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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 Kepatuhan Pajak Pekerja Muda Indonesia dengan Pendekatan Motivational Posture Theory Utomo, Priandaru Wahyu; Nugroho, Rahadi; Cahyani, Galuh Dwi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.2991

Abstract

Purpose: This study aims to analyze the tax compliance of the younger generation in Indonesia using the Motivational Posture Theory approach.Methodology/Approach: The study was conducted by distributing an online questionnaire to prospective respondents through various channels and analyzed using linear regression.Results/Findings: The results show that the postures of commitment, capitulation, disengagement, and game playing significantly influence the tax compliance of young workers in Indonesia, while the posture of resistance has no significant impact on tax compliance among young workers in Indonesia.Conclusions: This study shows that in the context of tax compliance of young workers in Indonesia, the motivational postures of commitment and capitulation play an important role in increasing tax compliance, while disengagement and game playing actually decrease tax compliance. Commitment, which reflects trust in the tax system, and capitulation, which reflects recognition of the tax authority, have a significant positive impact on tax compliance. Conversely, disengagement, which reflects the psychological separation of taxpayers from the tax authority, and game playing, which reflects efforts to find loopholes to avoid taxes, contribute to decreasing tax compliance. Limitations: The distribution of the online questionnaire through various channels needs to be followed up with approaches to different young worker communities in order to obtain a larger and more representative sample.Contribution: Research on tax compliance among the younger generation is still very rare in Indonesia, so this study provides some insights into the tax compliance of the younger generation.
Faktor yang Mempengaruhi Kinerja Pegawai di Dinas LH dan Kehutanan Kepulauan Riau Sukardi , Sukardi; Indrawan, M. Gita; Friadi, John; Satriawan, Bambang; Wibisono, Chablullah; Yasa, I Wayan Catra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3476

Abstract

Purpose: This study aims to analyse the factors that influence performance through employee job satisfaction at the Environmental and Forestry Service of the Riau Islands Province. Methodology/approach: The research methodology uses a quantitative method with a population and sample of 131 respondents, namely employees of the Environmental and Forestry Service of the Riau Islands Province. Data analysis uses SEM PLS 3.0. Results/findings: Leadership (X1) on Employee Performance (Y) through Job Satisfaction (Z) has a positive and significant effect with a P value of 0.008, Motivation (X2) on Employee Performance (Y) through Job Satisfaction (Z) has a positive but insignificant effect with a P value of 0.053, Discipline (X3) on Employee Performance (Y) through Job Satisfaction (Z) has a positive but insignificant effect with a P value of 0.169. Conclusions: Based on the results of the analysis and discussion of the research that has been presented, it can be concluded as follows that leadership has a positive and insignificant influence on employee performance. Limitations: The Environment and Forestry Service of Riau Islands Province needs to continue to improve employee performance, especially employee motivation by giving awards to high-achieving employees, involving employees in training and technical guidance, and assessing employee performance objectively. In addition, leadership style, discipline, and job satisfaction need to be optimized to improve performance. Contribution: This study contributes to analysing the factors that influence employee performance improvement at the Environmental and Forestry Service of the Riau Islands Province through leadership, motivation, discipline and job satisfaction.
Pengaruh Struktur Aktiva, Rasio Keuangan terhadap Return on Assets pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Restiana, Kodimah; Alie, Maria Septijantini; Yudhinanto, Yudhinanto; Nasir, M.; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3510

Abstract

Purpose: This research aims to determine the effect of Asset Structure, Total Asset Turnover (TATO), Fixed Asset Turnover, Debt To Equity Ratio (DER), Current Ratio (CR) on Profitability Return On Assets (ROA) in Property and Real Estate companies in the Construction and Subsectors. Buildings on the Indonesian Stock Exchange for the 2016-2023. Methodology/approach: This type of research is quantitative research using the SPSS version 27 program. The analytical tool used is the classic assumption test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Hypothesis testing includes Multiple Linear Regression Analysis, Determinant Coefficient Test, F Test, and T Test. Results/findings: The research results of simultaneous hypothesis testing state that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, Debt to Equity Ratio and Current Ratio have a significant effect on Return On Assets. Partial hypothesis testing states that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, and Current Ratio have a positive and significant effect on Return On Assets, while the Debt to Equity Ratio has a negative and insignificant effect on Return On Assets Conclusion: This study analyzes the impact of asset structure and financial ratios on Return on Assets in property and real estate companies listed on the IDX. The analysis results show that total assets turnover, fixed asset turnover, and debt to equity ratio have a significant effect on ROA, while the current ratio does not show a significant impact. Limitations: The use of historical data and variables is limited. The research year is only nine years with five variables Contribution: This research helps Property and Real Estate companies in the construction and building sector to see to what extent the company is able to generate profits from the assets it owns, with good marketing and management strategies.
Optimization of Employee Performance Cost Risk Management with the Hungarian Method using POM QM Software on XYZ MSMEs Hukom, Cornelia Adriana; Tewu, Denny; Gunawan, Indra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3535

Abstract

Purpose: This research aims to optimize the risk management of employee performance costs in XYZ MSMEs through the application of the Hungarian method and the use of POM QM software.Methodology/Approach: The study focuses on identifying, measuring, and mitigating risks related to labor cost allocation through the Hungarian method, which is designed to minimize employee performance costs by taking into account differences in abilities, experiences, and skills among employees.Results/Findings: This study compares manual calculations and POM QM software, confirming that the Hungarian method effectively reduces labor cost risks and improves HR efficiency in XYZ MSMEs. The results show that this method minimizes cost uncertainty and helps mitigate long-term financial risks, making resource management more effective.Conclusions: The application of the Hungarian method and risk management in XYZ MSMEs effectively optimizes employee assignment, reducing labor cost risks and improving operational efficiency. Utilizing POM QM software further enhances decision-making by simplifying calculations and visualizing optimal solutions for better risk mitigation.Limitations: This study is limited to the availability of valid data in XYZ MSMEs, the relevance of the Hungarian method and POM QM for other MSMEs, and does not take into account external factors and the required technical expertise.Contributions: This study offers a practical solution to optimize the risk management of employee performance costs in MSMEs XYZ using the Hungarian and POM QM methods, thereby improving resource allocation and operational efficiency.
Moderasi Kualitas Laporan Keuangan pada Kemandirian, Ketergantungan, Belanja Modal terhadap Kinerja Daerah Rahmadhanty, Dwi Riski; Firmansyah, Amrie
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3635

Abstract

Purpose:  This study aims to provide robust statistical evidence on the impact of regional government independence, dependency on central government funding, and capital expenditure on the financial performance of regional governments in South Sumatra Province from 2007 to 2021. Methodology: The study utilizes secondary data from financial reports of district and city governments in South Sumatra for the period 2007-2021, obtained through the official websites of the Supreme Audit Agency (BPK) and the Directorate General of Fiscal Balance. Results: The findings reveal that regional government independence, central government dependency, and capital expenditure individually have a negative impact on the financial performance of South Sumatra's regional governments. Moderation analysis shows that high-quality financial reporting strengthens the positive impact of regional independence and dependency on financial performance, suggesting that accurate and transparent reporting may help maximize the benefits of fiscal autonomy and central transfers. Limitations: This study is limited to secondary data from financial reports, which may not capture all factors affecting regional financial performance. Additionally, the focus on district and city governments in South Sumatra may limit the generalizability of the findings to other regions. Contribution: This study offers a valuable reference for optimizing regional financial strategies to enhance fiscal autonomy and efficiency in local governments.
Pengaruh Persepsi Harga, Endorser, dan E-WOM terhadap Minat Beli Skintific di Cilandak Jakarta Selatan Ekasari, Silvia; Surip, Ngadino
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3670

Abstract

Purpose: Therefore, this study aims to find out the perception of price, celebrity endorsers and online promotions in influencing buying interest mediated by electronic word of mouth in Skintific Skincare in Cilandak, South Jakarta.Methodology/approach: The method used in this study is a verifiable descriptive method with a quantitative approach. The data used is primary data, namely by distributing questionnaires to respondents using the Convenience Sampling technique.Results/findings: The results of the study show that price perception, celebrity endorsers, and online promotions have a positive and significant effect on E-WOM. Price perception and E-WOM also directly have a positive effect on buying interest, while celebrity endorsers and online promotions do not. Indirectly, E-WOM is able to mediate the influence of price perception, celebrity endorsers, and online promotions on buying interest significantly.Conclusions: Research shows that price perception, celebrity endorser, and online promotion have a significant positive influence on E-WOM. Good price perception drives consumer satisfaction, while celebrity endorser strengthens product image, and online promotion facilitates information dissemination.Limitations: The study is limited to Skintific Skincare products, thus results may not generalize to other product categories. Future research should consider broader product categories to enhance the applicability of the findings.Contribution: This study enriches the literature by incorporating E-WOM as a mediating variable, providing a comprehensive understanding of consumer purchase interest in a digital context and offering insights into effective marketing strategies for local Skincare brands.
Financial Distress on Islamic Banks in Indonesia Impact of Covid 19 Pandemic and Economic Recession Shafitranata, Shafitranata; Octavia, Ria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3706

Abstract

Purpose: The aim of this research is to identify and analyze the financial distress of Islamic banks in Indonesia during the pandemic and economic recession through an assessment of NPF, FDR, GCG, ROA, CAR, bank size, inflation, and interest rates. This research uses Islamic bank panel data for 2018-2022 and is quantitative research.Methodology/approach: Data analysis using Stata 17, through panel data regression and the data analysis method in this study using Ordinary Least Square (OLS). Population of this research is 10 Islamic banks in Indonesia with a total observation of 50 firm-years and the data used are secondary data of annual reports of Islamic banks. Results/findings: The findings show that the financial distress of Islamic banks is influenced by FDR, ROA, and CAR, and is not influenced by NPF, GCG, bank size, inflation, and interest rates. Islamic banks must carry out efficiency, restructuring, and manage the capital adequacy ratio so that it does not have an impact on the company's financial performance.Conclusions: The financial distress in Islamic banks in Indonesia during the COVID-19 pandemic and economic recession is significantly affected by the Financing to Deposit Ratio (FDR), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Limitations: The limitations of the study are that the sector studied is only Islamic banks in Indonesia so that the variables that influence are not comprehensive, allowing other variables to play a role in the financial distress of Islamic banks in Indonesia.Contribution: This research contributes by analyzing the performance of Islamic banks in Indonesia during the COVID-19 pandemic and in the face of economic recession. The widespread impact across various sectors, particularly the financial sector, underscores the need for government support through policies and regulations to ensure the stability of Islamic banks.
Pengaruh Sustainable Leadership terhadap Sustainable Performance dengan Mediasi Variabel Social Innovation Anggraini, Ratih; Phang, Selina; Sudhartio, Lily
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3762

Abstract

Purpose: This research was conducted with the aim of seeing the influence of Sustainable Leadership on Sustainable Performance with the mediation of Social Innovation. Research methodology: The method used in this research was a quantitative method with questionnaire to collect data. The population consisted of manufacturing companies in Batam. The questionnaire was distributed through google forms and hypothesis testing was performed using a Structural Equation Model (SEM). Results: The results of this research show that Sustainable Leadership has a significant and positive influence on Social Innovation, Social Innovation has a significant and positive influence on Sustainable Performance, Sustainable Leadership has a significant and positive influence on Sustainable Performance and Sustainable Leadership has a positive and significant influence on Sustainable Leadership with the mediation of Social Innovation. Conclusion: The study concludes that sustainable leadership has a significant impact on sustainable performance, with social innovation serving as a mediating variable. The findings highlight the importance of integrating leadership practices focused on sustainability to enhance long-term organizational performance through innovation in social practices. Limitations: This research didn’t use a larger sample size and multiple data sources to validate these empirical findings. Contribution: This research contributes to the development of academic knowledge also by integrating sustainable research development, higher education, leadership and innovation.
Circular Economy in the Household Sector in Jakarta Pravitasari, Endyastuti; Abriandi, Abriandi; Nabila, Alfina; Anggoro, Hendi Tri; Felicia, Nita; Slamet, Yogi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3794

Abstract

Purpose: The primary objective of this research is to investigate the factors and explore the potential of collaboration among stakeholders that influence the successful implementation of a circular business model for household waste management.Research: A qualitative approach employed to gather the data using In-depth interviews which are semi-structured interviews will be conducted with seven key stakeholders representing industry, community, government, and society. Open-ended exploratory questions will be used to delve into their experiences, perceptions, and insights regarding circular business models, observation, and literature review to identify existing knowledge, theories, and empirical evidence.Results: The findings of this research are to identify the essential elements of a successful circular business model, determine the factors that positively or negatively impact the implementation of circular business models, and identify potential areas for collaboration among stakeholders.Conclusions: To develop an effective and sustainable circular business model for waste management in the household sector we need Business Model Innovation. The factors that influence the success of circular business model implementation in the household sector that are most mentioned in the results of this study are as follows. Cooperation between various related parties to support the development and implementation of circular business model.Limitations: The interview sample size of seven participants may limit the generalizability of the findings. A larger sample size could provide a more comprehensive understanding of the diverse perspectives and experiences of stakeholders.Contribution: This research will contribute to the existing body of knowledge on circular economy and household waste management in Jakarta. The findings will be valuable for policymakers, businesses, and communities to develop and implement effective strategies for sustainable waste management.
The Application of Discrete Hilbert transform in Measuring Asset Return Risk in Investment Portfolios Ekasasmita, Wahyuni; Tunnisa, Khaera; Aditya, Muh. Tri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3803

Abstract

AbstractPurpose: This study aims to explore the application of the discrete Hilbert transform (DHT) in measuring asset return risk within a portfolio, emphasizing its potential for enhancing risk evaluation in the field of financial mathematics.Methodology/approach: The research utilized a quantitative approach with data sourced from publicly available historical stock prices. Analysis was conducted using software MATLAB to implement the discrete Hilbert transform, which transforms time-series data into phase and amplitude components. The portfolio risk was calculated based on the transformed data, and the results were compared against traditional risk metrics such as variance and Value at Risk (VaR).Results/findings: The findings indicate that the discrete Hilbert transform provides additional insights into portfolio risk by capturing frequency-domain characteristics of asset returns. It complements traditional measures, offering a novel perspective on risk analysis. Specifically, the discrete Hilbert transform was effective in identifying subtle changes in risk patterns that were not apparent in time-domain analyses alone.Conclusion: This study investigates the application of the discrete Hilbert transform (DHT) in measuring the risk of asset returns within investment portfolios, specifically focusing on Indonesian stocks. TheLimitations: This study is limited by its focus on a small sample of stocks within a single financial market, which may restrict the generalizability of the findings. Additionally, the research does not account for macroeconomic factors that could influence asset returns.Contribution: This study contributes to the field of financial risk management by introducing the discrete Hilbert transform as a supplementary tool for risk analysis. It offers practical implications for portfolio managers, actuaries, and financial analysts seeking innovative methods to enhance risk assessment and decision-making processes.

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