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 322 Documents
 9   10   11   12   13 
Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi Kartikasari, Amanda Dwi; Laela, Sugiyarti Fatma
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.v5i1.2469

Abstract

Purpose: This study aims to analyze the effect of Sustainability Report (SR) disclosure on company performance. Research Methodology: This study uses data from 170 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. A total of 832 book years were analyzed using the panel data regression method. Performance is measured using earnings per share (EPS), which reflects market performance, and Return on Equity (ROE) and Return on Assets (ROA), which reflect accounting performance. Results: The findings show that SR disclosure positively affects EPS performance. SR disclosure has a marginal influence on ROE performance with an alpha test level of 10%. However, SR disclosure does not have a significant effect on ROA performance. Although internal SR disclosure does not affect performance, it has been proven to elicit a response from the market. Limitations: Sustainability Disclosure in this study was measured using a dummy variable. Consequently, it is less comprehensive to assess the quality of sustainability practices. Contribution: The findings strengthen the literature on the influence of sustainability disclosures on market performance. The challenge is to empirically prove that market performance should have an impact on accounting performance in the long term.  
Leadership entrepreneur dan intellectual capital terhadap kinerja keuangan BUMDes: Innovation capability sebagai pemoderasi Kusumawardani, Niken; Susi, Susi; Sukmasari, Dewi
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.v5i1.2623

Abstract

Purpose: This study examines the effect of entrepreneurial leadership and intellectual capital on the financial performance of village enterprises (BUMDes) through innovation capability. The independent variables in this study are entrepreneurial leadership (X1) and intellectual capital (X2), the dependent variable is financial performance (Y), and the moderating variable is innovation capability (Z). Methodology: The sample in this study was BUMDe officials at the Pesawaran Regency Government. Data were collected using a questionnaire and processed using the statistical regression test in SPSS. Results: The results show a significant relationship between entrepreneurial leadership and intellectual capital on financial performance, and innovation capability can moderate the financial performance variable. Limitation: This study only refers to one district in Lampung Province and data was only provide Contribution: The results of this study are expected to present an overview of officials and policymakers regarding the importance of innovation in managing BUMDes operations.
Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Mukti, Aloysius Harry; Windiarti, Nabilah Putri; Maharani, Agatha; Nafila, Sevina Ghina; Rizantha, Aditya Muhammad Rafly; Hidayat, Muhammad Faiz
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.v5i2.2639

Abstract

Purpose: This research aims to study accounting students at Bhayangkara University Jakarta Raya regarding their perceptions of the accounting profession, their level of fortitude, and the need for financial assistance, and whether these factors significantly influence them to become professionally qualified accountants. Methodology/approach: This study was conducted using a questionnaire prepared based on seven independent variables, which were then distributed to accounting students. The sample in this study comprised 65 students from the accounting study program at Universitas Bhayangkara Jakarta Raya. Results: The results showed that salary, prestige or status, opportunities for advancement, and advice received did not affect students' intentions to pursue professional qualifications. At the same time, the variables of job security and stability, financial assistance, and personality fortitude had a significant influence on students’ intention to pursue professional qualifications. Limitation: The number of samplings that do not represent all populations needs to be carefully determined. Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research was a pre-observation of the intention of career pursuit for students in accounting majors.
Pengembangan Model Kinerja Karyawan berdasarkan Karir, Spiritual Capital, dan Disiplin Prasodjo, Imam; Hardianto, Ade Manggala; Faujiah, Faujiah
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.v5i1.2685

Abstract

Purpose: The purpose of this research is to develop a model of employee performance involving career, organizational spirituality, and discipline. Method: The research method is a survey method by distributing questionnaires to 150 employees and using the SEM (structural equation modeling) analysis tool. researchers distributed questionnaires via gGoogleform, and classify, and analyze the model. Result: The findings of the outer model research show that all indicators are valid, and the hypothesis test is accepted as significant. Career variables and organizational spirituality have a direct effect on discipline, namely 0.260 and 0.689. While career and organizational spiritual variables have a direct effect on employee performance of 0.233 and 0.435. Career and spiritual mediation and employee discipline have a direct effect of 0.187, 0.230 ,and 0.334. Limitation: Research limitations. Researchers limit the survey area to only the city of Cilegon, so it is necessary to invade the research object in order to produce a more established model. Novelty: The novelty of the research is involving organizational spirituality as another perception to increase sales.
Analisis Kepemimpinan Transformasional terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Hardana, Ali
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.v4i4.2726

Abstract

Purpose: The Accountability of Islamic boarding schools in terms of transparency cannot yet be assessed as optimal, efficient and effective. The formulation of the problem that occurs is whether trust and transformational leadership affect the accountability of the financial reports of the Darul Istiqomah Hutapadang Islamic Boarding School. The purpose of this study was to determine the effect of trust and transformational leadership on the accountability of financial reports at Darul Istiqomah Hutapadang Islamic Boarding School. Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office. Results/findings: The results of the study show that the variable of trust has a partial effect on accountability and transformational leadership partially has no effect on accountability. Simultaneously the variables of trust and transformational leadership influence accountability. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Indri Ayu Lestari (2022) The results of this study indicate that Foreign Institutional Ownership, Domestic Institutional Ownership, and Dividend Policy have a positive and significant effect on Firm Value. Foreign Institutional Ownership has a negative and significant effect on Dividend Policy. Domestic Institutional Ownership has no effect on Dividend Policy. Dividend Policy as an intervening variable is unable to mediate Foreign Institutional Ownership of Firm Value. Dividend Policy as an intervening variable is unable to mediate Domestic Institutional Ownership of Firm Value.
Peran Komitmen Organisasi dalam Memediasi Pengaruh Kompetensi terhadap Kinerja Pegawai pada Inspektorat Kabupaten Pelalawan Rubina, Rubina; Seswandi, Agus; Zargustin, Dedi
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.v5i2.2873

Abstract

Purpose: his study aimed to determine the effect of competency on employee performance in the Pelalawan district inspectorate and the role of organizational commitment in mediating the relationship between these two variables. Methodology/approach: This research is quantitative research that uses cross-sectional techniques. The population in this study was Pelalawan Regency Inspectorate Employees, totaling 83 people, using total sampling. Statistical data analysis using the Smart PLS program Results: The results indicate that Competency and Organizational Commitment have a direct and significant effect on Employee Performance at the Pelalawan Regency Inspectorate. In addition, competency has a significant direct effect on employees’ organizational commitment at the Pelalawan Regency Inspectorate. Organizational Commitment is also considered capable of mediating the relationship between Competency and Employee Performance at the Pelalawan Regency Inspectorate Limitations: This research was only carried out at the Pelalawan Regency inspectorate which is a government institution so it cannot be generalized to private companies Contribution: This study can contribute to readers and anyone who wants to conduct research on organizational competence and commitment to employee performance in government institutions. Novelty: This research uses organizational commitment as a mediating variable in determining the relationship between competency and employee performance.
Determinan Overpricing Saham pada Saat Initial Public Offering di Bursa Efek Indonesia Ulfah, Atika; Qodri, Lailatul; Febriani, Erni
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.v5i1.2910

Abstract

Purpose: This study aimed to prove the effect of financial leverage, company size, company age and underwriter’s reputation on stock overpricing. Method: The population of this research was the companies which conducted initial public offering (IPO) which were listed on the Indonesia Stock Exchange in 2011 - 2020. This research used purposive sampling technique and the number of samples obtained was 62 companies. Results: The results of this study indicate that the variable company size, company age, and underwriter reputation have a positve effect on overpricing, financial leverage have a negative effect on overpricing. Limitations: This study does not test the type of industry and the level of industrial saturation of companies conducting an IPO. This study does not look at the agreement between the issuer and the underwriter whether it is full commitment or not. Contribution: This research is expected to increase knowledge about the factor that influence overpricing of share during the initial public offering on the Indnesia Stock Exchange.
Literature Review: Perkembangan dan Kinerja Bank Umum Syariah di Indonesia Tahun 2014-2023 Juliyanti, Wiwin
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.v5i1.2917

Abstract

Purpose: This study investigates the development and performance of Islamic commercial banks in Indonesia from 2013 to the present, focusing on the factors that influence growth and the challenges faced by the Islamic banking sector in supporting economic stability and inclusiveness. Methodology/approach: This research uses a literature review method of 30 previous research articles from the Google Scholar and Research Gate sites, which measure the financial performance of Islamic Banks in Indonesia in terms of profitability during the publication period–2013-2023. Results/findings: This research study reveals that several studies on Islamic Banks  in Indonesia use various indicators to measure financial performance and bank health, > 60% of researchers use the variable measurement ratios ROA, ROE, BOPO, CAR, FDR and NPF while the rest some use the LDR, RGEC, NIM, CGC, ETA, EFF, NPL and DPK ratios Limitations: The use of research methods in the form of literature that focuses on the analysis of several previous studies conducted by Google Scholar and ResearchGate can reduce the validity and generality of the research results. The literature review does not involve collecting primary data through observation or experimentation; therefore, the information obtained is descriptive and does not allow the identification of causal relationships. Contribution: Through a careful literature review of previous articles, this study succeeded in identifying the main trends, innovations, and challenges faced by the Islamic banking sector in Indonesia.
Studi Harga Saham Pasca IPO di Bursa Efek Indonesia Nima, Rosella Virginia Risang
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.v5i2.3021

Abstract

Purpose: This study provides empirical evidence that the initial share price tends to be lower than the share price over the periods of 1 d and 6, 12, 18, and 24 months thereafter. Methodology: This quantitative research used comparative test-type research with secondary data collection. Data were obtained through the Indonesian Stock Exchange (BEI) and processed using SPSS software. Results/findings: The results obtained in this research show that the initial share price has a positive difference between the post-IPO price for the first day, 6th, 12th and 18th month. However, things are different in the 24th month, when there is no evidence of any price changes occurring. Limitations: IPOs were conducted on the Indonesian Stock Exchange within a specific timeframe (2018-2019), which may limit the generalizability of the findings to other markets or periods. With a total sample that can be taken of 95 issuers with IPO and post-IPO prices can be taken over a period of two years. Contribution: To understand IPO underpricing dynamics. By highlighting the role of underwriters and company signals in shaping investor interest and share price performance, the study offers insights that can inform financial market participants, policymakers and researchers.  
Government Governance Moderate Foreign Direct Investment and Debt Stock on Tax Revenue Febriana, Hanin; Wijaya, Suparna; Arieftiara, Dianwicaksih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3097

Abstract

Purpose: This study aims to determine the effect of foreign direct investment (FDI) and debt stock on tax revenue, which is moderated by government governance variables. Methodology/approach: This research is quantitative research that uses a purposive sampling method to take samples. The samples taken were all from the population in South Asia, namely India, Sri Lanka, Nepal, Afghanistan, Maldives, Bangladesh, Bhutan, and Pakistan, resulting in 76 observations. The data analyzed were in the form of panel data in the form of secondary data obtained from the World Bank database. Panel data have the advantage of allowing a cross-sectional analysis of data on the same units over several time periods. Results: The research results show that variable foreign direct investment has a significant positive influence on tax revenue, while the debt stock variable has a significant negative influence. After adding the government governance moderation variable, the results are found that the foreign direct investment and debt stock variables have a significant positive influence Limitations: The limitation of this research is that it uses a small population of research objects, so that it can be added to the number of countries used as research objects. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

Page 11 of 33 | Total Record : 322

 9   10   11   12   13 

Filter by Year

2019 2026


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