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 20 Documents
 1   2 
Search results for , issue "Vol. 5 No. 4 (2024): September" : 20 Documents clear
Linking Knowledge Search to Innovation Performance in Culinary SMES Sector: The Mediating Role of Digital Orientation Ilhami, Susanti Dwi; Damayanti, Damayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3430

Abstract

Purpose: The purpose for this research is to explore the role of digital orientation in moderating the effect of knowledge search on innovation performance in culinary SMEs in Rembang Regency. Methodology:  The type of research is quantitative using an explanatory research approach. The number of research samples is 82 culinary SMEs in Rembang Regency by using the purposive sampling method. Results:  The research findings show that knowledge search has a significant effect on innovation performance. However, digital orientation cannot moderate the effect of knowledge search on innovation performance. Limitation: The use of limited sampling only in the Rembang regency so the findings cannot be generalized. In addition, the number of samples used in the research was too small therefore the scope of the research was limited. In this study, the research variables in the model only include 3 variables so that the research model is limited. Contribution: Based on the results of this research, culinary SMEs must improve their knowledge search capabilities therefore the innovation can be created optimally and also the implications of knowledge search can build a knowledge base for SMEs. In addition, these results can also be used for future research using the same research model.
The Uji Teori Institusional: Pengungkapan Emisi Karbon, Leverage, Profitabilitas, dan Nilai Perusahaan Budiman, Lucky Satria; Yadiati, Winwin; Abdul Hasyir, Dede
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3432

Abstract

Purpose: This study examines the impact of carbon emission disclosure, leverage, and profitability on firm value using institusional theory Research methodology: The research uses quantitative data from 10 energy companies listed on IDX (Indonesia Stock Exchange) between 2018-2022. The sample technique used was purposive sampling. Panel data regression is employed to analyze the data. Carbon emission disclosure is measured by GRI-305 (Global Reporting Initiative – 305), leverage by DAR (Debt-to-Asset) and profitability by EPS (Earning per Share) as independent variable, then firm value by PBV (Price Book Value) as dependent variable. Results: Carbon emission disclosure has a positive but insignficiant effect on firm value, leverage has a significant negative effect, while profitability shows a negative but insignificant effect on firm value. Limitations: The study’s sample size was limited due to the removal of outliers to meet classical assumption test, which may reduce the sample’s representativeness but improves data analysis quality. Contribution: This research is useful for investors, academics, companies, government, and the general public who want to know the benefits of carbon emissions disclosure, and the level of readiness of the Indonesian capital market in addressing climate change issues and disclosure of carbon emissions by companies.
Readiness of MSMEs in Facing the Industrial Revolution 5.0 through Green Economy Manan, Mohammad Athian; Nursari, Ayu; Sejati, Hiro; Yoesseri, Dafa; Mareta, Youlanda Tri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3447

Abstract

Purpose: This study aims to determine the readiness of MSMEs in Bandar Lampung City in facing the Industrial Revolution 5.0 through the implementation of the Green Economy. Methodology: This research uses descriptive quantitative analysis, qualitative analysis and descriptive simple linear regression using SPSS software version 23. The population in this study were 118,533 MSMEs in Bandar Lampung City. The research sample was obtained using the Slovin formula as many as 100 MSMEs. Results: The results show that MSMEs in Bandar Lampung City demonstrate a good understanding of the Green Economy, with an average score of 4.09.  However, despite this high understanding, the implementation of Green Economy principles in specific aspects such as waste management and social media campaigns still needs to be improved. In addition, MSMEs in Bandar Lampung City show high readiness in facing the Industrial Revolution 5.0, with an average score of 4.51. MSMEs have started to integrate digital technology and automation in their operations. Limitations: The limitations of this study include geographical coverage limited to MSMEs in Bandar Lampung City, so the results may not be generalizable to other regions.  Additionally, this study does not focus on MSMEs with specific types of businesses, so the results may not capture the specific characteristics or challenges that may be faced by particular business sectors. Contribution: The results of this study are expected to serve as a reference for policy makers in formulating more effective strategies to support MSMEs in adopting environmentally friendly technologies.
Pengaruh Economic Value Added , Market Value Added, dan Kebijakan Dividen terhadap Nilai Perusahan Azizah, Fara; Sulistyowati, Erna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3480

Abstract

Purpose:  The current study aims to envestigate the influence of Economic Value Added (EVA), Market Value Added (MVA), and dividend policy on the value of enterprises classified as LQ45 that were publicly listed on the Indonesia Stock Exchange from 2020 to 2022.  The study encompasses a dependent variable, Firm Value, alongside independent variables comprising Economic Value Added (EVA), Market Value Added (MVA), and dividend policy. Methodology: Quantitative research is what this study is all about. Information gathered from stock prices and yearly reports utilizing documentation methodologies. Twenty businesses were chosen the Purposive Sampling technique. Multiple Linear Regression in SPSS Version 27 was employed to examine in data. Results: Findings demonstrated that EVA has no influence on company value, but MVA has a large positive effect on firm value, and dividend policy has a massive positive effect on firm value. Meanwhile, the EVA, MVA, and Dividend Policy have a major beneficial influence on the firm's worth. Limitations: One of its drawbacks is the limited three-year analysis time; perhaps, future researchers will be able to employ a longer study period. Contribution: The study's findings may help businesses and investors weigh EVA, MVA and dividend policy factors when making choices.
Analysis of Opportunities and Challenges of Blockchain Technology in the Islamic Banking Industry (Case Study on the Use of Smart Contracts) farhan, muhammad; Imsar, Imsar; Dharma, Budi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3488

Abstract

Purpose: This research concludes that, with a strategic and collaborative approach, blockchain technology can be an effective tool for transforming the Islamic banking industry. Methodology: This study uses qualitative methods with literature analysis from 19 journals, one book, and three websites to explore how this technology can be applied in risk management, asset tracking, and interbank transactions. Results: The research results reveal that this technology can reduce fraud, manipulation, and cyberattacks, as well as increase customer and sharia authority trust through transaction transparency. However, there are major challenges to overcome, such as immature regulatory aspects, the need for a strong infrastructure, and a lack of understanding of this technology among customers. This study also emphasizes the importance of collaboration between Islamic banking, regulators, and other stakeholders to maximize the potential of blockchain technology. Limitations: Case studies on the use of smart contracts in the Sharia banking industry show that this technology can increase efficiency and Sharia compliance, reduce administration costs, and simplify transactions. Contribution: This study describes the role of blockchain in the sukuk issuance process. Blockchain technology, which is known for its decentralization, transparency, and security characteristics, has great potential to increase efficiency and transparency in Sharia banking operations.
ANALYSIS OF THE APPLICATION OF ISLAMIC BUSINESS ETHICS (CASE STUDY OF LOPO MANDHELING COFFEE PANYABUNGAN MANDAILING NATAL) Hasibuan, Zahra Syahfitri; Jannah, Nurul; Silalahi, Purnama Ramadani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3489

Abstract

Purpose: This research aims to examine how the Islamic business ethics present at Lopo Mandheling Coffee align with Islamic business ethics, in which the author conducts a study titled “Analysis of the Implementation of Islamic Business Ethics at Lopo Mandheling Coffee Panyabungan Mandailing Natal.” Methodology: The method used is a qualitative approach. At Lopo Mandheling Coffee, good Islamic business ethics have been implemented in accordance with the principles of unity, balance, free will, and responsibility. Results: It can be concluded that Lopo Mandheling Coffee has implemented Islamic business ethics as a competitive advantage. It is as if we have implemented the obligation of performing the five daily prayers, providing assistance and support to orphans as a form of social and environmental concern, as well as responsibility. Limitations : The author's suggestion is that Lopo Mandheling Coffee Panyabungan is expected to remain steadfast in applying the principles of Islamic business ethics, improve the quantity and quality of Human Resource management, and enhance the company's capital by seeking investors. Contribution : Islamic-based business ethics must be applied in today's highly competitive business environment. Keywords: Islamic Business Ethics; Application; Lopo Mandheling Coffee Panyabungan.
The Effect of the Implementation of Digitalization and Personal Technical Skills on Employee Work Effectiveness with the Perceiver Ease of Use System as a Moderation Putri, Winny Novanda; Abriand, Abriand
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3386

Abstract

Purpose: Technology is increasingly developing over time and is certainly an attraction for companies to improve their image. Research Methodology: PT Jasa Armada Indonesia Tbk, quantitative questionnaires, Smart PLS 4, reviews and surveys used in this study. Without discussion or explanation. Results: The application of digitalization had a positive effect on employee work effectiveness. Limitations: There are variables that are less strong so that they can weaken employee work effectiveness but still have a positive value because the perceiver ease of the system can help employees work effectively. Contribution: PT Jasa Armada Indonesia Tbk.
Determinan Motivasi, Potensi Berbasis Kompetensi Serta Pelatihan dan Pengembangan terrhadap Kinerja Karyawan yang Dimoderasi Pengalaman Kerja Balai Lelang: Studi Kasus Balai Lelang XYZ Halimatussaadah, Halimatussaadah; Faeni, Dewi Puspaningtyas
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3470

Abstract

Purpose: To determine the effect of motivation, competency-based potential, training and development simultaneously on employee performance moderated by work experience. Research methodology: This study uses a quantitative approach, a questionnaire instrument distributed to 198 people at the XYZ auction house. Results: Motivation, Collective Motivation, Competency-Based Potential, and Training and Development have a significant effect on employee performance. Competency-Based Potential, Training and Development do not have a significant effect on employee performance. The Moderating Role of Work Experience does not moderate the relationship between motivation and performance. Limitations: This study was conducted at the XYZ auction house. The variables studied are related to motivation, competency-based potential, training and development on performance which is associated with the work experience variable as a moderating variable. Contribution: Providing practical recommendations to improve employee performance through more effective motivation, competency development, and training and development programs.
Pengaruh Kualitas Layanan dan Citra Merek terhadap Kepuasan Pelanggan dan Niat Pembelian Sewa Kost di Singgahsini Mamikos Anggetha, Dwi Asih; Albari, Albari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3473

Abstract

Purpose: This study explores the impact of service quality and brand image on customer satisfaction and rental purchase intention among Singgahini Mamikos users. Research Methodology: Convenience sampling was used to collect data from 200 Mamikos users who were looking for boarding houses in Jogja and Jakarta over the past six months. The analysis was conducted using Structural Equation Modelling (SEM) with AMOS to assess the relationships between variables. Results: The SEM analysis shows that service quality and brand image significantly and positively affect customer satisfaction and rental purchase intention. These results suggest that improving these factors can increase customer satisfaction and the likelihood of rental transactions. Limitations: This study's reliance on convenience sampling and focus on only two cities may limit the generalizability of the findings to broader populations or different geographic areas. Contribution: This study contributes to the understanding of how service quality and brand image drive customer satisfaction and purchase intention in the digital rental property market, thereby providing valuable insights for developing targeted business strategies.
Mengungkap Potensi Wisata Syariah Berbasis Ekonomi Lokal: Katalisator Kebangkitan Ekonomi Masyarakat Pesisir di Provinsi Lampung Madnasir, Madnasir; Marwin, Marwin; Hanif, Hanif; Susanto, Is
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3654

Abstract

Purpose: This study aims to analyze the potential of local economy-based Sharia tourism in the coastal area of Lampung and its contribution to improving the local community’s economic welfare. This study also explored the role of infrastructure, digital promotion, and local community involvement in the development of Sharia tourism. Methodology: This study used a qualitative approach with in-depth interview methods, questionnaire surveys, participant observation, and documentation. The data were analyzed using thematic analysis techniques to identify the contributions and challenges in the development of Sharia tourism. Results: The results of this study indicate that Sharia tourism has a positive impact on the economic welfare of coastal communities through increased income, job creation, and SME development. Adequate infrastructure and digital promotion significantly increased the interest of Muslim tourists, especially millennials. Local community involvement in destination management plays an important role in maintaining the sustainability of the local economy. Limitations: This study is limited to the coastal area of Lampung and uses samples that are not taken randomly, so the results may not fully represent the conditions of Sharia tourism in other areas. In addition, this study is cross-sectional and lacks longitudinal data to show the long-term impact of Sharia tourism. Contribution: This study adds to the literature on local economy-based Sharia tourism development by providing empirical evidence on the economic impacts generated. These findings support the theory of sustainable development and highlight the importance of infrastructure, digital promotion, and local community involvement as key factors in creating a sustainable and highly competitive tourism ecosystem in coastal areas.

Page 2 of 2 | Total Record : 20

 1   2 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 7 No 2 (2026): Maret 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