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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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Eksplorasi NIM dan LDR terhadap Harga Saham dengan Mediasi NPL Wulandari, Nisa Amelia; Firdaus, Firdaus; Nurhayati, Nurhayati; Suharti , Suharti
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.v6i2.3821

Abstract

Purpose: This study will look at how stock prices with non-performing loans (NPL) are affected by Net interest margin (NIM) and Loan to Deposit Ratio (LDR).Methodology/approach: This study uses secondary data from IDX for conventional banks in Indonesia from 2019 to 2023. This study uses the documentation method and analysis tools with the SEM-PLS approach.Results/findings: The results show that NPL is negatively and significantly affected by NIM, but NPL is not significantly affected by LDR, NIM is able to positively and significantly affect stock prices, but stock prices are not significantly affected by LDR. NIM has a positive and significant impact due to the mediating role of NPL. On the other hand, there is no significant impact between LDR and stock price with NPL mediation.Conclusions:Limitations: This study only uses the variables NIM, LDR, NPL and stock prices with a sample of 20 conventional banks listed on the IDX with annual reports for the period 2019 - 2023. Future research should be able to provide additional variables with a larger number to determine the effect on stock prices such as the use of financial ratios ROA, ROE, and external assets. In addition, it is also necessary to increase the number of samples used so that statistics can accurately represent the population such as using additional samples from Islamic banking, regional banking, or other industrial companies.Contribution: Stakeholders can use these results to assess the share price of the banking sector using financial ratios.
Analisis Reaksi Pasar Modal terhadap Pemilihan Umum Presiden Indonesia Tahun 2024 Rasyid, Syarifuddin; Darmawati, Darmawati; Khaerany, Rizky; Nadhifa, Nisrinatul; Pratiwi, Dwi Dian
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.v6i2.3825

Abstract

Purpose: This research seeks to assess the capital market's response to the Indonesian presidential election by employing an event study methodology that incorporates abnormal return (AR) and trading volume activity (TVA) variables.Methodology/approach: This research employs a quantitative methodology utilising the event study technique on the Indonesia Stock Exchange. The utilised data comprises stock price information and trading volumes of companies listed in the LQ45 index. This study utilised a sample size of 45 companies. The employed hypothesis tests are the Wilcoxon Signed Ranks Test and the One Sample t-test.Results/findings: There is no significant market reaction in the days surrounding the 2024 election. There is a significant difference in abnormal returns before and after the 2024 election, but this difference is not followed by a difference in trading volume activity. In this study, there is no significant difference in trading volume activity before and after the 2024 presidential election.Conclusions: The capital market reaction to the presidential election on February 14, 2024 in Indonesia can be concluded that there was no significant market reaction in the days surrounding the 2024 election, although there was a difference in abnormal returns before and after the election.Limitations: This study's limitations include the inability to generalise results due to its exclusive focus on the LQ-45 index population and the selection of event types that inadequately represent presidential election occurrences, thereby restricting the generalisability of the election's impact on capital market reactions.Contribution: This research aims to assist investors and policymakers in comprehending market responses to political changes and their ramifications for investment choices.
Tax Fairness in Women Taxpayers' Non Taxable Income (PTKP) and Women's Labor Force Participation Rates Wijayanto, Danang; Rahayu, Andini Dwi; Arieftiara, Dianwicaksih
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.v6i2.3834

Abstract

Purpose: This research aims to analyze the fairness of tax rules for women taxpayers and their relationship to the women work participation rate. This is motivated because in Indonesia there is an imbalance in non-taxable income (PTKP) regulations for women and men employees, especially in the formal sector, which in turn has an impact on the low rate of women work participation in the formal sector.Methodology: The analytical method used in this study is a qualitative method, namely a literature review supported by take-home pay calculation simulation data on women formal sector employees regarding perceptions of tax fairness.Results: This study obtained the result that there is an unfairness in the tax regulations for working women taxpayers compared to men and this is related to the lower level of women working in the formal sector compared to men, so that the work participation rate for women is lower than for men.Conclusion: This study highlights the importance of adjusting tax policies to address gender inequality, particularly concerning the lower Non-Taxable Income (PTKP) threshold for women. The international implications of these findings call for G20 countries, including Indonesia, to incorporate gender considerations into their tax regulations, in line with OECD recommendation.Limitations: The study relies on secondary data through literature reviews and simulations, which may not fully capture real-world variables or the broader socio-economic factors that affect women's participation in the workforce.Contribution: This research is expected to contribute in the form of policy recommendations to the tax directorate general to review tax rules that accommodate tax fairness for women taxpayers. This is in line with the OECD proposal at the G20 Presidential 2022 regarding Gender-Based Taxation Policies. This is also in line with the Omnibus Law UU Number 2 of 2022 concerning Job Creation, where the Government of Indonesia has paid attention to the rights of working women and provided facilities, for example, in the form of maternity leave, menstrual leave, etc.
Peran Supply Chain Innovation Memediasi Entrepreneur Orientation dan Innovation Performance Sektor Perikanan Susilowati, Christin; Fakhri, Erie Awalil; Barinta, Dunga Dwi; Abanan, Muchammad Zuhri Ramadhani; Aini, Maya Faridhotul
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.v6i2.3860

Abstract

Alegre, J., & Chiva, R. (2013). Linking entrepreneurial orientation and organizational learning capability to innovation performance. Journal of Business Research, 9(3), 430-450. Amin, M., & Rahmawati, S. (2020). The effect of entrepreneurial orientation on innovation performance. . Asian Journal of Innovation and Policy, 3(1), 3-18. Bai, C. R., J. . (2016). Exploring the relationship between supply chain collaboration and innovation capabilities. Journal of Business Logistics, 37(2), 116-131. Barreto, L. S. (2024). Measuring innovation performance in small and medium enterprises: A unidimensional approach. Journal of Innovation Management, 21(3), 317-343. Carter, S. (2023). Entrepreneurial behaviors and innovation in small businesses. Small Business Economics, 45(4), 23-38. Cuthbertson, R. F., P. I. (2022). Supply chain innovations and firm performance: The moderating role of industry dynamism. Industrial Marketing Management, 8(2), 25-37. Gao, T., Tang, X., Wang, X., & Chen, L. (2017). Supply chain innovation and performance: Evidence from Chinese manufacturing firms. International Journal of Operations & Production Management, 37(10), 1457-1474. Ghobadi, S. (2023). The role of entrepreneurial orientation in organizational resilience. Journal of Entrepreneurship Research, 35(2), 145-162. Hilmersson, M. (2014). The effects of entrepreneurial orientation on firm performance. Entrepreneurship Research Journal, 4(2), 167-190. Malacina, R. T., A. (2022). Innovations in supply chain systems: Drivers and challenges. Operations and Supply Chain Management Journal, 15(3), 51-62. Mingyue Fan, Q., Wang, X., & Liu, S. (2021). Entrepreneurial orientation and SME innovation performance. Journal of Small Business Management, 59(4), 134-152. Mittal, S., Khan, M. A., Romero, D., & Wuest, T. (2018). A critical review of smart manufacturing & Industry 4.0 maturity models: Implications for SMEs. Journal of Manufacturing Systems, 49(1), 194-214. Müller, R., Pemsel, S., & Shao, J. . (2021). Supply chain integration and Industry 4.0: Impacts on innovation and firm performance. Journal of Cleaner Production, 34(2), 256-270. Ndubisi, N. O. I., K. (2012). Relationship between entrepreneurial orientation, innovation, and firm performance. Journal of Business Research, 65(4), 673-678. Purnomo, H., Kusumaningtyas, N., & Nugroho, A. (2022). Exploring the role of entrepreneurial orientation in SMEs innovation. International Journal of Innovation, Creativity, and Change, 17(2), 45-58. Putra, A. A. (2021). Pengaruh Integrasi Supply Chain (Sci) Terhadap Kinerja Operasional Umkm Di Kabupaten Bantul. Rosenbusch, N., Brinckmann, J., & Bausch, A. (2011). Is innovation always beneficial? A meta-analysis of the relationship between innovation and performance in SMEs. Journal of Business Venturing, 26(4), 761-787. Sarsah, S. A., Boafo, A. J., & Kwesi, B. (2020). Entrepreneurial orientation and innovation performance in emerging markets. International Business Research, 13(3), 12-25. Tajeddini, K., Ratten, V., & Denisa, M. (2020). Revisiting the relationship between entrepreneurial orientation and innovation performance in SMEs. Journal of Small Business Economics, 39(5), 945-962. Tambunan, T. (2019). Development of SMEs in ASEAN with a focus on Indonesia. Journal of Southeast Asian Economies, 38(3). Wang, Y., Zhang, S., & Liu, Y. (2017). The role of entrepreneurial orientation in dynamic business environments. Journal of Business Strategy, 38(3), 49-57. Wong, W., Tan, F., & Lee, K. (2016). Assessing the impact of supply chain innovation on performance: Evidence from SMEs. Journal of Supply Chain Management, 47(3), 89-105.
The Role of E-Service Quality and Price Perception: Key to Increasing Loyalty through Consumer Satisfaction Yulihapsari, Ika Utami; Indrawan, Rully; Simarmata, Juliater; Zainal, Munawaroh
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.v6i2.3941

Abstract

Purpose: This study aims to analyse the effect of E-Service Quality and Price Perception on consumer loyalty, with consumer satisfaction as a mediating variable. Methodology/Approach: In January 2024, a survey was conducted on 105 respondents based on TopBrand survey data. The sampling process used the Roscoe technique and the probability sampling method. This survey was used to test the validity and reliability of the instrument and to test the hypothesis to identify the direct and indirect effects between research variables. The study indicates that e-service quality directly affects customer satisfaction and loyalty. Results/Findings: Price perception plays an important role in shaping customer satisfaction and loyalty, where customers who consider prices fair and in line with the value, they receive are likely to feel higher Satisfaction and stronger loyalty. Satisfaction, in turn, acts as a mediator, increasing the positive impact of e-service quality and price perception on loyalty.Conclusions: E-service quality and price perception significantly influence customer satisfaction and loyalty, with satisfaction acting as a mediator in strengthening these relationships. Businesses must enhance service reliability, responsiveness, and user-friendliness while ensuring competitive and transparent pricing to improve customer retention. Implementing data-driven strategies, proactive communication, and technological innovations will further sustain long-term customer satisfaction and loyalty.Limitations: The study only focuses on the logistics sector (J&T and JNE), so the results may not apply to other industries.Contribution: Highlights the relevance of the Expectancy Disconfirmation Theory (EDT) in digital services.
Faktor Customer Review dan E-Service Quality terhadap Keputusan Pembelian Shopee Tiffany, Milenia; Singagerda, Faurani Santi
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.v6i2.3981

Abstract

Purpose: This study aims to examine the influence of Customer Review and E-Service Quality, on purchase decisions mediated by the level of customer trust of the Shopee Application Methodology/Approach: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms. Hypothesis testing was performed using a Structural Equation Model (SEM). Results/Findings: The results showed that online customer reviews had no effect on shopee purchase decisions, e-service quality had an effect on shopee purchase decisions, trust had an effect on shopee purchase decisions, trust weakened the influence of customer reviews on purchase decisions and trust weakened the influence of customer reviews on decisions purchase.Conclusions: Online customer review tidak berpengaruh terhadap keputusan pembelian di Shopee, sedangkan e-service quality dan trust memiliki pengaruh signifikan terhadap keputusan pembelian. Selain itu, trust memperlemah pengaruh customer review terhadap keputusan pembelian, sehingga Shopee perlu meningkatkan kualitas pelayanan inti untuk menjaga kepercayaan pelanggan.Limitations: This research is only limited to the variables of online customer reviews, e-service quality trust, and purchase decisions. There are many other factors that are very likely to be raised and explored for future research.nContribution: This research is expected to improve the purchase decisions and serve as a reference for further research.
Penentu Niat Membeli Kembali: Perspektif Etika Bisnis Islam Ma’arif, M. Samsul; Kurniawan, Muhammad; Sisdianto, Ersi
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.v6i2.4085

Abstract

Purpose: This study aims to analyze the impact of sensory, emotional, and social experiences on the repurchase intention of consumers using Skintific skincare products in Bandar Lampung, particularly within the context of Islamic ethical business practices.Methodology/Approach: A quantitative research approach was employed, utilizing non-probability sampling techniques. The study involved 104 respondents who had previously used the Skintific products. Data analysis was conducted using descriptive statistics and Partial Least Squares (PLS) to assess the relationships between the variables.Results/Findings: The results indicate that all dimensions of customer experience sensory, emotional, and social have a positive and significant influence on consumers repurchase intentions. This underscores the critical role of customer experience in fostering brand loyalty.Conclusions: Sensory experience, emotional experience, and social experience significantly influence the repurchase intention of skincare consumers in Bandar Lampung, especially when combined with Islamic economic principles that emphasize ethics, fairness, and customer welfare. By implementing these values-based marketing strategies, skincare brands can increase customer loyalty and satisfaction sustainably.Limitations: The study acknowledges certain limitations, including the focus on a specific product and location, which may affect the generalizability of the findings. Additionally, the research highlights the need for further exploration of how Islamic ethical principles can be integrated into marketing strategies to enhance customer experiences.Contributions: This study contributes to understanding how sensory, emotional, and social experiences influence consumers repurchase intention of skincare products in Bandar Lampung. In addition, this study highlights the role of Islamic economic principles in forming ethical and loyalty-oriented marketing strategies.
Eksplorasi Penggunaan Keberlanjutan Sistem Informasi pada Pengguna Virtual Account Putri, Nikki Ananda; Bharata, Wira
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.v6i2.4186

Abstract

Purpose: This study examined the sustainable use of an information system using the IS Continuance and Technology Acceptance Model (TAM) as a theory.Methodology/Approach: This is a quantitative research study with an explanatory method. The respondents are virtual account users on the Shopee in Samarinda City. Data were collected using purposive sampling and Structural Equation Model (SEM) techniques with SmartPLS.Results/Findings: The test results showed Perceived Ease of Use has a positive and significant impact on Attitude, Perceived Usefulness has a positive and significant impact on Attitude, Attitude has a positive and significant impact on IS Continuance, Perceived Ease of Use has a positive and significant impact on IS Continuance, and Perceived Usefulness has a positive and significant effect on IS Continuance. In addition, there is also a positive and significant effect of Attitude in mediating the relationship between Perceived Ease of Use on IS Continuance and Perceived Usefulness on IS Continuance. Conclusions: Perceived Ease of Use has a positive and significant effect on Attitude; Perceived Usefulness has a positive and significant effect on Attitude; Attitude has a positive and significant effect on IS Continuance; Perceived Ease of Use has a positive and significant effect on IS Continuance; Perceived Usefulness has a positive and significant effect on IS Continuance. Attitude was also found to be able to mediate the relationship between Perceived Ease of Use and IS Continuance positively and significantly, and also mediate the relationship between Perceived Usefulness and IS Continuance positively and significantly.Limitations: The variable in IS Continuance Theory are not used in their entirety, but only limited to aspects that improve customer attitudes, and create continuance information system usage actions. Contribution: The research focuses on the act of sustainable use carried out by information system users. The goal is to improve facilities that support uses convenience and usability so that users can show a positive attitude which will create information system continuance.
The Coding Effect of Institutional Ownership on Political and Tax Avoidance Behavior Muhaimin, Muhaimin; Arman, Andi; Wahid, Abdul; Putriani, Ade Irma; Yunus, Muh
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3233

Abstract

Purpose: This study investigates the influence of political connections on tax avoidance and examines the moderating role of institutional ownership in Indonesia’s mining sector. Methodology: Quantitative research with a causal approach was conducted using a sample of 18 mining companies listed on the Indonesian Stock Exchange over four years, totalling 72 observations. Data were analysed using SPSS 24.0, applying Moderated Regression Analysis (MRA). Results: Political connections positively and significantly influenced tax avoidance. However, institutional ownership does not significantly affect tax avoidance and does not moderate the relationship between political connections and tax avoidance. Conclusions: Political connections significantly increase tax avoidance, giving firms favourable treatment. Institutional ownership had no moderating effect. Although legal, tax avoidance harms state revenue, highlighting the need for stricter regulations and transparency. Limitations: This study is limited to mining sector companies in Indonesia, which restricts the generalizability of the findings to other sectors or countries. Further research could compare results across countries with similar economic and cultural contexts, such as developing Asian countries, to enhance their representativeness. Contributions: This study adds to the literature by highlighting the unique role of political connections in tax avoidance within Indonesia's mining sector and demonstrating that institutional ownership may not always serve as an effective moderating factor. It also emphasizes the need for improved regulatory oversight and governance to mitigate tax avoidance practices linked to political affiliations.
Analisis NIM, LDR, NPL, dan BOPO dalam Mempengaruhi ROA pada PT. BRI Kesuma, Rangga Patti; Hasbullah , Hasbullah; Alie, Maria Septijantini; Surya, Andi; Yudhinanto, Yudhinanto; Oktaria, Eka Travilta; Bakti, Umar
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.v6i2.3435

Abstract

Purpose: The study aims to analyze the influence of NIM, LDR, NPL, and BOPO on ROA at PT. Bank Rakyat Indonesia Tbk for the period 2016-2023. Research methodology: this study uses a quantitative method. The data analysis technique used in this study is multiple linear regression using the IBM SPSS version 25 program. The population in the study is quarterly financial reports, or in a year there are 4 (four) quarters (Q1, Q2, Q3, Q4), in the period 2016-2023. The sampling technique used in this study is saturated sampling, so that the number of samples is 32 samples according to the number of populations. Results: The results of this study show that increasing NIM will increase ROA in the company; LDR has a positive and significant effect on ROA, the results of this study show that increasing LDR will increase ROA in the Company; NPL has a negative and significant effect on ROA, the results of this study show that increasing NIM will decrease ROA in the Company; BOPO has a negative and significant effect on ROA, the results of this study indicate that increasing BOPO will decrease ROA in the company. Conclusion: Simultaneously, NIM, LDR, NPL and BOPO have a positive and significant effect on ROA, the results of this study indicate that in an effort to increase ROA, the factors that must be considered are the influence of NIM, LDR, NPL and BOPO. Limitations: This study is limited to only examining ROA, NIM, LDR, NPL and BOPO, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study contributes to PT. Bank BRI Tbk, in an effort to increase ROA, it must pay attention to the important role of the NIM, LDR, NPL and BOPO ratios. So that the Company's performance can have implications for increasing the Company's performance.

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