cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282179769602
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City
Location
Kota bandar lampung,
Lampung
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
 17   18   19   20   21 
Emotional Intelligence, Leadership Effectiveness, and Team Performance: Synergies in Human Resource Development Antariksa, Sri Kartika Sari
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.v6i3.3617

Abstract

Purpose: This study explores how emotional intelligence (EI) influences leadership effectiveness and team performance. It identifies key EI components that drive effective leadership behaviors and examines their impact on team dynamics. Additionally, the study provides insights for human resource practitioners on incorporating EI into leadership development programs to foster cohesive and high-performing teams. Methodology: This research adopts a qualitative approach, utilizing a literature review and library research. It examines scholarly articles, books, and empirical studies related to emotional intelligence, leadership effectiveness, and team performance. Various emotional intelligence models and leadership styles are analyzed to understand their influence on team outcomes. Results: The findings indicate a strong correlation between emotional intelligence and leadership effectiveness. Leaders with high EI are more capable of fostering trust, encouraging open communication, and managing team conflicts—all of which enhance team performance. Traits such as empathy, self-awareness, and social skills are identified as crucial in promoting team cohesion and productivity. Conclusions: Emotional intelligence, leadership effectiveness, and team performance are essential components of high-performing organizations. Emotionally intelligent leaders cultivate trust, collaboration, and motivation, resulting in improved outcomes. Integrating emotional intelligence into leadership training significantly enhances both individual and team success. Limitations: The interviews conducted through questionnaires may lack validity, as the responses could not be directly verified. Additionally, the questionnaire items were derived from limited sources, which may have affected the reliability of the results. Contribution: This research is expected to enhance organizational and team performance and serve as a reference model for future studies.
Mengukur Relevansi Cashless Society pada Generasi Z Permana, Gusi Putu Lestara; Apriani, Ni Kadek Mira
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.v6i3.3758

Abstract

Purpose: This study aims to evaluate the relevance of a cashless society among Generation Z by employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The focus is to understand the factors influencing the acceptance and adoption of cashless payment systems within this demographic. Methodology/approach: The study was conducted in Denpasar City, targeting Generation Z individuals who reside there and have used digital wallet or e-wallet services. The sample size was determined using Hair’s formula, resulting in a total of 135 respondents. Results/findings: The findings suggest that the UTAUT model, particularly factors such as Behavioral Intention, Habit, and Social Influence, significantly affects the adoption of cashless payment methods. This indicates that user intention and habitual behavior are key drivers in embracing this technology. Conclusions: On the other hand, variables such as Awareness, Facilitating Conditions, Hedonic Motivation, Perceived Security, and Performance Expectancy did not show a significant influence on users’ behavioral intentions. This implies that, in the context of cashless payment adoption, social factors and habits are more influential than security concerns or performance expectations. Limitations: The study is limited to Generation Z, whereas cashless technology adoption is also growing among Millennials and Baby Boomers. Contribution: This study contributes to behavioral science, especially in the area of financial technology, and provides insights into the practical application of the UTAUT model.
Pengembangan Pariwisata Berbasis Komunitas di Desa Aneuk Laot Aceh Somad, Djohari; Rahmanita, Myrza
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.v6i3.3863

Abstract

Purpose: This study explores community-based tourism (CBT) development in Aneuk Laot Village, Sabang City, as a strategy to support Sustainable Development Goals (SDGs). Methodology/approach: A qualitative case study was conducted using interviews, observations, and a literature review. The informants included Pokdarwis, traditional leaders, and BUMDes managers. Results/findings: The tourism potential of Aneuk Laot includes natural (Lake Aneuk Laot, forests, hills), cultural (traditional customs), and culinary tourism. Effective CBT is driven by active community participation, including youth, women, and local institutions such as Pokdarwis, BUMDes, and traditional leaders. This collaborative model supports the preservation of local assets and contributes to the achievement of the SDGs. Conclusions: The development of community-based tourism (CBT) in Gampong Aneuk Laot contributes significantly to the achievement of the SDGs through cultural preservation, environment, and community empowerment. The active involvement of youth, women, and indigenous groups in tourism management creates jobs, increases income, and strengthens the ownership of local resources. This model promotes sustainable development from social, economic, and ecological aspects. Limitations: This research is limited to examining how community-based tourism development can support sustainable development goals (SDGs) in a region.  There are many other areas which can be studied both in the tourism sector and in other sectors as supporting sustainable development goals (SDGs) Contribution: The research results can be useful for community-based tourism studies and various types of studies supporting sustainable development goals (SDGs).
Analisis Faktor Kesuksesan Pengelolaan Desa Wisata Berkelanjutan: Studi Kasus di Jawa Barat Purnawan, Arif Hadi; Rahmanita, Myrza
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.v6i3.3869

Abstract

Purpose: This research examines the success factors in the management of sustainable tourism villages in West Java. Methodology/approach: This study employs a Systematic Literature Review (SLR) of 32 Scopus and SSCI-indexed articles (2018–2023) with an impact factor of ?3.0, focusing on sustainable tourism villages, digital innovation, and cultural preservation. Secondary data were also obtained from Statistics Indonesia (BPS), the West Java Tourism Office, and interviews with tourism village managers. Results/findings: The success of sustainable tourism villages in West Java is driven by penta-helix collaboration, community-based monitoring, digital innovation, cultural preservation, environmental management, and the diversification of the creative economy through digital platforms. These factors are integrated and mutually support sustainable village management. Conclusions: The effective management of sustainable tourism villages in West Java is supported by penta-helix collaboration, community-based monitoring, transparent financial management, digital innovation, socio-cultural preservation, resource management, and creative economy diversification through digital platforms. These integrated factors significantly contribute to the sustainable development of tourism villages. Limitations: This study is limited to research conducted in the West Java region. Other regions remain to be explored using similar research frameworks or different approaches to sustainable tourism village management and sustainable development (SDGs). Contribution: This research is expected to contribute to the fields of tourism studies, tourism village management, and other relevant scientific disciplines.
The Impact Of Green Human Resource Management to Environmental Performance Nelson, Alden; Junaidi, Junaidi; Sentoso, Anthony
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.v6i3.3898

Abstract

Purpose: This study examines how companies’ environmental performance is affected by Green Human Resource Management (GHRM), with a focus on the moderating influence of corporate environmental ethics and the mediating effect of green organizational culture. Methodology/approach: A quantitative research approach was employed, with data acquired through surveys aimed at organizations implementing GHRM policies. The links between GHRM, green organizational culture, corporate environmental ethics, and environmental performance were examined using path analysis. Results/findings: Green organizational culture serves as a mediator between GHRM and environmental performance, and GHRM activities greatly improve corporate environmental performance. The positive correlation between GHRM and environmental performance is reinforced by corporate environmental ethics, underscoring the significance of ethical commitment in maximizing GHRM's advantages of GHRM. Conclusions: Green organizational culture and environmental ethics are key to improving sustainability, while GHRM supports but does not directly drive performance. Companies should focus on building strong green values and ethical practices. GHRM, green culture, ethics, and performance are interconnected, with ethics moderating GHRM’s impact of GHRM. To enhance GHRM’s effectiveness of GHRM, firms should offer training, promote eco-values, and align policies with sustainability goals. Limitations: As the data are restricted to companies that have implemented GHRM policies, the conclusions might not qualify as relevant to other companies. Deeper qualitative insights are not offered by quantitative methods. Contribution: This study adds to the body of knowledge in GHRM by highlighting the vital roles that environmental ethics and green organizational culture play in improving corporate environmental performance.
Distribusi Upah Terhadap Produktivitas Kerja dan Kerja Sama dalam Ekonomi Islam Maulana, Rivan; Verawati, Heni; Sisdianto, Ersi
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.v6i3.4034

Abstract

Purpose: This study examines the influence of work experience, productivity, and collaborative work on wage dispersion from an Islamic economic perspective, with a focus on Andalas Surya Gemilang Mini Plant workers. This study evaluates how these factors affect wage dispersion and provides insights into the principles of Islamic economics. Methodology: A descriptive quantitative approach was used, involving 109 workers from the Mini Plant Andalas Surya Gemilang. Data were collected through questionnaires and analyzed using SmartPLS 3 for structural equation modelling. The hypotheses were tested using regression analysis to evaluate the influence of work experience, productivity, and collaborative work on wage dispersion. Results: This study found that Work experience and collaborative work had no significant effect on wage dispersion, while productivity had a significant effect. The combination of these three factors significantly contributes to wage dispersion. Conclusions: This study found that productivity significantly affects wage dispersion at Mini Plant Andalas Surya Gemilang, whereas work experience and collaboration have fewer direct effects. Combining these factors contributes to the wage gap. Limitations: This research is limited to one organization, the Andalas Surya Gemilang Mini Plant, which may limit the generalization of the results to other industries. Future research could expand this scope to other sectors for greater insight. Contributions: This study provides practical recommendations for companies to consider work experience and productivity in designing compensation systems that motivate employees and encourage collaboration, in line with Islamic values that emphasize justice and welfare.
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Perguruan Tinggi Negeri di Jawa Timur Pratamasari, Frinta; Muawanah, Umi; Farhan, Djuni
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.v6i3.4097

Abstract

Purpose: The aim of this research is to find out whether human resource competence, internal control systems and good university governance have a direct or indirect effect on the quality of state universities' financial reports. Methodology/approach: The research uses a quantitative approach, with data collection methods using questionnaires. The research sample was 255 leaders, internal supervisory units, managers and preparers of PTN financial reports in the UAPPA/B Unit in the Java Region. Path analysis was used as an analytical tool in this research, with SEM-PLS. Results/findings: Human resource competency, internal control system and good university governance has a positive and significant effect on the quality of financial reports. Human resource competency and internal control system has a positive and significant effect on good university governance. Human resource competency, internal control system has a positive and significant effect on the quality of financial reports through good university governance. Limitations: This study is limited by measuring the quality of financial reports from the perspective of human resource competency, internal control system and good university governance. While there are several other variables that can affect the quality of financial reports, such as the quality of information technology, because currently financial reports are done based on applications. Contribution: This finding is expected to increase the understanding that quality financial reports are produced by competent human resources in accounting, the organization has good internal control and the organization implements good university governance appropriately. Furthermore, this study contributes to the literature by showing the importance of financial report quality to maintain the image of the organization. Novelty: This study addresses the gap in previous research, that the competence of human resources for managing current financial reports must be complemented by an understanding of the use of applications that have been determined by the ministry.
Traveloka Booking Technology and Customer Satisfaction at Hotel Sahid Using TAM Model Ardila, Fidha Citra; Wibasuri, Anggalia; Lestari, Winda Rika
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.v6i2.4105

Abstract

Purpose: This study aims to test how factors in the Technology Acceptance Model (TAM) affect customer satisfaction at Sahid Hotel Bandar Lampung. Methodology: The data source used was primary. Data were collected through a questionnaire randomly distributed to 100 respondents using probability sampling techniques. Data analysis was performed using structural equation Modelling (SEM) with the help of the Smart-PLS application. Results: The results revealed that Perceived Usefulness (PU) had a positive effect on Traveloka’s Attitude Toward Using (ATUs). Perceived Ease of Use (PEOU) has a positive effect on Traveloka’s Attitude Toward Using (ATUs). Enjoyment has a positive effect on Traveloka’s Attitude Toward Using (ATU). Perceived Ease of Use (PEOU) has a positive effect on Traveloka’s Perceived Usefulness (PU). Conclusion: Attitude Toward Using (ATU) has a positive effect on Traveloka’s Behavioural Intention to Use (BI). Behavioural Intention to Use (BI) has a positive effect on customer satisfaction. Perceived Usefulness (PU) has a positive effect on customer satisfaction. Perceived Ease of Use (PEOU) has a positive effect on customer satisfaction. Limitations: To use a larger sample and be able to cover all elements of the population in a balanced manner so that the results of the study can better reflect the actual circumstances and the results can be generalized more broadly. Contribution: Hotel Sahid Bandar Lampung needs to optimize services to consumers. The service is optimized by ensuring security and comfort when transacting on Traveloka.
Pengaruh Faktor Keuangan dalam Profitabilitas Terhadap Harga Saham Perbankan Digital 2021 – 2023 Maharani, Devania Keysha
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.v6i3.4112

Abstract

Purpose: This study examines the influence of financial factors on profitability, namely Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operating Expenses to Operating Income (OEOI), with regard to the stock prices of digital banking and digitally transformed banking in Indonesia from 2021 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of 12 digital banks and banking companies that have digital transformation listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of the study show that ROA and BOPO has a negative and statistically significant effect on stock prices, ROE and NIM has a positive and statistically significant effect on stock prices. Conclusions: COVID-19 has accelerated digital banking and shifted investor focus to tech innovation. ROA and OEOI had negative effects on stock prices (H1 and H4 rejected), while ROE and NIM had positive effects (H2 and H3 accepted). Limitations: This research is limited to the financial performance ratios used, and the results focus on digital banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially on the influence of financial factors in terms of profitability on the share prices of digital banking in Indonesia.
The Role of Employee Recovery Performance on Service Recovery Performance and Quality of Service Tirtana, Diovany; Rahmadhani, Sari
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.v6i3.4121

Abstract

Purpose: This study aims to evaluate the influence of employee and service recovery performance on service effectiveness in SAMSAT Semarang City. This study explores the empirical model of employee recovery performance, service recovery performance, and quality of service in Public Service Institutions.Methodology/approach: This method uses a quantitative approach, with data collected through surveys of employees directly involved in the service.Results/findings: The results showed that employee recovery performance had a positive effect on service quality, whereas service recovery performance did not impact service quality. The study also found that employee recovery performance serves as a mediator in the relationship between service recovery performance and service quality. Conclusion: This study aimed to explore the role of service recovery performance and employee performance in enhancing service effectiveness at the SAMSAT office in Semarang City. The results indicate that employee recovery performance has a positive effect on service quality, in line with initial expectations. These findings suggest that improving employee recovery performance can strengthen public perceptions of SAMSAT services. Limitations: This study focuses on internal factors, such as employee performance and service recovery, but has not extensively examined external influences on service effectiveness.Contribution: These findings emphasize the importance of training and support for employees in improving customer satisfaction. The results of this study are expected to provide concrete recommendations for service improvement at SAMSAT, as well as open up opportunities for further research on factors that affect the effectiveness of public services.

Page 19 of 25 | Total Record : 245

 17   18   19   20   21 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025): Desember Vol. 6 No. 4 (2025): September Vol. 6 No. 3 (2025): Juni Vol. 6 No. 2 (2025): Maret Vol. 6 No. 1 (2024): Desember Vol. 5 No. 4 (2024): September Vol. 5 No. 3 (2024): Juni Vol. 5 No. 2 (2024): Maret Vol. 5 No. 1 (2023): Desember Vol. 4 No. 4 (2023): September Vol. 4 No. 3 (2023): Juni Vol. 4 No. 2 (2023): Maret Vol. 4 No. 1 (2022): Desember Vol. 3 No. 4 (2022): September Vol. 3 No. 3 (2022): Juni Vol. 3 No. 2 (2022): Maret Vol. 3 No. 1 (2021): Desember Vol. 2 No. 4 (2021): September Vol. 2 No. 3 (2021): Juni Vol. 2 No. 2 (2021): Maret Vol. 2 No. 1 (2020): Desember Vol. 1 No. 4 (2020): September Vol. 1 No. 3 (2020): Juni Vol. 1 No. 2 (2020): Maret Vol. 1 No. 1 (2019): Desember More Issue