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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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The Uji Teori Institusional: Pengungkapan Emisi Karbon, Leverage, Profitabilitas, dan Nilai Perusahaan Budiman, Lucky Satria; Yadiati, Winwin; Abdul Hasyir, Dede
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.v5i4.3432

Abstract

Purpose: This study examines the impact of carbon emission disclosure, leverage, and profitability on firm value using institusional theory Research methodology: The research uses quantitative data from 10 energy companies listed on IDX (Indonesia Stock Exchange) between 2018-2022. The sample technique used was purposive sampling. Panel data regression is employed to analyze the data. Carbon emission disclosure is measured by GRI-305 (Global Reporting Initiative – 305), leverage by DAR (Debt-to-Asset) and profitability by EPS (Earning per Share) as independent variable, then firm value by PBV (Price Book Value) as dependent variable. Results: Carbon emission disclosure has a positive but insignficiant effect on firm value, leverage has a significant negative effect, while profitability shows a negative but insignificant effect on firm value. Limitations: The study’s sample size was limited due to the removal of outliers to meet classical assumption test, which may reduce the sample’s representativeness but improves data analysis quality. Contribution: This research is useful for investors, academics, companies, government, and the general public who want to know the benefits of carbon emissions disclosure, and the level of readiness of the Indonesian capital market in addressing climate change issues and disclosure of carbon emissions by companies.
Analysis of Employee Welfare Issues at CV. Anugrah Bersama Cahaya Bookstore using the Perspective of Maqosid Syariah Harahap, Satria Mariqom; Imsar , Imsar; Jannah, Nurul
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.v5i3.3441

Abstract

Purpose: This study aims to determine the welfare of employees at CV bookstores. Anugrah Bersama Cahaya uses a Maqasid sharia perspective regarding Hifdz al-mal at the dharuriyat level which is researched from the problems that exist in bookstores by looking at the state of mind of employees in dealing with existing problems. and how employees deal with this influence on welfare. Methodology: The research method uses Qualitative research was conducted using a descriptive approach. This research used interviews for data collection, and the interview process was carried out with four bookstore employees. Results: There are several problems in bookstores, including delays in salary payments, which can occur when the company experiences a decline in sales. The company's purchases/spending is greater than its income, so the company experiences a decline in sales. Salary does not match the job; in the bookstore, the job does not match the salary because the company is in a developing stage. Excessive working hours can occur because the company is still in the developing stage. Limitations: Employee welfare is important for companies because it can prevent employees from moving to other companies and increase motivation and work morale. Contribution: Employee problems in bookstores, such as communicating with management regarding problems in the store, can still be resolved effectively.
Readiness of MSMEs in Facing the Industrial Revolution 5.0 through Green Economy Manan, Mohammad Athian; Nursari, Ayu; Sejati, Hiro; Yoesseri, Dafa; Mareta, Youlanda Tri
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.v5i4.3447

Abstract

Purpose: This study aims to determine the readiness of MSMEs in Bandar Lampung City in facing the Industrial Revolution 5.0 through the implementation of the Green Economy. Methodology: This research uses descriptive quantitative analysis, qualitative analysis and descriptive simple linear regression using SPSS software version 23. The population in this study were 118,533 MSMEs in Bandar Lampung City. The research sample was obtained using the Slovin formula as many as 100 MSMEs. Results: The results show that MSMEs in Bandar Lampung City demonstrate a good understanding of the Green Economy, with an average score of 4.09.  However, despite this high understanding, the implementation of Green Economy principles in specific aspects such as waste management and social media campaigns still needs to be improved. In addition, MSMEs in Bandar Lampung City show high readiness in facing the Industrial Revolution 5.0, with an average score of 4.51. MSMEs have started to integrate digital technology and automation in their operations. Limitations: The limitations of this study include geographical coverage limited to MSMEs in Bandar Lampung City, so the results may not be generalizable to other regions.  Additionally, this study does not focus on MSMEs with specific types of businesses, so the results may not capture the specific characteristics or challenges that may be faced by particular business sectors. Contribution: The results of this study are expected to serve as a reference for policy makers in formulating more effective strategies to support MSMEs in adopting environmentally friendly technologies.
Pengaruh Economic Value Added , Market Value Added, dan Kebijakan Dividen terhadap Nilai Perusahan Azizah, Fara; Sulistyowati, Erna
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.v5i4.3480

Abstract

Purpose:  The current study aims to envestigate the influence of Economic Value Added (EVA), Market Value Added (MVA), and dividend policy on the value of enterprises classified as LQ45 that were publicly listed on the Indonesia Stock Exchange from 2020 to 2022.  The study encompasses a dependent variable, Firm Value, alongside independent variables comprising Economic Value Added (EVA), Market Value Added (MVA), and dividend policy. Methodology: Quantitative research is what this study is all about. Information gathered from stock prices and yearly reports utilizing documentation methodologies. Twenty businesses were chosen the Purposive Sampling technique. Multiple Linear Regression in SPSS Version 27 was employed to examine in data. Results: Findings demonstrated that EVA has no influence on company value, but MVA has a large positive effect on firm value, and dividend policy has a massive positive effect on firm value. Meanwhile, the EVA, MVA, and Dividend Policy have a major beneficial influence on the firm's worth. Limitations: One of its drawbacks is the limited three-year analysis time; perhaps, future researchers will be able to employ a longer study period. Contribution: The study's findings may help businesses and investors weigh EVA, MVA and dividend policy factors when making choices.
Analysis of Opportunities and Challenges of Blockchain Technology in the Islamic Banking Industry (Case Study on the Use of Smart Contracts) farhan, muhammad; Imsar, Imsar; Dharma, Budi
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.v5i4.3488

Abstract

Purpose: This research concludes that, with a strategic and collaborative approach, blockchain technology can be an effective tool for transforming the Islamic banking industry. Methodology: This study uses qualitative methods with literature analysis from 19 journals, one book, and three websites to explore how this technology can be applied in risk management, asset tracking, and interbank transactions. Results: The research results reveal that this technology can reduce fraud, manipulation, and cyberattacks, as well as increase customer and sharia authority trust through transaction transparency. However, there are major challenges to overcome, such as immature regulatory aspects, the need for a strong infrastructure, and a lack of understanding of this technology among customers. This study also emphasizes the importance of collaboration between Islamic banking, regulators, and other stakeholders to maximize the potential of blockchain technology. Limitations: Case studies on the use of smart contracts in the Sharia banking industry show that this technology can increase efficiency and Sharia compliance, reduce administration costs, and simplify transactions. Contribution: This study describes the role of blockchain in the sukuk issuance process. Blockchain technology, which is known for its decentralization, transparency, and security characteristics, has great potential to increase efficiency and transparency in Sharia banking operations.
ANALYSIS OF THE APPLICATION OF ISLAMIC BUSINESS ETHICS (CASE STUDY OF LOPO MANDHELING COFFEE PANYABUNGAN MANDAILING NATAL) Hasibuan, Zahra Syahfitri; Jannah, Nurul; Silalahi, Purnama Ramadani
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.v5i4.3489

Abstract

Purpose: This research aims to examine how the Islamic business ethics present at Lopo Mandheling Coffee align with Islamic business ethics, in which the author conducts a study titled “Analysis of the Implementation of Islamic Business Ethics at Lopo Mandheling Coffee Panyabungan Mandailing Natal.” Methodology: The method used is a qualitative approach. At Lopo Mandheling Coffee, good Islamic business ethics have been implemented in accordance with the principles of unity, balance, free will, and responsibility. Results: It can be concluded that Lopo Mandheling Coffee has implemented Islamic business ethics as a competitive advantage. It is as if we have implemented the obligation of performing the five daily prayers, providing assistance and support to orphans as a form of social and environmental concern, as well as responsibility. Limitations : The author's suggestion is that Lopo Mandheling Coffee Panyabungan is expected to remain steadfast in applying the principles of Islamic business ethics, improve the quantity and quality of Human Resource management, and enhance the company's capital by seeking investors. Contribution : Islamic-based business ethics must be applied in today's highly competitive business environment. Keywords: Islamic Business Ethics; Application; Lopo Mandheling Coffee Panyabungan.
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.

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