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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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Dinamika Peluncuran IDX Carbon dan Intensifikasi Isu Hilirisasi terhadap Industri Tambang di Indonesia Athallah, Renzo Romero; Arieftiara, Dianwicaksih
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.v6i1.3600

Abstract

Purpose: This study aims to explore the impact of the IDX Carbon launch and the issue of downstream processing on the mining industry' in Indonesia, with a focus on how these initiatives influence investor sentiment and the industry Methodology/approach: The research employed a quantitative approach using statistical analysis of data from mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study utilized STATA 17 software and Structural Equation Modelling (SEM) to examine the relationships between variables Results/findings: The findings reveal that both IDX Carbon and hilirisasi initiatives do not significantly impact mining companies. This is attributed to the inability to effectively represent investor sentiment or alter market perceptions during the study period. Additionally, the research identified a feedback loop where a company's value influences investor perceptions that resulting in a paradox. Limitations: The study is limited by its focus and specific timeframe analyzed, which may not capture the potential effects of the IDX Carbon launch and downstream policies. Contribution: This study adds to the literature on environmental policies, industrial transformation, and financial market behavior, offering insights for investors, and corporate decision-makers in the mining sector.
Analisis Risiko the Lowest Bid Method dalam Public Procurement di Kementerian Keuangan Arifin, Zanuar; Arviansyah, Arviansyah
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.v6i1.3616

Abstract

Purpose: This study provides a detailed analysis of the advantages and disadvantages of using the lowest bid price method in public tenders. Research methodology: This study uses a quantitative method. This study uses a questionnaire survey, then the data from the questionnaire is analyzed using the Relative Importance Index (RII). This study also analyzes descriptive statistics on construction procurement data. Results: The findings indicate that the lowest bid method has several benefits, including increasing competition and transparency in the selection process. However, there are also some shortcomings that management should understand. Limitations: The study is limited by its focus on cases within the Ministry of Finance in Indonesia and the use of self-reported data from questionnaires, which may differ from practices in other contexts. The data used in this study comes from a certain period of time, so it can’t explain all procurement performance. Contribution: The research contributes to the fields of public construction procurement.
Menilai Kualitas Audit: Pengaruh Reputasi Kantor Akuntan Publik dan Ukuran Perusahaan dengan Masa Tugas Audit sebagai Variabel Moderasi Sukmawati, Dewi; Junaidi, Junaidi; Purnama, Yunus Indra; Yustisi, Yuni Putri
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.v6i1.3634

Abstract

Purpose: This study analyzed the influence of Public Accounting Firm (PAF) reputation and company size on the quality of audits, with audit tenure functioning as a moderating variable in the relationship. Methodology: This research utilizes secondary data derived from the annual reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. Employing a purposive sampling method, the study generated a sample consisting of 31 companies over an eight-year period. The study employs quantitative methods and moderated regression analysis using the SPSS to test the formulated hypotheses. Results: The findings reveal that PAF reputation has a significant positive effect on audit quality, whereas company size does not demonstrate a notable influence. Additionally, audit tenure weakens the positive relationship between PAF reputation and audit quality, suggesting that extended audit engagements may erode auditor independence and professionalism due to the development of close relationships between auditors and clients. This study emphasizes the intricate dynamics between PAF reputation, company size, and audit tenure in shaping audit quality. The results stress the critical need to uphold auditor independence, particularly in long-term engagements, to ensure robust audit quality. Limitations: This research has limitations concerning the sample, data, and other variables not included in the model. The sample for this study comprises LQ45 entities listed on the Indonesia Stock Exchange (IDX), which may limit the generalizability of the findings to all entities in Indonesia. The secondary data is derived from the publicly available financial statements of these entities, which may pose constraints on the accuracy or completeness of the available data. Contribution: This research provides a theoretical contribution to understanding the complex relationship between the reputation of public accounting firms, entity size, and audit quality, with audit tenure serving as a moderating variable.
Mengungkap Potensi Wisata Syariah Berbasis Ekonomi Lokal: Katalisator Kebangkitan Ekonomi Masyarakat Pesisir di Provinsi Lampung Madnasir, Madnasir; Marwin, Marwin; Hanif, Hanif; Susanto, Is
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.v5i4.3654

Abstract

Purpose: This study aims to analyze the potential of local economy-based Sharia tourism in the coastal area of Lampung and its contribution to improving the local community’s economic welfare. This study also explored the role of infrastructure, digital promotion, and local community involvement in the development of Sharia tourism. Methodology: This study used a qualitative approach with in-depth interview methods, questionnaire surveys, participant observation, and documentation. The data were analyzed using thematic analysis techniques to identify the contributions and challenges in the development of Sharia tourism. Results: The results of this study indicate that Sharia tourism has a positive impact on the economic welfare of coastal communities through increased income, job creation, and SME development. Adequate infrastructure and digital promotion significantly increased the interest of Muslim tourists, especially millennials. Local community involvement in destination management plays an important role in maintaining the sustainability of the local economy. Limitations: This study is limited to the coastal area of Lampung and uses samples that are not taken randomly, so the results may not fully represent the conditions of Sharia tourism in other areas. In addition, this study is cross-sectional and lacks longitudinal data to show the long-term impact of Sharia tourism. Contribution: This study adds to the literature on local economy-based Sharia tourism development by providing empirical evidence on the economic impacts generated. These findings support the theory of sustainable development and highlight the importance of infrastructure, digital promotion, and local community involvement as key factors in creating a sustainable and highly competitive tourism ecosystem in coastal areas.
Pengaruh Harga yang Dipersepsikan, Kualitas Layanan, dan Citra Perusahaan terhadap Loyalitas Pelanggan: Studi Kasus di PT. Evergreen Shipping Agency Indonesia Palembang Chairunnisah, Firdha Wani; Maulana, Ahmad; Shihab, Muchsin Saggaff
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.v6i1.3662

Abstract

Purpose: This study is to determine the influence of perceived price, service quality and company image on customer loyalty with customer satisfaction as intervening variable on PT. Evergreen Shipping Agency Indonesia Palembang Methodology: This research uses qualitative data in the form of questionnaire results which are then processed into quantitative data using SmartPLS with 126 people customers of PT. Evergreen Shipping Agency Indonesia Palembang was used as sample Results: The research results show that only service quality and company image influence customer satisfaction and only customer satisfaction and company image have a significant effect on customer loyalty. The corporate image variable has the strongest influence on customer loyalty, while service quality is the variable that has the highest level of significance with the customer satisfaction variable Limitations: The limitation of this study is only focus on perceived price, service quality and company image on customer loyalty with customer satisfaction as intervening variable on PT. Evergreen Shipping Agency Indonesia Palembang Contribution: This research is expected to provide deeper insight into  the  effect of perceived price, service quality, corporate image to customer loyalty with customer satisfaction as intervening variable
Pengaruh Manajemen Pengetahuan terhadap Kinerja Organisasi Berdasarkan Balance Scorecard pada Lembaga Pemasyarakatan Wilayah Banten Purba, Asriza; Kusmiyanti, Kusmiyanti
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.v6i1.3672

Abstract

Purpose: The purpose of this study is to examine the relationship between knowledge management and organizational performance based on balance scorecard method in Banten Correctional Facility Methodology/approach: This study employs a quantitative methodology with focus on data analysis through various statistical tests. Data collected from 188 officials in nine units of Banten Correctional Facility. Results/findings: Knowledge management has a positive and significant effect on organizational performance based on balance scorecard method. Within this context, there are several key factors which enable an organization to stay competitive and innovative such as the application of knowledge creation, knowledge adoption, knowledge adaptation, and knowledge embodiment. Limitations: This research is limited to Banten Correctional Facility, therefore the findings cannot be assumed universally applied to other similar institutions. What’s more, data limitations could affect the analysis subjectively in an effort to provide a better understanding. Contribution: This research has the potential to enrich public understanding by providing valuable insights for all stakeholders involved by highlighting the positive effect of knowledge management and organizational performance being combined through balance scorecard method.
The Application of Financial Reporting Based on SAK-EMKM and the Utilization of Accounting Information Technology on the Financial Report Quality of UD Neo Cirasa Bakery Hadi, Auzien Ziqri; Syafina , Laylan; Hasibuan, Nur Fadhilah Ahmad
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.v6i1.3694

Abstract

Purpose: This study aims to analyze the implementation of SAK-EMKM-based financial statements and the utilization of accounting information technology on the quality of UD Neo Cirasa Bakery's financial reports. Research methodology: This research uses a qualitative descriptive method with interviews, observations, and documentation as instruments. Primary data were obtained from UD Neo Cirasa Bakery’s management staff. Results: The results show that the application of SAK-EMKM is in line with the preparation of financial position and income statements, but has not fully been applied to notes to financial statements due to limited accounting personnel. Limitations: This study is limited to a single case study of UD Neo Cirasa Bakery, which may not be representative of all MSMEs in the industry. The research period was confined to one fiscal year, and the findings are specific to the Indonesian MSME context. Additionally, the study relies heavily on qualitative data from interviews, which may be subject to participant bias and interpretation limitations. Contribution: This research is beneficial for MSMEs in understanding the importance of implementing SAK-EMKM and information technology to improve financial reporting quality.
Analyzing Cost Efficiency Elements in Virtual Teams Application : A Systematic Review Merrylien Rayo, Natashia; Fabiola Rayo, Edwina; Ronald Sumanti, Elvis
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.v6i1.3728

Abstract

Purpose: This study aims to understand the critical elements influencing the cost-effectiveness of virtual teams and their strategic application in enterprises. Research methodology: The research uses a literature review to assess the organizational dynamics, money allocation, and efficiency of virtual teams. Results: The study finds that investing in technology, especially communication platforms, is crucial. Savings are identified in team development, office space, travel costs, and communication expenses. Limitations: The research relies heavily on prior studies, limiting its generalizability and requiring adaptation to rapid technological changes.
Digital Transformation, Media Attention, and Tax Avoidance: A Study of Indonesian Multinationals Hidayatulloh, Taufiq; Tanzil, Nanny Dewi; Priyono, Agus Puji
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.v6i1.3735

Abstract

Purpose: The objective of this research is to determine the influence of corporate digital transformation and media attention on tax avoidance practices by multinational corporations (MNC) in Indonesia. Methodology/approach: This quantitative study utilizes panel data regression to examine the influence of corporate digital transformation and media attention on tax avoidance. The sample consists of 97 multinational corporations listed on the Indonesia Stock Exchange. Data was sourced from annual reports and Google News search results, covering the period from 2019 to 2023. Results/findings: Counterintuitively, the findings reveal a positive correlation between corporate digital transformation and tax avoidance, while media attention exerts no significant influence. This suggests that companies are leveraging technology to develop more sophisticated tax planning strategies, maximizing potential tax savings. Meanwhile, media scrutiny appears to be a secondary consideration in corporate tax strategy formulation. Limitations: The study is constrained by its focus on IDX-listed multinational corporations and the exclusion of unprofitable firms. Furthermore, the reliance on Google News for media attention data and the lack of sentiment analysis limit the scope of the findings. Contribution: This research advances the understanding of the complex relationship between digital transformation, media attention, and tax avoidance. By exploring the empirical evidence and offering policy recommendations, this study contributes to both the theoretical and practical dimensions of tax research. Novelty: This study provides a pioneering analysis of the relationship between digital transformation, media attention, and tax avoidance among multinational corporations operating in Indonesia.
Pengaruh Kualitas Sistem Kualitas Layanan dan Pemasaran Relasional terhadap Loyalitas Pengguna BSB Mobile pada Bank Sumsel Babel Syariah Palembang dengan Kepuasan Pengguna sebagai Variabel Intervening Lestari, Winda Fuji; Isnurhadi, Isnurhadi; Maulana, Ahmad
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.v6i1.4217

Abstract

Purpose: This study aimed to analyze the factors influencing user satisfaction and loyalty in using the BSB Mobile application at the Bank Sumsel Babel Palembang Syariah Branch. This research focuses on system quality, service quality, and relational marketing as variables that potentially enhance user satisfaction and loyalty. Research methodology: A quantitative approach was employed using PLS-SEM for data analysis with SmartPLS. The study sample consisted of 266 purposively selected mobile BSB users. Data were collected through an online questionnaire. Descriptive demographic analysis was conducted using SPSS to determine the respondent characteristics. Results: The results indicate that system quality, service quality, and relational marketing have positive and significant effects on user satisfaction. User satisfaction acts as a mediator, enhancing the influence of these factors on user loyalty. These findings demonstrate the critical role of system quality, service quality, and relational marketing in fostering user loyalty to BSB Mobile apps. Limitations: This study focuses only on system quality, service quality, and relationship marketing on user loyalty with user satisfaction as intervening variables in the Syariah Palembang Branch. Contribution: This study is expected to provide deeper insight into the  effects of system quality, service quality, relationship marketing to user loyalty with user satisfaction as an intervening variable.  

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