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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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Pengaruh Audit Tenure, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan Galingging, Elvita Sabat Uly Vera; Yulianto, Eko
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.v5i4.3301

Abstract

Purpose: This study examined the impact of audit tenure, managerial ownership, and company size on the integrity of financial statements. Methodology: The sample was selected using purposive sampling, resulting in 29 companies and 77 data points from transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2020-2022. Secondary data from the annual reports were analyzed using multiple linear regression. Results: Company size affects the integrity of financial statements, whereas audit tenure and managerial ownership do not. Limitations: The study is limited by measuring audit tenure as the number of years a Public Accounting Firm has engaged with a client, going back up to six years. Additionally, only one measurement tool–accounting conservatism–was used. Contribution: The findings are expected to enhance the understanding of financial statement integrity for both internal users, such as management, and external users, such as creditors and investors, aiding in making informed decisions. Furthermore, this study contributes to the literature by expanding the determinants of financial statement integrity in transportation and logistics companies. Novelty: This study addresses gaps in previous research, employs STATA software, focuses on the transportation and logistics sector, and covers the most recent period.
Struktur Modal, Rasio Aktivitas, dan Ukuran Perusahaan terhadap Harga Saham Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index Fitria, Zahrotul; Sukardi, Agung Slamet
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.v5i4.3312

Abstract

Purpose: This study aims to determine the influence of capital structure, activity ratio, and firm size on the stock prices of the mining sector listed on the Jakarta Islamic Index (JII). Methodology: The population of this study comprises mining sector companies listed on the Jakarta Islamic Index in 2019-2023. A purposive sampling technique was used. Results: The results of this study show that capital structure has no effect on stock prices, activity ratio has a positive and significant effect on stock prices, and company size has a negative and significant effect on stock prices. Limitations: This study used limited data for the 2019-2023 period, the results may not apply for different periods. The research sample is focused on mining sector companies; therefore, the results cannot be generalized to all companies or industries. This study does not consider macroeconomic or other factors. Contribution: This research is expected to provide a clear view of how mining sector companies can optimize stock prices in the capital market.
Volatilitas Nilai Tukar dan Harga Komoditas Global selama Krisis Laut Merah Agustina, Agustina; Barus, Andreani Caroline; Firza, Syafira Ulya; Halim, Fandi; Br Ginting, Litka Tiadoraria
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.v5i3.3336

Abstract

Purpose: This study aims to determine the most suitable model for assessing the volatility of currency exchange rates for Indonesia, Malaysia, and Singapore, as well as global commodity prices, specifically gold and crude oil. Methodology: The research was conducted by performing various tests using the SPSS version 25 application, followed by a volatility analysis employing the GARCH method with the E-Views version 9 application. Results: The study reveals that the Red Sea crisis significantly impacts global investment volatility. The EGARCH(1,1) model best describes the volatility of USD/IDR, USD/SGD, and crude oil prices, while the GJR-GARCH(1,1) model is most suitable for USD/MYR, and the GARCH(1,1) model fits gold price volatility. Limitations: This study is limited by its focus on only three countries (Indonesia, Malaysia, and Singapore) and two commodities (gold and crude oil). Additionally, the analysis only covers the period following the first attack in the Red Sea crisis. Contribution: This research provides valuable insights for decision-makers and investors by highlighting the impact of global events on market volatility.
Kewajiban Moral, Keadilan Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak Annisa, Ishma; Suparna Wijaya
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.v5i4.3348

Abstract

Purpose: This study aims to determine the variables that affect taxpayer compliance such as moral obligations, tax fairness, and trust in government among MSMEs in DKI Jakarta. Methodology: This study used a quantitative methodology to assess variables related to research through respondent questionnaires about tax compliance to MSME’s in DKI Jakarta. Using statistical software SmartPLS 4.0, data were analysed using PLS-SEM techniques with outer and inner models. Results: Moral obligation, tax fairness, and trust in government variables comprise the 23 items that contain the variable dimensions used to assess the validity of their effects on purchasing decisions. The results show that moral obligation affects taxpayer compliance. Meanwhile, tax fairness and trust in government do not affect taxpayer compliance among MSMEs in DKI Jakarta. Limitations: The limitations of this research include the variables used, a limited number of respondents which prevents the results from being generalized, and the potential for biased results due to the use of questionnaires for data collection. Contribution: This research is intended to provide an evaluation for the government to enhance public trust and tax fairness and broaden readers' understanding.
Pertumbuhan Ekonomi Masyarakat di Pinggiran Kota Rusdha, Ulya; Elizabeth, Misbah Zulfa
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.v5i4.3361

Abstract

Purpose: The purpose of this study is to see how the economic growth of the people of Mranggen District develops, find the factors that affect it, and find the most suitable development strategy to encourage more equitable and sustainable economic growth. Research methodology: This research method is a qualitative method using a qualitative approach of case studies, which is taken because this research is very interesting to study. As well as with interview techniques in collecting information. Results: Mranggen District, as a suburb of Semarang City, experienced significant economic growth thanks to its economic linkages with the surrounding city and districts, as well as developing through small and medium industries, trade, and agriculture, which encouraged land use change and urban development. Limitations: This research is limited to Mranggen District in Demak Regency, so the results may not be generalized to other areas. In addition, qualitative interview methods and data limitations can affect the subjectivity and completeness of the information obtained. Contributions: This research expands the understanding of the impact of economic growth and urbanization on suburban areas, especially in Mranggen District, as well as identifying opportunities for small and medium enterprises in the area. These findings also provide valuable data for further study and provide important insights for policymakers in designing economic and infrastructure development strategies.
The Influence of Independent Entrepreneurs and Independent Campus on Startup Developments by Realizing Creative Ideas as Moderating Variables Wulan, Rizki Ayu Wulandari; Yani, Ari Soeti
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.v5i4.3376

Abstract

Purpose: This study aims to determine the effect of independent entrepreneurs’ influence and independent campuses on startup development by realizing creative ideas as a moderating variable. Research methodology: Startup, independent entrepreneur, independent campus, startup development, and creative ideas as moderating variables, Quantitative, SmartPLS, and Questioner. Results: Independent entrepreneurs have a significant positive effect on startup development. An independent campus has a positive and significant effect on startup development. Creative ideas have a positive and significant effect on start-up development. The moderation of creative ideas has a significant effect and can moderate the effect of the Independent Entrepreneur program on startup development. The moderation of creative ideas has a significant influence and can moderate the effect of independent campuses on startup development. Limitations: This study was conducted with a limited sample, both in terms of sample size and population diversity; therefore, new variables are needed to further strengthen the results. Contribution: This research is expected to provide more insight for the younger generation to be eager to establish startups and compete in the future.  
Analysis of the Implementation of As-Salam Contract in White Garlic Purchase Transactions between Retailers and Distributors: Case Study White Garlic Industry Supply Chain in Medan City Siregar, Choirussonya Putri Amini; Anggraini , Tuti; Harahap, Muhammad Ikhsan
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.v5i4.3408

Abstract

Purpose: This study aims to analyze the application of the As Salam contract in the purchasing system of garlic between retail traders and importers in Medan, Indonesia. Research Methodology: The research utilizes a qualitative approach, employing observation and structured interviews with key participants in the garlic trading industry. The instruments include interview guides and observational checklists to gather detailed insights into the contract negotiation and execution process. Results: The findings indicate that the trading practice involves detailed contract agreements, including specific terms on quantity, quality, and delivery schedules. The principles of the As Salam contract are strictly adhered to, ensuring clarity and minimizing the potential for disputes. Prepayment is an integral part of the contract, facilitating efficient stock planning and delivery logistics. Limitations: The study is limited to the garlic trade within the Medan region, which may restrict the broader applicability of the findings to other commodities or regions. Contribution: This research contributes to the discipline of Islamic economics by providing practical insights into the implementation of As Salam contracts in commodity trading, offering a model for ensuring fairness and transparency in accordance with Islamic law.
Faktor Kunci Kepatuhan Pajak UMKM E-Commerce di DKI Jakarta : Modernisasi Sistem Pajak, Religiusitas, Love of Money, dan Sanksi Pajak Alfi, Muhammad Khoirul; Wijaya , Suparna
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.v5i4.3411

Abstract

Purpose: The purpose of this study is to examine how Religiosity, love of money, tax sanctions, and modernization of the tax system affect tax compliance of MSME businesses. Methodology: The sampling method is based on the formula of Roscoe's theory. Using the SmartPLS 4.0 program for PLS-SEM data analysis, the researcher tested the hypothesis at a significance level of 5%. Results: the results of the study, taxpayer compliance in e-commerce is significantly influenced by the modernization of the tax system for MSMEs; taxpayer compliance in is not significantly influenced by religiosity for the same business; and e-commerce is significantly influenced by love of money. In terms of MSME e-commerce tax compliance, tax sanctions do not have a significant effect. Limitations: This study may only cover a small portion of e-commerce MSMEs in DKI Jakarta, so the results may not fully represent the entire population of e-commerce MSMEs in the area if the sample used is not taken randomly or there is a tendency to select certain respondents, then the results of the study can be influenced by sample selection bias. Contribution: This study adds to the existing literature on tax compliance, particularly in the context of MSMEs in the e-commerce sector. It provides new insights into how factors such as tax system modernization, religiosity, love of money, and tax sanctions interact to influence tax compliance. By testing a theoretical model involving various factors influencing tax compliance, this study strengthens or challenges existing theories related to tax compliance behavior, particularly in the context of the digital economy
Social Protection as a Strategy for Global Economic Growth: An Empirical Analysis Septiyanti, Ratna
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.v5i4.3419

Abstract

Abstract Purpose: This study aims to empirically test the role of social protection on economic growth internationally. Methodology: The sample used was 71 countries worldwide. Data were gathered from the International Monetary Fund (IMF) database and analysed with Ordinary Least Square (OLS) analysis. Results: A significant positive effect of social protection aspects on economic growth was found. Limitations: This study is limited to 71 countries because of the data limitation. Future researches are expected to expand the sample and observation period. Contribution: This study provides a comprehensive understanding of social protection's role in fostering an environment conducive to economic growth, while ensuring equitable resource distribution and sustainable accounting practices. The results of this study are expected to be used as a basis for formulating regulations and compiling policies for harmonization of accounting regulations at the international level.
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.

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