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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 245 Documents
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Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen Mediaty, Mediaty; Usman, Asri; Pangraran, Fisca Mawa'; Nadhifa, Nisrinatul; Irianto, Laode Wijaya Bagus
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.v5i3.3098

Abstract

Purpose: This study aimed to offer insights for management to enhance performance across various aspects to remain competitive in the cement industry. Methods: This study analyzed PT. Semen Tonasa's performance uses the balanced scorecard approach, covering finance, customers, internal business processes, and learning and growth. Data were gathered from companies’ financial statements and surveys of employees and customers. Resuts: Of the 14 performance indicators assessed, four exceeded standards, four met standards, and six were below standards. The overall performance was rated as sufficient, with 55.56% achievement, indicating no significant improvement from the previous year. Limitations: PT. Semen Tonasa needs to continue efforts to improve performance, especially in terms of financial aspects, employee productivity, and customer satisfaction, in order to be able to compete in the cement industry. In addition, the implementation of the baanced scorecard needs to be optimized to improve performance. Contribution: This research analyzes PT Semen Tonasa’s companies using a balanced scorecard approach and provides insights for improving company performance in the future.
Analisis Kebijakan Dividen melalui Indikator Sektor Perbankan di 5 Negara ASEAN Meirawati, Eka; Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Azzahra, Aisyah; Chulim, Felix Rafael
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.v5i3.3115

Abstract

Purpose: This study delves deeper into dividend policies through the lens of the banking sector in five ASEAN countries. Methodology/approach: The study spans a nine-year observation period from 2011 to 2019, encompassing a total sample of 46 banking firms. Using multiple linear regression analysis with the ordinary least squares (OLS) method, secondary data were collected annually from the financial and annual reports of banking firms listed on stock exchanges in Vietnam, Indonesia, the Philippines, Thailand, and Malaysia. Results/findings: The findings reveal that within the banking sector of these five ASEAN countries, the Gross Profit Margin (GPM) negatively and significantly impacts the Dividend Payout Ratio (DPR), while the Return on Assets (ROA), bank size, and Asset Turnover Ratio (ATR) positively and significantly influence the DPR. Conversely, the Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), and Total Profit Ratio (TPR) do not significantly affect DPR. These results underscore the importance of financial performance in shaping dividend policies within ASEAN financial markets. Limitations: The study focuses on five ASEAN countries and specific financial variables, which may not fully represent the banking sector dynamics of the entire region. Contribution: This study provides valuable insights into the banking sector in ASEAN countries by highlighting the link between financial performance and dividend policies
The Influence of Capital Intensity, Advertising Intensity and Transfer Pricing on Tax Aggressiveness Pradipta, Khairunissa Alika; Irawan, Ferry; 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.v5i3.3119

Abstract

Purpose: This study aims to determine the effects of capital intensity, advertising intensity, and transfer pricing on tax aggressiveness. Methodology/approach: This study uses a quantitative method that utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) and related company websites. The data source in this study is the financial reports of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022 as many as 95 companies. Then, the sampling technique uses the Purposive Sampling method. Results/findings: The results show that the capital intensity variable has no influence on tax aggressiveness, while the advertising intensity variable has an influence on tax aggressiveness, and the transfer pricing variable has an influence on tax aggressiveness. Limitations: The limitation of this study is that the measurement used is the Book Tax Difference (BTD), which cannot maximally identify tax aggressiveness. This is because the measurement can only measure the difference between fiscal and commercial policies. In this study, only three variables affect tax aggressiveness, and the population of research objects used is still small, so the variables, population size, and observation years used as research objects can be added. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.
Pengaruh Persepsi Kemudahan, Lingkungan Sosial dan Literasi Keuangan terhadap Minat Penggunaan QRIS Zanra, Sri; Sufnirayanti, Sufnirayanti
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.v5i3.3122

Abstract

Purpose: This research aims to determine the influence of perceived convenience, social environment and financial literacy on interest in using QRIS among MSMEs in Pekanbaru City, moderated by education level. Research methodology: This study is a quantitative research, the data in this research have been acquired form the distribution of questionnaires and use Partial Least Square app technique which data processing was assisted by Smart PLS 3.0. In this research, a sample of 100 people was used. Results: Perception of convenience, social environment and financial literacy have a direct influence on interest in using QRIS among MSMEs in Pekanbaru City. Meanwhile, based on the moderation test, it was concluded that the level of education did not moderate the influence of perceived convenience and social environment on interest in using QRIS among Pekanbaru City MSMEs. However, the level of education is able to moderate the influence of financial literacy on interest in using QRIS among Pekanbaru City MSMEs.. Limitations: The research was conducted with a limited sample, both in terms of sample size and population diversity. This could affect the appropriate representation of the MSME population in Pekanbaru City and may limit the conclusions that can be drawn. Contribution: This research is expected to provide deeper insight into the factors that influence the adoption of QRIS payment technology, as well as the potential role of education level in this process.
Factors for Increasing Competitive Advantage in MSMEs Reviewed from a Systematic Literature Review Oktaria, Eka Travilta; Raras, Pungky Nanda; Alam, Iskandar Ali; Barusman, Andala Rama Putra; Habiburrahman, Habiburrahman
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.v5i3.3132

Abstract

Purpose: This study aims to determine the factors related to competitive advantage, especially in Micro, Small and Medium Enterprises (MSMEs), and to gain an in-depth understanding of the field of Competitive Advantage by classifying, defining, and analyzing the latest scientific literature. Research Methodology: This research uses the systematic mapping study (SMS) method to examine scientific publications on the field of competitive advantage published from time to time based on focus and type of research. Results: The results of this study also provide a summary of current research topics and trends related to Competitive Advantage. Micro, Small and Medium Enterprises (MSMEs) can gain a Competitive Advantage through planned strategies. The goal of this strategy is to generate greater profits than competitors. To gain Competitive Advantage, many factors are equally important. Some of these are challenges, artificial intelligence, adoption, industry, covid, application, technology, data, performance, green innovation, capability, role, supply chain, innovation, and image classification factors. This factor creates and maintains a competitive advantage over competitors. Limitation: Limited number of variables in determining factors related to the development of micro, small, and medium enterprise (MSME) governance, such as MSME performance, Market Orientation, Innovation, Marketing, Dynamic Capabilities. Contribution: This research provides a practical way to learn which topics are appropriate for research and which areas require additional research and help researchers plan future discovery gap (gap) research.
The Combined Effect of Brand Gestalt, Brand Awareness, and Brand Image on Ecotourism WOM Intention Mandagi, Deske W.; Pasuhuk, Lefrand S.; Kainde, Sandra J.R.
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.v5i3.3147

Abstract

Purpose: This study aims to critically examine the interplay of brand gestalt, brand awareness, and brand image in the rapidly evolving context of ecotourism destinations, addressing the immediate need for insights that can enhance sustainable tourism marketing strategies. Methodology: A quantitative research design was utilized in this study using survey-based data on 241 respondents who were visitors to ecotourism destinations in North Sulawesi, Indonesia. Results: This study found that service quality, platform type, shopping convenience, and product quality have a positive influence on consumer satisfaction when shopping online. Limitations: One potential limitation of the study is that the respondents were limited to customers of online shoppers and college students in North Sulawesi, which may restrict the generalizability of the findings to broader consumer populations. Contribution: Tourism operators can use the insights gained from this study to enhance their brand strategy. By focusing on building a strong brand gestalt, increasing brand awareness, and fostering a positive brand image, they can effectively stimulate WOM, which is a powerful marketing tool in ecotourism.
Pengaruh Fitur Muslim Friendly terhadap Perilaku Pelanggan Airbnb Sahputra, Roza; Indra, Indra; Hussin, Mohd Fauzi bin Abu; Afifah, Kuni
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.v5i3.3163

Abstract

Purpose: This research aims to analyze the influence of halal attributes, such as halal social environment, halal facilities, halal food and beverages, and services and staff of hotels or guesthouses, which are grouped into one variable, namely cognitive assessment, on consumer intention to visit, consumer willingness to pay, and WOM through Affective Assessment. Methods: This was a quantitative descriptive study. The data were processed using the Structural Equation Modeling (SEM) method through the partial least squares (PLS) or SEM-PLS approach. The data for this study were divided into two types: primary data obtained from questionnaires distributed online to 150 respondents in the Jakarta, Medan, and Kuala Lumpur areas. The testing consisted of two tests, namely the measurement test of the model (outer model) and the structural model test (inner model) using the SmartPLS3 tool. Results: Cognitive Assessment influences Intention to Visit, WOM, and Consumer Willingness to Pay through Affective Assessment by 90.6%, while the remaining 9.4% is explained by other constituent variables that are not explained in this study. Contribution: Adds variety to research on digital platforms and the diversity of culture, religion, and beliefs in the context of technology use. Limitations: At times, this research may face data limitations, especially if the data available from Airbnb or respondents are not sufficiently representative or complete.
Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah Kamalia, Alfia; Firmansyah, Amrie
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.v5i4.3228

Abstract

Purpose: This study examines the effects of the government's internal control system and the implementation of good public governance on government performance accountability. In addition, leadership style can affect the government's internal control system and implementation of good public governance. Methodology: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms media to all civil state apparatuses at the Ministry of Communication and Information. Fifty questionnaires were obtained for distribution was 50 respondents. Hypothesis testing was performed using a Structural Equation Model (SEM). Results: The government's internal control system and implementation of good public governance positively affect government performance accountability. The leadership style weakens the government's internal control system on government performance accountability. Leadership style does not affect the application of good public governance to government performance accountability. Limitations: The questionnaire items were compiled based on limited sources, causing some items to be declared invalid. The distribution of questionnaires via Google Forms was not believed to be valid for the answers given by respondents and could not be confirmed directly. Contribution: This research is expected to improve the government's accountability for its performance and serve as a reference for further research.
Pengaruh Harga, Produk, Lokasi dan Promosi terhadap Minat Beli pada PT. Medico Global Pratama Bandar Lampung Aryando, Praditya; Surya, Andi; Desmon, Desmon; Yudhinanto, Yudhinanto; Hasbullah, Hasbullah; Sari, Evi Meida
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.v5i3.3265

Abstract

Purpose: To determine the influence of marketing on price, product, location, and promotion of purchasing interest in trading companies with coal as a commodity. Methodology: The data used in this study were qualitative. The primary data source used was based on the source, and this type of primary research data can be obtained by researchers directly from the data source. A total of 46 samples were used in this study. The data collection techniques used were interviews/questionnaires, documentation, and literature review. This study consists of two variables: the independent variable (X1) price, (X2) product, (X3) location, (X4) promotion, and the attachment variable (Y) Purchase Interest. The analytical tool uses the classic assumption test, which consists of validity and reliability tests, normality tests, heteroscedasticity tests and correlation tests, multiple linear regression tests, hypothesis tests consisting of coefficient of determination tests, F tests, and T tests, and the SPSS analysis tool version 23. This research was conducted at the Medico Global Pratama Company. Results: Price, Product, Location and Promotion variables have a positive and significant effect on purchase interest in PT. Medico Global Pratama Lampung. Limitations: The problem is limited to the simultaneous influence of price, product, location, and promotion on purchasing interest in PT. Medico Global Pratama Lampung. Contributions: Data sources were searched, articles were assessed, results were reported, and the published paper was drafted.
Analysis of Demand Volume, Material Supply, and Work Hours against Delta Power Listrindo CV Production Performance Rozi, Yudi Fakhrul; Aslami, Nuri; Dharma, Budi
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.v5i3.3285

Abstract

Purpose: Purpose of this research is to find out what factors affect the production performance of CV Delta Power Listrindo so that later it can solve the challenges that exist in its production performance. Methods:. Production performance can be measured through various indicators, such as product efficiency, product quality, production time, and costs incurred. To achieve optimal production performance, companies need to implement various strategies and conduct analysis to find out what factors affect their production performance. CV Delta Power Listrindo finds challenges in its production performance, which requires a more in-depth analysis to find out what factors affect its production performance, this is what motivates researchers to conduct this research. Results: The results of the study describe, the number of requests is positive and significant on production performance, found in the t column section, the variable number of requests has a t value (2.337)> t table (1.703) and a significant 0.028 <0.05. Limitations: Of course, this research has limitations, namely as follows, this research only focuses on certain manufacturing industries, so the results in this study cannot be extended to all industrial sectors, and the data used in this study comes from a certain period of time, so it cannot capture long-term fluctuations that may affect production performance. Contribution : Based on the findings and results of research that shows the number of requests is positive and significant to production performance, variable demand is positive and significant to operational performance, and working hours are positive and significant to production performance. It is hoped that CV Delta Power Listrindo will pay more attention to the amount of demand, material inventory and working hours because these three factors have a positive and significant value on production performance. And it is hoped that further research can examine various factors, in order to find out what factors can affect the production performance of CV Delta Power Listrindo besides demand factors, material inventory, and working hours.

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