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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 20 Documents
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Search results for , issue "Vol. 6 No. 1 (2024): Desember" : 20 Documents clear
Transformation of Consumer’s Coffee Consumption Behaviour in Batam Fasha, Andina; Anggraini, Ratih; Purwianti, Lily; Ramadani, Arienda Gitty
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3204

Abstract

Purpose: The transformation that has occurred in coffee consumption behavior is inseparable from the development of globalization which makes people behave consumptively. This will result in various changes to coffee consumption behavior in the people of Batam City. This study aims to discover coffee consumption behavior, trends, lifestyles, and preferences, where people have the habit of consuming coffee in dine-in coffee shops. But as it evolved, it turned into a coffee takeaway. Methodology/approach: This research uses a quantitative approach that aims to explore the causes related to changes in coffee consumption behavior. Data collection was carried out by purposive sampling with a total of 100 samples. Results/findings: Based on the analysis, five hypotheses were accepted, and two hypotheses were rejected, namely trends, lifestyles, and preferences that had a positive effect on consumption behavior. Preferences can mediate trends in coffee consumption behaviour, while preferences are not able to mediate the influence between lifestyle and consumption behaviour and there is no influence between lifestyle and coffee consumer preferences. Limitations: This study has limitations in that the transformation of coffee consumer behavior was only conducted in Batam City, so there may be differences of opinion if conducted in other cities due to different demographics, cultures, and lifestyles of the people in those cities. Contribution: The results of this study contribute to a deeper understanding of the dynamics of consumer behavior in consuming coffee, providing practical implications in the retail field of coffee business and valuable insights for academics.
Brand Equity in University: Literature Review Warganegara, Tri Lestira Putri; Suhaimi, Suhaimi; UmpuSinga, Hasrun Afandi; Barusman, M Yusuf S; Barusman, Andala Rama Putra; Habiburrahman, Habiburrahman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3268

Abstract

Purpose: A review of the history of university brand equity research is attempted to be given in this paper. Research methodology: Extracts from the Scopus database. Ten publications discussing university brand equity made up the sample, which spanned the years 2000 to 2203. The analysis approach groups articles according to pertinent subjects about institution brand equity. Results: All things considered, the study findings revealed that little study has been done on university brand equity. Limitations: Our research focuses exclusively on scientific articles published in the last 23 years and in the Scopus index. Contribution: Given the dearth of study on brand equity in the service industry, particularly in universities, this could offer researchers a chance to focus on university brand equity, particularly in Indonesia.
Peran Efektivitas Penggunaan Dana pada Hubungan Antara Kinerja Keuangan dan Tingkat Kemandirian Keuangan Rumah Sakit Munif, Naila Rusyda; Firmansyah, Amrie
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3328

Abstract

Purpose: This study examines the impact of financial performance on the level of financial independence of hospitals using the effectiveness of the use of funds as a moderation.Research Methodology: This research uses quantitative methods with secondary data from 28 hospitals from 2021-2023. The hypothesis was tested on panel data with double regression analysis.Results: The test results showed that the profitability and activity ratio had a significant positive influence on the hospital's financial independence level, whereas the liquidity ratio did not significantly influence the hospital's financial independence level. The research also concluded that the effectiveness of the use of funds reinforces the positive influence of the profitability and liquidity ratios on the level of financial independence but weakens the positive relationship between the ratio of activity and the level of financial independence.Limitations: This research only used 3 proxies for the financial performance. It also did not conduct research on service performance due to the limitations of the research data obtained.Contribution: This study is expected to provide information that helps increase hospitals' financial independence so that the hospitals’ objectives can be achieved to the maximum.
Efek Mediasi Kepuasan Kerja Karyawan pada Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Karyawan Pada PT. Laundry Pro Okto, Joni; Yudhinanto, Yudhinanto; Alie, Maria Septijantini; Surya , Andi; Desmon, Desmon; Vilta, Eka Travilta Oktaria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3337

Abstract

Purpose: This study aims to analyze the relationship between leadership style and organizational culture on employee performance through employee job satisfaction at PT. Laundry Pro. Research methodology: The research method used in this study is a quantitative method. In this study, inferential analysis was carried out using a variant-based structural equation test or Partial Least Square-Structural Equation Model (PLS-SEM). The population in this study were all employees at PT. Laundry Pro Express, totaling 132 employees. Results: based on the data analysis that has been carried out, it is revealed that leadership style has a positive and significant effect on employee job satisfaction, organizational culture has a positive and significant effect on employee job satisfaction, leadership style does not have a significant effect on employee performance, organizational culture does not have a significant effect on employee performance, employee job satisfaction has a positive and significant effect on employee performance at PT. Laundry Pro. Then employee job satisfaction is able to mediate the relationship between leadership style and organizational culture on employee performance positively and significantly. Limitations: This study is limited to only examining employee performance through leadership style, organizational culture, and employee job satisfaction, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study provides suggestions for PT. Laundry Pro, in an effort to improve employee performance, not only improve leadership style and organizational culture, but must be accompanied by an increase in employee job satisfaction as well, so that it can maximize the increase in employee performance in the company.
Future Prospect Versus Past Performance Menjelang Pemilihan Umum tahun 2024 Indahwati, Indahwati; Agustini , Ni Ketut Yulia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3351

Abstract

Purpose: This study aims to determine whether what investors actually expect between future prospects or past performance is related to the certainty and policy of market rules and the upcoming government to provide an overview of decision-making for management and investors. Research methodology: The research variables in this study were operational decisions, strategic decisions, financial performance, and company value as proxies for future prospects and past performance. Factor analysis and multiple linear regression were used for analysis. The population in this study includes companies listed on the Indonesia Stock Exchange. The sample was obtained using the purposive sampling method with the criteria of companies in the industry that were directly affected by the election on a quarterly basis, namely the 3rd and 4th quarters of 2023, and as many as 49 companies with 69 analysis units were obtained. Results: The results show that the three variables–operational decisions (DSO), strategic decisions (growth), and financial performance (ROA)–have a significant effect on the company's value (P/E) ahead of the 2024 elections. Research implications: Investors look more at future prospects by examining operational decisions, strategic decisions, and the company's financial performance. Limitations: The lack of data and the analysis techniques used were very simple. Contributions: This study reveals how operational, strategic, and financial performance decisions affect the value of companies in Indonesia ahead of the 2024 elections. Using regression analysis, this study identifies key factors such as Days Sales Outstanding (DSO), growth (growth), and Return on Assets (ROA) as determinants of company value. These findings provide practical insights for managers and investors, as well as theoretical contributions, by adding the political economy context to the analysis of company values.
Analisis Pengaruh Pendidikan dan Jumlah Penduduk Terhadap Ketersediaan Lapangan Pekerjaan di Provinsi Sumatera Utara Hasibuan, Ahmad Muniruddin; Nasution, Muhammad Lathief Ilhamy; Silalahi, Purnama Ramadani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3438

Abstract

Purpose: This study aims to analyze the influence of education and population on the availability of jobs in North Sumatra. Methodology: The methods used are qualitative and quantitative methods (combined/mixed methods). The data used by researchers in this paper are primary data (interviews) and secondary data obtained from the BPS (Central Statistics Agency) of North Sumatra, the government or other agencies, articles, news or websites that can support this research and the qualitative method uses an interview system with sources related to the problems studied. Results: The results of this study indicate that the education variable has a t-value of 2.994> t table = 1.943 so it can be concluded that education has a significant positive effect on the availability of jobs while the population has a t-value of 1.827 <t table = 1.943 so it can be concluded that the population variable not effect on the availability of jobs in the province of North Sumatra. Limitations: The results of the interview are that the availability of jobs will be easily obtained by job seekers if they have work skills, higher education and previous work experience. Contribution: The result have been salutation about how analysis project about education given solution for student.
Analisis Peningkatan Kinerja Pegawai Sekretariat Daerah Kabupaten Bintan Dalam Upaya Mewujudkan Tata Kelola Pemerintahan Yang Baik (Good Governance) Lestari, Puji; Indrawan, Muhamad Gita; Friadi, John; Wibisono, Chablullah; Satriawan, Bambang; Ngaliman, Ngaliman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3461

Abstract

Purpose: This research aims to analyze the influence of leadership style, work discipline and HR competency on the performance of Bintan Regency Regional Secretariat employees with job satisfaction as mediation. Results/findings: The results of the study showed that there was a significant and positive influence between the leadership style, work discipline on job satisfaction and employee performance. Meanwhile, competence does not affect job satisfaction but affects employee performance. Job satisfaction cannot moderate the influence of leadership style and HR competence on employee performance, but it can moderate work discipline on employee performance.
Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah Muhammad, Kurniawan; Firmansyah, Amrie
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3500

Abstract

Purpose: This research empirically tests the influence of internal auditor competence and the internal control system on the quality of government internal audits. This research also tests leadership as a moderating variable. Methodology: Leadership is also examined in this study as a moderating factor. Primary data from questionnaires given to internal auditor at Inspektorat Utama BPK RI. The study sample was composed of the following based on purposive sampling of 43 observations, with data collected through questionnaires, and processed using the Structure Equation Model (SEM) to process the linkert measurement scale. Results: The research results show that internal auditor competency and the internal control system have a positive effect on internal audit quality. This research also concludes that leadership does not strengthen the positive effect of internal auditor competence on the quality of government internal audits nor does it strengthen the positive effect of the internal control system on the quality of government internal audits. Limitations: This study also has limitations in the number of auditor respondents, namely internal auditors who have reviewed the quality of the BPK RI audit. Contribution: This research contributes to the literature on internal audit in public sector organizations which is still rarely examined in Indonesia.
Karakteristik CEO dan Manajemen Laba Dennis, Made Dwi Ariesta; Suhendah, Rousilita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3566

Abstract

Purpose: The aim of this study is to investigate the effect of Chief Executive Officer (CEO) characteristic, containing CEO age, CEO tenure, and CEO gender on the earnings management examined by the discretionary accruals among 42 firms listed on Indonesia Stock Exchange (IDX) for five years in 2018 until 2022. Results/findings: The results show that CEO age has no association with earnings management. CEO tenure has a significant positive association with earnings management, whereas CEO gender has a significant negative association with earnings management. Thus, to minimize earnings management, it is crucial to consider the length of time the CEO has been in their position (tenure). Contribution: The results of this study support both investors and creditors in determining which energy company credit offers to accept. Before making decisions about investments and credit, creditors and investors may take the CEO's traits into account. The CEO's traits may have an impact on the company's earnings management. Managers who are motivated by personal interests control earnings in the financial accounts. Good financial statements serve as the foundation for decisions made by creditors and investors. When earnings management is included, financial statements become unqualified and may cause consumers to be misled when making judgments.
Analisis Pengaruh Profitabilitas terhadap Return Saham dengan Nilai Perusahaan sebagai Variabel Moderasi: Studi Kasus pada Perusahaan Telekomunikasi di BEI pada 2018-2023 Rahayu, Maulana Yusup; Sucipto, Agus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3570

Abstract

Purpose: The purpose of this study was to test and analyse the effect of profitability on stock returns. Methodology: The research method used in this research is quantitative method. The research method used in this research is panel data regression. The sampling technique used in this research is nonprobability sampling with purposive sampling method so that the total sample is 6 telecommunication sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The analysis method used in this research is panel data regression analysis using Eviews 12. Results: The results of this study indicate that only Net Profit Margin has an influence on stock returns, while Return On Asset, and Earning Per Share have no significant effect on stock returns, and firm value interpreted by Price Book Value cannot moderate the effect of Return On Asset, Net Profit Margin, and Earning Per Share on stock returns. Limitations: The research is limited to several factors, namely the ratio of return on assets, net profit margin, earning per share, and price book value to stock profits. Besides, this research is only limited to telecommunication companies listed on the Indonesia Stock Exchange for the period 2018-2023. Contribution: This research can be used for consideration of stock investors in analysing stocks, this research can also be used as a literature reference for further research in examining stock returns.

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