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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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Future Prospect Versus Past Performance Menjelang Pemilihan Umum tahun 2024 Indahwati, Indahwati; Agustini , Ni Ketut Yulia
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.v6i1.3351

Abstract

Purpose: This study aims to determine whether what investors actually expect between future prospects or past performance is related to the certainty and policy of market rules and the upcoming government to provide an overview of decision-making for management and investors. Research methodology: The research variables in this study were operational decisions, strategic decisions, financial performance, and company value as proxies for future prospects and past performance. Factor analysis and multiple linear regression were used for analysis. The population in this study includes companies listed on the Indonesia Stock Exchange. The sample was obtained using the purposive sampling method with the criteria of companies in the industry that were directly affected by the election on a quarterly basis, namely the 3rd and 4th quarters of 2023, and as many as 49 companies with 69 analysis units were obtained. Results: The results show that the three variables–operational decisions (DSO), strategic decisions (growth), and financial performance (ROA)–have a significant effect on the company's value (P/E) ahead of the 2024 elections. Research implications: Investors look more at future prospects by examining operational decisions, strategic decisions, and the company's financial performance. Limitations: The lack of data and the analysis techniques used were very simple. Contributions: This study reveals how operational, strategic, and financial performance decisions affect the value of companies in Indonesia ahead of the 2024 elections. Using regression analysis, this study identifies key factors such as Days Sales Outstanding (DSO), growth (growth), and Return on Assets (ROA) as determinants of company value. These findings provide practical insights for managers and investors, as well as theoretical contributions, by adding the political economy context to the analysis of company values.
The Effect of the Implementation of Digitalization and Personal Technical Skills on Employee Work Effectiveness with the Perceiver Ease of Use System as a Moderation Putri, Winny Novanda; Abriand, Abriand
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.v5i4.3386

Abstract

Purpose: Technology is increasingly developing over time and is certainly an attraction for companies to improve their image. Research Methodology: PT Jasa Armada Indonesia Tbk, quantitative questionnaires, Smart PLS 4, reviews and surveys used in this study. Without discussion or explanation. Results: The application of digitalization had a positive effect on employee work effectiveness. Limitations: There are variables that are less strong so that they can weaken employee work effectiveness but still have a positive value because the perceiver ease of the system can help employees work effectively. Contribution: PT Jasa Armada Indonesia Tbk.
Analisis Pengaruh Pendidikan dan Jumlah Penduduk Terhadap Ketersediaan Lapangan Pekerjaan di Provinsi Sumatera Utara Hasibuan, Ahmad Muniruddin; Nasution, Muhammad Lathief Ilhamy; Silalahi, Purnama Ramadani
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.v6i1.3438

Abstract

Purpose: This study aims to analyze the influence of education and population on the availability of jobs in North Sumatra. Methodology: The methods used are qualitative and quantitative methods (combined/mixed methods). The data used by researchers in this paper are primary data (interviews) and secondary data obtained from the BPS (Central Statistics Agency) of North Sumatra, the government or other agencies, articles, news or websites that can support this research and the qualitative method uses an interview system with sources related to the problems studied. Results: The results of this study indicate that the education variable has a t-value of 2.994> t table = 1.943 so it can be concluded that education has a significant positive effect on the availability of jobs while the population has a t-value of 1.827 <t table = 1.943 so it can be concluded that the population variable not effect on the availability of jobs in the province of North Sumatra. Limitations: The results of the interview are that the availability of jobs will be easily obtained by job seekers if they have work skills, higher education and previous work experience. Contribution: The result have been salutation about how analysis project about education given solution for student.
Analisis Peningkatan Kinerja Pegawai Sekretariat Daerah Kabupaten Bintan Dalam Upaya Mewujudkan Tata Kelola Pemerintahan Yang Baik (Good Governance) Lestari, Puji; Indrawan, Muhamad Gita; Friadi, John; Wibisono, Chablullah; Satriawan, Bambang; Ngaliman, Ngaliman
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.v6i1.3461

Abstract

Purpose: This research aims to analyze the influence of leadership style, work discipline and HR competency on the performance of Bintan Regency Regional Secretariat employees with job satisfaction as mediation. Results/findings: The results of the study showed that there was a significant and positive influence between the leadership style, work discipline on job satisfaction and employee performance. Meanwhile, competence does not affect job satisfaction but affects employee performance. Job satisfaction cannot moderate the influence of leadership style and HR competence on employee performance, but it can moderate work discipline on employee performance.
Determinan Motivasi, Potensi Berbasis Kompetensi Serta Pelatihan dan Pengembangan terrhadap Kinerja Karyawan yang Dimoderasi Pengalaman Kerja Balai Lelang: Studi Kasus Balai Lelang XYZ Halimatussaadah, Halimatussaadah; Faeni, Dewi Puspaningtyas
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.v5i4.3470

Abstract

Purpose: To determine the effect of motivation, competency-based potential, training and development simultaneously on employee performance moderated by work experience. Research methodology: This study uses a quantitative approach, a questionnaire instrument distributed to 198 people at the XYZ auction house. Results: Motivation, Collective Motivation, Competency-Based Potential, and Training and Development have a significant effect on employee performance. Competency-Based Potential, Training and Development do not have a significant effect on employee performance. The Moderating Role of Work Experience does not moderate the relationship between motivation and performance. Limitations: This study was conducted at the XYZ auction house. The variables studied are related to motivation, competency-based potential, training and development on performance which is associated with the work experience variable as a moderating variable. Contribution: Providing practical recommendations to improve employee performance through more effective motivation, competency development, and training and development programs.
Pengaruh Kualitas Layanan dan Citra Merek terhadap Kepuasan Pelanggan dan Niat Pembelian Sewa Kost di Singgahsini Mamikos Anggetha, Dwi Asih; Albari, Albari
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.v5i4.3473

Abstract

Purpose: This study explores the impact of service quality and brand image on customer satisfaction and rental purchase intention among Singgahini Mamikos users. Research Methodology: Convenience sampling was used to collect data from 200 Mamikos users who were looking for boarding houses in Jogja and Jakarta over the past six months. The analysis was conducted using Structural Equation Modelling (SEM) with AMOS to assess the relationships between variables. Results: The SEM analysis shows that service quality and brand image significantly and positively affect customer satisfaction and rental purchase intention. These results suggest that improving these factors can increase customer satisfaction and the likelihood of rental transactions. Limitations: This study's reliance on convenience sampling and focus on only two cities may limit the generalizability of the findings to broader populations or different geographic areas. Contribution: This study contributes to the understanding of how service quality and brand image drive customer satisfaction and purchase intention in the digital rental property market, thereby providing valuable insights for developing targeted business strategies.
Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah Muhammad, Kurniawan; 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.v6i1.3500

Abstract

Purpose: This research empirically tests the influence of internal auditor competence and the internal control system on the quality of government internal audits. This research also tests leadership as a moderating variable. Methodology: Leadership is also examined in this study as a moderating factor. Primary data from questionnaires given to internal auditor at Inspektorat Utama BPK RI. The study sample was composed of the following based on purposive sampling of 43 observations, with data collected through questionnaires, and processed using the Structure Equation Model (SEM) to process the linkert measurement scale. Results: The research results show that internal auditor competency and the internal control system have a positive effect on internal audit quality. This research also concludes that leadership does not strengthen the positive effect of internal auditor competence on the quality of government internal audits nor does it strengthen the positive effect of the internal control system on the quality of government internal audits. Limitations: This study also has limitations in the number of auditor respondents, namely internal auditors who have reviewed the quality of the BPK RI audit. Contribution: This research contributes to the literature on internal audit in public sector organizations which is still rarely examined in Indonesia.
Karakteristik CEO dan Manajemen Laba Dennis, Made Dwi Ariesta; Suhendah, Rousilita
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.v6i1.3566

Abstract

Purpose: The aim of this study is to investigate the effect of Chief Executive Officer (CEO) characteristic, containing CEO age, CEO tenure, and CEO gender on the earnings management examined by the discretionary accruals among 42 firms listed on Indonesia Stock Exchange (IDX) for five years in 2018 until 2022. Results/findings: The results show that CEO age has no association with earnings management. CEO tenure has a significant positive association with earnings management, whereas CEO gender has a significant negative association with earnings management. Thus, to minimize earnings management, it is crucial to consider the length of time the CEO has been in their position (tenure). Contribution: The results of this study support both investors and creditors in determining which energy company credit offers to accept. Before making decisions about investments and credit, creditors and investors may take the CEO's traits into account. The CEO's traits may have an impact on the company's earnings management. Managers who are motivated by personal interests control earnings in the financial accounts. Good financial statements serve as the foundation for decisions made by creditors and investors. When earnings management is included, financial statements become unqualified and may cause consumers to be misled when making judgments.
Analisis Pengaruh Profitabilitas terhadap Return Saham dengan Nilai Perusahaan sebagai Variabel Moderasi: Studi Kasus pada Perusahaan Telekomunikasi di BEI pada 2018-2023 Rahayu, Maulana Yusup; Sucipto, Agus
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.v6i1.3570

Abstract

Purpose: The purpose of this study was to test and analyse the effect of profitability on stock returns. Methodology: The research method used in this research is quantitative method. The research method used in this research is panel data regression. The sampling technique used in this research is nonprobability sampling with purposive sampling method so that the total sample is 6 telecommunication sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The analysis method used in this research is panel data regression analysis using Eviews 12. Results: The results of this study indicate that only Net Profit Margin has an influence on stock returns, while Return On Asset, and Earning Per Share have no significant effect on stock returns, and firm value interpreted by Price Book Value cannot moderate the effect of Return On Asset, Net Profit Margin, and Earning Per Share on stock returns. Limitations: The research is limited to several factors, namely the ratio of return on assets, net profit margin, earning per share, and price book value to stock profits. Besides, this research is only limited to telecommunication companies listed on the Indonesia Stock Exchange for the period 2018-2023. Contribution: This research can be used for consideration of stock investors in analysing stocks, this research can also be used as a literature reference for further research in examining stock returns.
Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy Sukendra, Christian; Suhendah, Rousilita
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.v6i1.3576

Abstract

Purpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 47 energy companies listed on the Indonesia Stock Exchange in 2018-2022. The independent variables used in this study are leverage, growth opportunity, and firm size. Earnings Response Coefficient serves as the dependent variable in this research. This study employs panel data with a Fixed Effect Model regression. The data used has passed the classical assumption tests. Results/findings: The study results show that the growth opportunity has a positive and significant influence on the earnings response coefficient. However, the leverage and firm size do not have affect on the the earnings response coefficient. Limitations: This study has limitations as it was conducted only in the energy sector listed on the Indonesia Stock Exchange, with an observation period of five years. The independent variables used are leverage, growth opportunity, and firm size. The Earnings Response Coefficient, as the dependent variable, is measured by regressing unexpected earnings against cumulative abnormal returns. Future research is expected to use other independent variables, such as capital structure, conservatism, and earnings persistence. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by analyzing the Earnings Response Coefficient, which reflects the market's reaction to the company's earnings. This study contributes by showing that investors pay more attention to a company's growth opportunity when evaluating its earnings. This is because growth opportunity reflect the company's potential to generate profits. Investors are more interested when the company's profits are distributed in the form of dividends. However, investors also do not overlook other factors that could lead to speculation, which may impact the company's earnings.

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