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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 322 Documents
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Pengaruh Mekanisme Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Non Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Utama, Bryan Pramudya; Sastrodiharjo, Istianingsih; Mukti, Aloysius Harry
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2305

Abstract

Purpose: This study examines the effects of corporate governance mechanisms on financial performance. The population in this study is all consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021). Methodology/approach: The variables used in this study were the company's financial performance as the dependent variable, the Influence of Corporate Governance Mechanisms as independent variables, and the Audit Committee and independent Board of Commissioners as control variables. The sampling technique used was the purposive sampling method and 126 data samples were obtained. The analytical method used is Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test Results: The results show that the influence of the Corporate Governance Mechanism with the Proxy of the Audit Committee has no effect on financial performance. The Independent Board of Commissioners has a positive effect on financial performance. In addition to the control variable, Firm Size does not affect financial performance, and Board Size does not affect financial performance.
Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan Ratmono, Andrean Juli; Rusmana, Oman; Hasanah, Uswatun
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2315

Abstract

Purpose: This study aims to elaborate and examines the influence of apparatus competence, leadership, community participation, and supervision on the accountability of perceived village fund management.                                                                             Research methodology: This research is a case study using a quantitative approach. The research was conducted in 11 villages in Jatilawang District. The study population was members of the Village Government Institutions consisting of village officials and the Badan Permusyawaratan Desa (BPD) with a population of 215. The research sample was determined using a purposive sampling technique, with a total sample size of 110. Multiple linear regression was used for the data analysis. Results: The results of the study show that (1) Aparattus Competence has a positive and significant effect on perceived village fund management accountability, (2) leadership has a positive and significant effect on perceived village fund management accountability, (3) community participation has a positive and significant effect on perceived village fund management accountability, and (4) supervision has a on perceived village fund management accountability.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Putri, Resti Amelia; Maryani, Maryani; Damayanti, Damayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2348

Abstract

Purpose: The purpose of this study is to investigate the impact of value-added capital, value-added human capital, and structural capital value-added on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange. This study's variables include independent variables such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), as well as the dependent variable Financial Performance. Method: This quantitative study employed statistical tests on secondary data. Purposive sampling was used to select the samples. This study used 16 companies as samples over a four-year research span to collect 64 sample data units. Multiple linear regression analysis was employed in this study as an analytical method. Result: The findings revealed that there was a significant effect on financial performance from Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) all at the same time, with only Value Added Capital Employed (VACA) and Structural Capital Value Added (STVA) having a significant influence. Contribution: This study suggests that companies can improve their financial performance by using their intellectual resources. Companies are expected to be able to manage their intellectual capital resources better, and efficient intellectual capital management can provide value added to support companies in improving their financial performance.
Studi Etnometodologi Islam untuk Mengupas Praktik Akuntansi Hutang Thalib, Mohamad Anwar
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2375

Abstract

Purpose: This study explores debt accounting practices conditional on non-material values. Method: This study uses an Islamic paradigm, qualitative method, and Islamic ethnomethodological approach. There were five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. Result: The study results show that there is a practice of debt accounting in the form of sources of debt funds obtained from friends and relatives. Debt funds are intended only to finance urgent needs. Debt repayment is performed through salary deductions and repayments assisted by the husband. The debt was recorded. This debt accounting practice requires non-material value in the form of responsibility. This value is reflected in the informants' actions, who only make loans when there is an urgent need, and the informants record the debts made and the date of payment of the debt. Limitation: A limitation of this research is that no documentation was found on the method of recording debt accounting by honorary teachers. Contribution: This study contributes to the literature by presenting the concept of debt accounting by honorary teachers, based on non-material values in the form of responsibility. Novelty: The novelty of this research lies in the results of this study, presenting the concept of debt accounting not limited to techniques and calculations, but conditions with non-material values.
Pengaruh Sistem Pembayaran Digital terhadap Efektivitas dan Efisiensi Penjualan di PT Sumber Alfariya Trijaya Tbk Oktaria, Eka Travilta; Hermansyah, Hermansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2340

Abstract

Purpose: This study aims to analyze the effect of the digital payment system on the effectiveness and efficiency of sales at PT Sumber Alfariya Trijaya Tbk Lampung branch. Method: The research method used in this study is a quantitative method with an observation approach. Data collection techniques based on primary data sources, in this study using the questionnaire method. The analysis technique used in this research is validity test, reliability test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test. Result: Digital payment systems have a significant effect on the effectiveness and efficiency of sales and have a 60% influence on the effectiveness and efficiency of a company's sales PT Sumber Alfariya Trijaya Tbk Lampung Branch. Limitation: In the research that has been done there are research limitations which in this case affect the results of this study, namely the answers from respondents when filling out the questionnaire that are not in accordance with the problems faced, this is due to differences in income and understanding of each respondent Contribution: Based on the research that has been done that the digital payment system has an influence on the effectiveness and efficiency of sales, so it is recommended for companies to continue to develop this digital payment system so that the system runs accurately, faster and more efficiently. Novelty: The novelty of this research is the use of payment systems that are starting to change a lot, not only with new designs, but what is being studied is a phenomenon that has already occurred, namely the transfer from paper money to digital money.
Faktor Determinan Kinerja Keuangan pada Return Saham (Studi Kasus pada Perusahaan Perbankan di Indonesia) Pradnyawati, Sagung Oka
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.1312

Abstract

Purpose: The purpose of this research is to test and analyze the determinant factors that can affect stock returns. Research methodology: Multiple linear regression analysis was used as a data analysis technique and probability method with purposive sampling was used to determine the research sample. Results: The conclusion of this research is that the operational ratio has a negative effect on stock returns, while the debt to equity ratio and net profit margin do not show a significant effect, while the investment opportunity set and economic value added have a positive effect on banking companies in Indonesia. Limitations: The research is only limited to the financial performance ratios used and the results given are focused on banking companies in Indonesia only. Contribution: This research can be used as a literature reference for further research, especially research on stock returns.
Analisis Fundamental untuk Menilai Saham dengan Metode Valuasi Relatif terhadap Keputusan Investasi Gunawan, Candra; Hapsari, Nesti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2262

Abstract

Purpose: The purpose of this study is to determine the condition of a food and beverage company's stock price in an undervalued (cheap) or overvalued (expensive) position so that it can make investment decisions. Research methodology: This research methodology uses a quantitative descriptive method. The sampling technique used was purposive sampling based on criteria. Then obtained eight research samples including CEKA, ICBP, INDF, MYOR, ROTI, SKLT, ULTJ, and DLTA. For data collection techniques in this study using the documentation method and data analysis was performed manually using Microsoft Excel. Results: The results of stock valuation using the PER, PBV and PSR methods on average show that the company is in overvalued condition, including ICBP, MYOR, ROTI, ULTJ, SKLT and DLTA shares, so a good investment decision is to sell. Meanwhile, shares of CEKA and INDF companies have an average calculated value of undervalued (cheap) so the right investment decision is to buy these shares. Limitations: This study only uses six financial ratio scales to see company performance and share valuation using only relative valuation methods such as PER, PBV and PSR. Contribution: This research can be a good reference source for investors in making investment decisions, especially those who want to invest their funds in stocks. In addition, the company is expected to be able to provide evaluation information on the company's financial performance. So it can bring potential investors to invest and gain loyalty to the company.
Pengaruh Terpaan Ads Instagram dan Harga terhadap Keputusan Pembelian Produk Nitro Ventura Prasetiyo, Budi; Azura, Amberia Narfi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2352

Abstract

Purpose: The aim of this study is to determine whether the price effect on purchasing decisions exists, to determine your options regarding purchasing products at Nitro Ventura, and to determine the influence of advertising on Instagram on the decision to buy nitro-ventura goods. Research Methodology: The place where the research was conducted was the Nitro Ventura Coffee Shop, Bandung. The data used is primary data which the author took from data from Moka Pos Nitro Ventura and its Instagram followers. The sampling technique used a non-probability sampling technique with a judgment sampling method. The sample size was calculated using the Slovin formula to obtain the required sample of 88 respondents. The analysis technique used in this research is multiple linear regression analysis, with hypothesis testing using the t test and f test, as well as the coefficient of determination Results: Normal, Heteroscedasticity test: No multicollinearity occurred Partial Influence: Instagram Ads have greater influence (44.88%) Rsquare: 66.5% Limitations: Short Term Effects, External Factors Contribution: This research can be especially useful for the Nitro Ventura Coffee Shop and students conducting research on this topic.
Peran Kredit Usaha Rakyat (KUR) terhadap Perkembangan UMKM (Studi Kasus Bank BRI Unit Kedaton) Khoiriah, Nisaul; Yusda, Desi Derina; Oktaria, Eka Travilta; Hairudin, Hairudin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.2383

Abstract

Purpose: This study aims to determine the role of people’s Business Credit on the Development of MSMEs at Bank BRI Unit Kedaton. Methodology/approach: This study used qualitative descriptive methods with primary data sources, namely survey and questionnaire results, and secondary data in the form of journals and articles related to research. Data collection techniques included observation, questionnaires, and documentation. The population used in this study is all KUR customers at Bank BRI Unit Kedaton from to 2020-2022 with a sample of 97 respondents calculated using the Cohcran formula. Results: The results of this study show that the role of KUR has a significant effect on the development of MSMEs in the Kedaton Unit, judging from the t-count test results of 9,708 t-tables > 1,661, and from the determinant test results of 49.8%, and the remaining 50.2% was influenced by other var iabels that were not studied in this study. Limitations: This study used only one independent research variable that affected micro, small, and medium-sized enterprises. There are many other independent variables that can explain and possibly influence Micro, Small and Medium Enterprises variables, but researchers did not use them in this final project study. Contribution: The provision of people’s Business Credit (KUR) financing to Micro, Small and Medium Enterprises (MSMEs) is expected to continue to increase so that the wider community can conveniently build or develop a business. Novelty: novelty in this study lies in the time and conditions carried out by the researcher, so as to get differences from the results of the study.
Analisis Pengaruh TQM, Budaya Organisasi serta Sistem Penghargaan terhadap Kinerja Manajerial Mardhiana, Putri; Yuliansyah, Yuliansyah; Puspita, Harsono Edwin; Dewi, Fajar Gustiawaty
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2401

Abstract

Purpose: This study aims to evaluate the influence of Total Quality Management (TQM), Organizational Culture, and Reward Systems on managerial performance in startup companies in Indonesia during the COVID-19 pandemic. Methodology: This research considered a population of leaders/managers of service companies, with a total of 2,229 startup companies in Indonesia in 2021. Convenience sampling was used. In this case, 25 leaders and managers of start-up companies in Indonesia were the sample subjects., who answered the research questionnaire. This study was quantitative and used primary data. The primary data were obtained through field studies using questionnaires. The structural model in this study was measured using the coefficient of determination (R²) and the path coefficient to measure the relationship between variables. We then test the hypothesis using the t-test to determine the effect of the independent variable on the dependent variable. Results: it is known that Total Quality Management (TQM) and Organizational Culture have a significant positive impact on managerial performance in start-up companies in Indonesia. However, the Reward System has not been proven to have an impact on managerial performance in the context of start-up companies in Indonesia, perhaps due to the company's limitations in creating an effective reward system as a motivation for employees. Limitations: Limitations in this research include the use of a survey method with a questionnaire without direct interviews with respondents. The sample was limited to 13 startup companies using a convenience sampling method due to time constraints and the impact of the COVID-19 pandemic, as well as the low return rate for questionnaires due to the lack of research permits due to the COVID-19 pandemic. Contribution: This research is expected to provide a deeper understanding of the role of factors in research in facing the challenges faced by start-up companies in Indonesia today. Novelty: novelty in this research includes the use of new variables that have not been studied before and were carried out during the Covid-19 pandemic which provides a better picture from the worker's perspective.

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