cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282179769602
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City
Location
Kota bandar lampung,
Lampung
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 6 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2021): Juni" : 6 Documents clear
Pertumbuhan Ekonomi dan Kemiskinan Indonesia: Analisis Dampak Liberalisasi Perdagangan pada Mitra Dagang Utama Neli Aida; Feri Dwi Riyanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.107

Abstract

Purpose: This study aimed to analyze the effect of trade liberalization on Indonesia's exports by involving the three (South Korea, Japan, and China) major trading partner countries. Research Methodology: This study used the concept of a gravity model, with panel data samples from 1996 - 2019. This study used independent variables such as tariffs, level of openness, exchange rates, poverty, economic growth (GDP), inflation, and distance. Results: The study results found that tariffs and the level of openness have a significant effect on exports. It can be said that trade liberalization has an effect on exports. In addition, the variables GDP, poverty, and the exchange rate also have a significant effect on exports. Meanwhile, the two variables of inflation and distance have no effect on Indonesian exports. This condition shows the same thing among the three trading partner countries. Limitations: Other elements were not included in this study, such as digitalization and international trade technology. Contribution: The theoretical contribution of this research provides scientific contributions in the field of economic liberalization and poverty, and the empirical contribution shows that Indonesia's macroeconomic conditions are still dependent on trade with neighboring countries.
Pengaruh Segitiga Kecurangan untuk Mengidentifikasi Kecurangan Laporan Keuangan Menggunakan Variabel Moderasi Penerapan Integrasi Teknologi Industri Matius John Tirtawirya; Sugeng Riyadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.108

Abstract

Purpose: This study aimed to assess the effectiveness of the fraud triangle in detecting financial statement fraud with the fourth industrial revolution as a phenomenon that is proxied by the application of industrial technology integration as a moderating variable. Research methodology: The fraud triangle consists of pressure, opportunity, and rationalization. Pressure is used to calculate three variables namely financial stability, external pressure, and financial targets. Effective monitoring proxied as an opportunity. And one last variable is rationalization proxied by accruals. Companies included in five priorities sectors on the Making Indonesia 4.0 program have been selected and eliminated, leaving 33 companies as research samples. The logistic regression and subgroup analyses were used in this research. Results: The results indicate that accruals have a positive impact on financial statement fraud, while four additional variables, including financial stability, external pressure, financial targets, and successful monitoring, have no effect on financial statement fraud. Limitations: This study only focused on the five priority sector programs so the results may not be applicable to other sectors. Contribution: Simultaneously, the fraud triangle variables can influence financial statement fraud. Based on the result of subgroup analysis, the application of industrial technology integration is able to moderate the influence of fraud triangle variables on financial statement fraud.
Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati Rifqiyati; Masripah Masripah; Munasiron Miftah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.214

Abstract

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.
Analisis Fundamental Cryptocurrency terhadap Fluktuasi Harga: Studi Kasus Tahun 2019-2020 Septiana Sihombing; Muhammad Rizky Nasution; Isfenti Sadalia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.373

Abstract

Purpose: This study aimed to analyze cryptocurrency fundamentals against price fluctuations (case study 2019-2020). Research Methodology: The data in the research paper were accessed on the coinmarketcap.com website. The sample of this research is Bitcoin, Ethereum, Litecoin, and Bitcoin Cash. Results: The results show that: 1) Bitcoin Market Cap, Ethereum Market Cap, Litecoin Market Cap, Bitcoin Cash Market Cap have a positive and significant effect on price fluctuations. 2) Bitcoin Volume and Bitcoin Cash Volume have a positive and insignificant effect on price fluctuations. 3) Ethereum volume has a positive and significant effect on price fluctuations. 4) Litecoin volume has a negative and significant effect on price fluctuations. Limitations: Further researchers are expected to add variables such as (global macroeconomics, cryptocurrency Blockchain technology changes, psychological factors), different variables (quantitative and qualitative) and combine models to predict cryptocurrency price fluctuations by analyzing them fundamentally and technically. Contribution: This research implies that cryptocurrencies with highly speculative prices have the same fundamental value as the stock price.
Kesiapan Kerja Generasi Milenial di DKI Jakarta Raya: Pengaruh Kecerdasan Emosional dan Keterampilan Digital Jihan Sabilah; Silvania Nurfandi Riyanti; Nopriadi Saputra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.379

Abstract

Purpose: This study aimed to determine the level and effect of emotional intelligence and digital skills on the work readiness of the millennial generation in DKI Jakarta. Research Methodology: This study was based on quantitative approaches using the computation of regression. It used primary data through the questionnaire distribution with 401 respondents of the millennial generation in DKI Jakarta. Results: The results of the study indicate that emotional intelligence and digital skills influence work readiness. Limitations: This research only assessed emotional intelligence, digital skills, and work readiness variables, and only the millennial generation in DKI Jakarta. Contribution: This study shows the level of emotional intelligence, digital skills, and work readiness and how emotional intelligence and digital skills affect work readiness. The millennial generation can use this research to improve their work readiness by implementing emotional intelligence and digital skills.
Pengaruh Social Media Marketing terhadap Minat Berkunjung Wisatawan di Kota Bandung Melalui Nilai yang Dipersepsikan Alvin Satria Nugraha; Tania Adialita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.381

Abstract

Purpose: This research aimed to analyze the effect of social media marketing (SMM) on visit intention towards tourist attractions in Bandung, mediated by their perceived value. Research methodology: The research approach used a quantitative method using a questionnaire that involved 90 followers of Instagram account related to Bandung tourist destinations posts. Results: Using SPSS Ver.22, the findings claimed that the SMM has a positive effect on perceived value simultaneously. However, only one dimension of SMM, which is communication, has a partial effect on visit intention. Furthermore, the followers’ perceived value successfully mediates SMM on the visit intention. Limitations: This research is limited merely to utilizing one social media platform (Instagram account) related to Bandung's tourist attraction. Hence, further research covering the utilization of other social media platforms related to tourist attraction in various locations in Indonesia is needed to obtain comprehensive findings. Contribution: This research contributes to the advancement of marketing management to help stakeholders in the tourism industry determine SMM strategy using the Instagram account that can be utilized as a platform to shape positive perceived value and drive tourist visit intention.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025): Desember Vol 7 No 1 (2025): Desember Vol. 6 No. 4 (2025): September Vol 6 No 4 (2025): September Vol. 6 No. 3 (2025): Juni Vol. 6 No. 2 (2025): Maret Vol. 6 No. 1 (2024): Desember Vol. 5 No. 4 (2024): September Vol. 5 No. 3 (2024): Juni Vol. 5 No. 2 (2024): Maret Vol. 5 No. 1 (2023): Desember Vol. 4 No. 4 (2023): September Vol. 4 No. 3 (2023): Juni Vol. 4 No. 2 (2023): Maret Vol. 4 No. 1 (2022): Desember Vol. 3 No. 4 (2022): September Vol. 3 No. 3 (2022): Juni Vol. 3 No. 2 (2022): Maret Vol. 3 No. 1 (2021): Desember Vol. 2 No. 4 (2021): September Vol. 2 No. 3 (2021): Juni Vol. 2 No. 2 (2021): Maret Vol. 2 No. 1 (2020): Desember Vol. 1 No. 4 (2020): September Vol. 1 No. 3 (2020): Juni Vol. 1 No. 2 (2020): Maret Vol. 1 No. 1 (2019): Desember More Issue