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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 9 Documents
 1 
Search results for , issue "Vol 7 No 2 (2026): Maret" : 9 Documents clear
State-Owned Enterprises as Economic Drivers: Profitability and Solvency Analysis of Gross Domestic Product Sukmaningtyas, Kartika; Suhendah, Rousilita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5007

Abstract

Purpose: This study aims to examine the effects of profitability and solvency on State-Owned Enterprises (SOEs) in Indonesia from 2012 to 2020. Methodology/approach: Data processing was carried out using dynamic panel data regression analysis with the Generalized Method of Moments (GMM) approach, assisted by Stata 18 software. Results: The results indicate that Net Profit Margin (NPM) has a positive and significant impact on economic growth, suggesting that operational efficiency within SOEs plays a role in driving national output. In contrast, Return on Equity (ROE) demonstrates a significant negative effect, which may reflect the inefficient reinvestment of profits or limited productive use of equity returns. Meanwhile, Return on Assets (ROA) and Debt Asset Ratio (DAR) show no statistically significant impact, implying that neither asset efficiency nor leverage structure alone strongly influences GDP growth during the observed period. Conclusions: The findings show that previous GDP growth positively influences current GDP, underscoring the need for SOE profit strategies to support long-term sustainable growth over short-term gains. Limitations: The financial indicators used in this study do not include other relevant dimensions, such as liquidity, which may influence national economic growth. Furthermore, this study does not explore the potential role of moderating or mediating variables (e.g., government spending or employment absorption) that could strengthen or weaken the relationship between SOEs’ financial performance and economic growth. Contributions: This study provides strategic implications for policymakers and SOE management to optimize financial performance to support long-term development goals, including the realization of the Indonesia Emas 2045 vision.
Customer Satisfaction as a Mediator of Service Quality and Experiential Marketing on Online Transportation Loyalty Lupita, Taristania; Asmin, Erny Amriani; Yulianingsih, Yulianingsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5167

Abstract

Purpose: This study analyzes the direct and mediating influences of service quality, experiential marketing, and customer satisfaction on brand loyalty in the context of online transportation services in Bogor City. Methodology/approach: Using a quantitative approach, data were obtained from 100 respondents determined using the Lemeshow formula and purposive sampling. The questionnaires were administered directly to the users of online transportation services. The collected data were analyzed using descriptive, associative, and path analysis techniques in SPSS version 25. Results/findings: The findings indicate that both service quality and experiential marketing significantly impact customer satisfaction and brand loyalty. In addition, customer satisfaction has a positive influence on brand loyalty. However, customer satisfaction only served as a mediating variable in the relationship between experiential marketing and brand loyalty, and not in the relationship between service quality and brand loyalty. Conclusions: Service quality and experiential marketing are crucial for enhancing customer satisfaction and brand loyalty. Positive experiences are stronger drivers of satisfaction and loyalty. Limitations: The use of purposive sampling, a relatively small sample size, and the study’s focus on Bogor City may limit its generalizability. Contributions: This study provides empirical evidence of the mediating role of customer satisfaction and practical insights for service providers to improve customer experience. This study also enriches the consumer behavior literature by emphasizing the role of experiential marketing and satisfaction in fostering brand loyalty.
Quality Management System in Higher Education: A Main Pillar Towards Quality Higher Education Tiara Narundana, Vonny; Barusman, Yusuf Sulfarano; Defrizal, Defrizal; Waskito, Budhi; Habiburahhman, Habiburahhman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5330

Abstract

Purpose: This study reviews Quality Management Systems (QMS) in higher education, examining key concepts, implementation models, impacts, and challenges. It highlights leadership, accreditation, technology, and quality culture as critical success factors and shows how globalization and digital transformation shape accountability, innovation, and continuous improvement. Methodology/Approach: A qualitative descriptive approach was used through a literature review of 11 Scopus-indexed journals, identified via Publish or Perish with keywords “quality management system in higher education.” The thematic synthesis identified and interpreted the core themes. Results/Findings: The findings show that models such as ISO 9001, TQM, and EFQM are widely adopted and aligned with continuous improvement cycles such as PPEPP. An effective QMS enhances the quality of learning, reputation, and employability. Success depends on leadership commitment, stakeholder engagement and contextual adaptability. Bridging theory and practice is essential for sustainable improvements. Conclusions: Quality management systems in higher education face challenges from diverse stakeholder demands, weak implementation, and limited alignment with ISO 21001:2018. Policies without strong leadership and continuous evaluation are inadequate. TQM offers a comprehensive, evidence-based framework that strengthens the QMS and supports digital integration, engagement, sustainability, and global competitiveness. Limitations: This study is limited to a literature review of 11 selected articles without primary data collection, which may be subject to search bias and researcher interpretation. Contributions: This study consolidates diverse QMS models into a strategic reference for university leaders and identifies research gaps, particularly in integrating advanced technologies such as AI and blockchain.
Financial Factors Determinant to MSME Performance Andromeda, Amran; Wahyuni, Sri; Tubastuvi, Naelati; Santoso, Suryo Budi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5352

Abstract

Purpose: This study aims to examine the factors in financial management that influence the performance of MSMEs in Tegal City/Regency. Methodology/approach: The factors tested include the use of accounting information systems, choice of capital structure, capital budgeting methods, working capital management, and financial technology utilization. The research approach was quantitative, with a population of 880 respondents and 100 samples taken by purposive sampling. Data were obtained using a survey method with a Likert scale questionnaire, which was then analyzed using the Partial Least Square application. Results/findings: The results of the study indicate that in Tegal City and Regency, accounting information systems and capital structure factors have a positive impact on MSME performance, while capital budgeting, working capital, and financial technology have no effect. Conclusions: This study implies that in MSMEs in Tegal City and Regency, the use of better accounting information systems and the selection of an effective capital structure can improve performance. Limitations: Among the many MSME business sectors available, this research only examined 7 (seven) sectors. Contributions: This study contributes to the literature by showing that MSMEs in Tegal City and Regency can improve their performance by using better accounting information systems and selecting an effective capital structure.
Strengthening the Panca Budhi Indriya through Local Wisdom for the Competitiveness of Tourism MSMEs Goca, I Gusti Putu Agung Widya; Sudiyani, Ni Nyoman; Herlambang, Putu Gede Denny; Wati, Luh Ayu Susila; Argiatna, Khoirunnisa Etta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5406

Abstract

Purpose: This study aims to develop a model that links the local wisdom values of Panca Budhi Indriya with innovation capability to improve the competitive advantage of tourism SMEs in Bali. This study focuses on how cultural values foster innovation and strengthen market positioning. Methodology/approach: The study will be conducted in three districts/cities in Bali, involving 150 tourism SMEs in the culinary, handicraft, and local accommodation sectors. A quantitative approach with an explanatory survey design was used. Data will be collected through questionnaires developed from the literature and validated by experts. Structural Equation Modeling (SEM) with SmartPLS or AMOS will be applied to test relationships and mediation effects. Results/findings: The expected results are as follows: (1) local wisdom values have a significant positive effect on innovation capability; (2) innovation capability enhances competitive advantage; and (3) innovation capability mediates the relationship between local wisdom and competitive advantage. This study generates a tested conceptual model of culture-based SME competitiveness. Conclusions: Panca Budhi Indriya, as part of Balinese cultural heritage, represents not only tradition but also a strategic resource that strengthens competitiveness when integrated with innovative capability. Limitations: The study is limited to SMEs in the tourism sector in Bali and relies on self-reported data, which may contain biases. Contributions: This study enriches the Resource-Based View (RBV) theory from a cultural perspective and provides practical guidance for SMEs, policymakers, and tourism programs to integrate cultural values into innovation strategies.
Financial Performance Mapping of Property Companies After Ibu Kota Nusantara Discourse Narayana, I Gusti Ngurah Agung Arya Bhakta; Karnalim, Teofilus; Arifiansyah, Talitha Sabil Nasywa; Arviana, Johana Tania; Sutanto, Kevin Gasy
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5459

Abstract

Purpose: The development of the IKN will cause a flow of residents from Jakarta to the IKN area. This move will increase the community's need for housing around the IKN. This increase in housing demand affects the performance of property companies, especially those listed on the IDX. Of the 90 property companies on the IDX, it is unclear which companies gave positive and negative responses. This study aims to map the responses of property companies regarding IKN development. Methodology/approach: Data will be extracted from the financial report to carry out financial ratio analysis. After calculating the financial ratios of property companies, researchers divide the results into two categories: “GOOD” and “BAD.” The mapped results were then described using Radar Analysis. All methods were performed in Excel. Results/findings: All eight radar charts show that most companies tend to have "GOOD" financial conditions based on the various financial ratios evaluated. Conclusions: Property companies tend to respond positively to the IKN development discourse. Limitations: This study is limited to property companies. It also only focused on some ratio analyses. Contributions: This research can be used as a basis for future applied research that examines the influence of the IKN development discourse on company performance.
Celebrity Endorsement Attributes and Consumer Purchase Decisions in Indonesia’s Electric Vehicle Market Rahardi, Rafi Amani Muflih; Sari, Wika Novita; Ayuningtyas, Aisyah Bella
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5461

Abstract

Purpose: This study investigates the influence of celebrity endorsement attributes visibility, credibility, attractiveness, and power on consumer purchase decisions for Electric Vehicles (EVs) in Indonesia, where adoption remains relatively low despite incentives and growing environmental awareness. Methodology/approach: A quantitative survey was conducted with 385 Indonesian social media users. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships between endorsement attributes and purchase behavior. Results: The model explains 70.3% of the variance in purchase decisions. Power and visibility exerted the strongest influence, followed by credibility and attractiveness. These results indicate that consumers are more persuaded by endorsers who demonstrate authority, have a broad media presence, and possess authentic reputations, while attractiveness provides supplementary appeal. Conclusions: The findings highlight the central role of celebrity endorsements in bridging the gap between consumer awareness and actual EV adoption. Collaboration with credible and visible public figures can accelerate sustainable consumption and position EVs as aspirational products in Indonesia. Limitations: This study focused only on Indonesian social media users and excluded other potential determinants of EV adoption, limiting generalizability. Contributions: This research extends endorsement theory into sustainable marketing and provides practical guidance for firms and policymakers to design effective communication strategies that leverage celebrity endorsements to promote eco-friendly innovations, especially electric vehicles.
Financial Literacy as a Mediator of Gen Z’s Financial Management Behavior Budiman, Johny; Vivien, Vivien
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5491

Abstract

Purpose: This study examines the relationships between financial attitudes, socialization, experience, and knowledge and financial management behavior, with a specific focus on the mediating role of financial literacy among Generation Z in Batam City. Methodology/approach: This study used a quantitative approach in Batam, Indonesia. Data were collected from 394 Generation Z respondents using a structured questionnaire adapted from prior research. The analysis was performed using PLS-SEM with the SmartPLS 3.0 software. Results/findings: The findings show that financial socialization and experience significantly improve financial literacy, whereas attitudes and knowledge have little effect. Financial literacy directly influences financial management behavior and mediates the impact of socialization and experience, but not attitudes, highlighting its key role in shaping Generation Z’s financial behavior Conclusions: The analysis confirmed that all variables met the validity and reliability standards. Socialization and experience significantly influenced financial literacy, whereas attitude and knowledge had minimal effects. It also directly affected financial management behavior and mediated the impact of socialization and experience, but not attitude. Limitations: This study focused only on respondents from Batam and used quantitative methods. This study also did not consider other factors that may affect individual financial management and did not explore the mediating role of financial literacy in depth. Contributions: This study offers insights into financial education by showing how practical experience and social interaction can enhance Generation Z’s financial literacy and guide the design of effective educational programs.
Influence of Internal Control System Effectiveness and Government Accounting Standards Implementation on Financial Report Quality Zahraini, Nieska Sekar; Fithri, Eka Jumarni; Choiruddin, Choiruddin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5507

Abstract

Purpose: This study examines whether the effectiveness of the Internal Control System (ICS) and the implementation of Government Accounting Standards (GAS) affect the quality of financial reports in local government institutions in Palembang City. It aims to understand how these factors, both individually and jointly, improve the reliability, clarity, and responsibility of financial disclosures. Methodology/approach: The study involved 32 local government institutions in Palembang City and used a quantitative survey. Data were collected from 96 financial management employees through purposive sampling and analyzed using multiple linear regression with SPSS version 25. Results: The findings indicate that the effectiveness of ICS positively and significantly influences the quality of financial reports. The execution of GAS also has a beneficial and noteworthy impact. Additionally, both factors concurrently affect the integrity of financial reports of Palembang’s local government agencies. Conclusions: This study confirms that the standard of financial reports generated by local government bodies is reliant on the efficiency of internal controls and the appropriate application of GAS, thus promoting accountability and transparency in the financial management of local governments. Limitations: This research is limited to three variables: ICS effectiveness, GAS implementation, and financial report quality tested both partially and simultaneously in 2025. The research object includes all local government institutions in Palembang City, with respondents involved in the preparation of financial reports. Contributions: This study highlights that the financial report quality in local governments depends on effective internal controls and proper implementation of Government Accounting Standards (GAS), which strengthen accountability and transparency.

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