on financial performance of listed manufacturing and allied firms in Kenya Lumbasio, Ayiego Jackson; Ronald, Martin Onsiro; Abuga, Isaac Mukono
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.7941

Abstract

This study assessed the influence of retained earnings on financial performance of listed manufacturing and allied firms in Kenya. The study covered a period between 2016 and 2023. The descriptive survey design was utilized in this research. The target population included 10 manufacturing firms listed on the NSE from 2016 to 2022 while respondents comprised all 248-line managers within the target population. Data collection method utilized was both secondary and primary. The study found out that retained earnings has a highly significant influence on financial performance, with a correlation coefficient of 0.885 and an adjusted R squared of 0.653, suggesting that retained earnings decisions are critical for optimizing profitability in listed manufacturing and allied firms in Kenya. The moderating effect of ownership on the relationship between retained earnings and financial performance was also found to be significant, with a correlation coefficient of 0.580 (p value<0.05) and an increase in the model's explanatory power by 5 percent. Retained earnings serve as a valuable internal financing source, supporting growth and innovation while enhancing financial stability. The moderating effect of ownership structures, especially those involving government or institutional stakeholders, is essential for optimizing capital strategies and improving financial outcomes.
Factor Influencing Social Entrepreneurial Intentions Setyawati, Harini Abrilia
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8145

Abstract

Within Ajzen's Planned Behavior Theory framework, this article tests a model to estimate the predictors of entrepreneurial intention. We tested the entrepreneurship intention model on a sample of 100 students at a University in Indonesia. The results show that Experience significantly influences Social Entrepreneurial Intention through Moral Obligation. Individuals with more experience feel a stronger moral obligation, which positively impacts their intention to engage in social entrepreneurship. Fostering a sense of moral obligation can effectively leverage the experience of potential social entrepreneurs. The indirect effect of Experience on Social Entrepreneurial Intention through Perceived Social Support is not supported. Although experience influences perceived social support, it does not significantly impact social entrepreneurial intention. This highlights the need to better understand the role of social support in social entrepreneurship. Experience significantly influences Social Entrepreneurial Intention through Social Entrepreneurial Self-Efficacy. Experience enhances individuals’ belief in their capabilities for social entrepreneurship, influencing their intention to engage in it. Boosting self-efficacy can be a key strategy for harnessing the experience of potential social entrepreneurs.
Penalaran Moral Pada Whistleblowing: Efek Religiusitas Sebagai Pemoderasi Khoiriyah, Luluk; Khusnah, Hidayatul; Primasari​ ​, Niken Savitri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8181

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penalaran moral dengan moderasi religiusitas yang dapat memperkuat proses pengambilan keputusan whistleblowing berdasar model pengambilan keputusan etis terintegrasi (I-EDM Model) yang diusulkan oleh Schwartz (2016). Penelitian ini juga mengintegrasikan teori pertukaran sosial (Social Exchange Theory/SET) yang dikembangkan oleh George C. Homans dan Peter Blau (1961). Sampel penelitian ini adalah 40 orang pegawai keuangan unit usaha di bawah Yayasan RS. Islam Surabaya. Teknik analisis data menggunakan partial least square. Penelitian ini membuktikan bahwa penalaran moral berpengaruh positif terhadap whistleblowing. Penelitian ini juga membuktikan bahwa efek religiusitas dapat memperkuat pengaruh penalaran moral terhadap pengambilan keputusan untuk melakukan whistleblowing.
The Influence of CEO Characteristics on Tax Aggressiveness: An Empirical Study in Indonesia Husnaini, Wahidatul; Sasanti​, Elin Erlina; Rakhmawati, Intan; Lestari, Auliya
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8204

Abstract

This study investigates the impact of CEO characteristics—specifically gender, age, and tenure—on corporate tax aggressiveness. The analysis utilizes a sample of 628 observations from manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023, employing OLS regression analysis with fixed effects. The results indicate that female and older CEOs are associated with significantly lower levels of tax aggressiveness, whereas CEO tenure demonstrates no statistically significant effect. Consequently, these findings offer valuable insights for policymakers and corporate boards, suggesting that promoting gender diversity in top executive positions and considering age criteria can be effective strategies for mitigating the risks associated with aggressive tax practices.
The Effect of Free Cash Flow and Corporate Governance on Earnings Management: The Moderating Role of Stock Liquidity Joanna; Mardianto
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8207

Abstract

This study examines the influence of free cash flow and corporate governance index (CGI) on both accrual and real earnings management practices, with a focus on the moderating role of stock liquidity. Using a quantitative approach, this research analyzes data listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A sample of 90 companies with 450 company-year observations was used, which were then analyzed using balanced panel regression. The results show that free cash flow has a significant positive effect on accrual earnings management and a negative effect on real earnings management. CGI, stock liquidity, as well as the moderating role of stock liquidity on the relationship between CGI, were found to have no significant effect on earnings management. 
Generation Z in the Workforce: How Mental Health Shape Job Satisfaction Through Work Engagement in Indonesia’s Urban Yuliawan, Eko; Sjaipul, Evilina; Winardi, Muhammad Aziz
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8221

Abstract

This study aims to analyze the influence of mental health on job satisfaction mediated by work involvement in Generation Z workers in the Greater Jakarta area. The research approach used was quantitative, with the distribution of questionnaires online through Google Forms to respondents who were included in the age of Gen Z and had at least one year of work experience. The sampling technique used purposive sampling with a total of 110 respondents. Data analysis was carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results showed that mental health had a positive and significant effect on job satisfaction but did not have a significant effect on work engagement. Meanwhile, work involvement has a positive and significant effect on job satisfaction but does not act as a mediating variable between mental health and job satisfaction. These findings indicate that mental health has a direct influence on job satisfaction without intermediary work involvement. Theoretically, this study strengthens the theory of Job Demands-Resources (JD-R) by affirming the role of mental health as a personal resource that contributes to work well-being. In practical terms, the results of this study provide implications for organizations to improve the psychological well-being of employees through mental health support programs and create a conducive work environment for Gen Z workers to achieve optimal job satisfaction.
The Effect of Experience Quality on Customer Loyalty (Evidence From a Coffee Shop) Kartika, Nurullaily; Usman, Indrianawati; Lestari, Yetty Dwi; Wurjaningrum, Febriana; ​Auliandri, Tuwanku Aria​; Barinta, Dunga Dwi; Chrysanti, Laurencia
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8324

Abstract

The study aims to examine the influence of experience quality on customer perceived value and customer satisfaction, and to see its impact on Amstirdam Coffee customer loyalty. Respondents in this study numbered 222 people who are Amstirdam Coffee customers and have visited and purchased Amstirdam Coffee products more than once. Data collection in this study was conducted by distributing online questionnaires. This study used Structural Equation Modeling (SEM) and was tested using SmartPLS software.  The results show a positive and significant influence of experience quality on customer perceived value and customer satisfaction. However, this study also found a positive, insignificant relationship between experience quality and customer loyalty.
EFEK MEDIASI KEPUASAN KERJA PADA PENGARUH INSENTIF TERHADAP KINERJA KARYAWAN Arifin, Muhammad; Putra, Riyan Sisiawan
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8431

Abstract

Penelitian ini bermaksud untuk menganalisis secara komprehensif pengaruh insentif terhadap kinerja karyawan di mana kepuasan kerja sebagai variabel mediasi pada lingkungan Universitas Nahdlatul Ulama Surabaya (UNUSA). Latar belakang didasarkan pada kebutuhan institusi pendidikan tinggi untuk menjaga kualitas layanan akademik dan administratif melalui peningkatan kinerja sumber daya manusia. UNUSA sebagai institusi yang terus berkembang menuntut adanya pengelolaan SDM yang efektif, termasuk penyediaan sistem insentif yang mampu memotivasi pegawai. Namun, pemberian insentif sering kali tidak memberikan dampak maksimal jika tidak diikuti dengan peningkatan kepuasan kerja. Dengan demikian, kepuasan kerja diasumsikan sebagai variabel psikologis kunci di mana dapat menjembatani hubungan antara insentif dan kinerja karyawan. Penelitian ini memakai pendekatan kuantitatif dengan penyebaran kuesioner pada karyawan UNUSA melalui teknik purposive sampling. Instrumen penelitian memakai skala Likert 1–5 lalu dianalisis dengan model Structural Equation Modeling (SEM) guna menganalisis pengaruh langsung dan tidak langsung antar variabel. Temuannya memperlihatkan jika insentif berpengaruh positif signifikan terhadap kepuasan kerja, serta memberikan pengaruh langsung terhadap kinerja karyawan. Kepuasan kerja juga terbukti berpengaruh positif terhadap kinerja karyawan. Uji mediasi memperlihatkan kepuasan kerja bertindak selaku mediator parsial dalam hubungan antara insentif dan kinerja, sehingga memperlihatkan jika insentif tidak hanya meningkatkan kinerja secara langsung melainkan juga lewat peningkatan kepuasan kerja. Temuan ini menegaskan pentingnya UNUSA untuk terus memperkuat mekanisme insentif yang adil, transparan, serta berbasis kinerja untuk mewujudkan kepuasan kerja yang optimal sehingga bisa meningkatkan kinerja pegawai secara berkelanjutan. Penelitian ini berkontribusi secara teoritis sekaligus praktis untuk pengembangan manajemen SDM di lingkungan UNUSA.

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