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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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Kontribusi dan efektivitas pajak reklame terhadap pendapatan asli daerah di Kabupaten Ogan Komering Ulu periode tahun 2013 – 2017 Novegya Ratih Primandari; Emi Dahlia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2020): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.363 KB) | DOI: 10.35912/jakman.v1i2.12

Abstract

Purpose: The purpose of this study was to determine how much the contribution and effectiveness of the Advertisement Tax on Local Original Revenue in Ogan Komering Ulu Regency for the Period of 2013 - 2017. Research methodology: The analytical tool used is quantitative descriptive using contribution analysis and effectiveness analysis. Results: The results shows that the contribution of advertisement tax to regional original income is very low. At the same time, the effectiveness analysis shows that the advertisement tax of regional original income is very effective. Limitations: This study is limited to analysis of the contribution and effectiveness of advertisement tax on Local Original Revenue, which in fact there are still many other tax levies that contribute to Local Original Revenue in OKU Regency. Contribution: This research can be used as a reference in the link of economic research in the area of ??regional development planning and can be used as a material consideration for local governments to pay more attention to the collection of advertisement tax as one of the main sources of Local Original Revenue. Keywords: Contribution, Effectiveness, Bill Tax, Local Original Revenue
Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus di KPP Pratama Kedaton Bandar Lampung Hani Putri Monalika; Haninun Haninun
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2020): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.823 KB) | DOI: 10.35912/jakman.v1i2.13

Abstract

Purpose: The purpose of this study is to determine the effect of tax administration reforms on the level of tax compliance. A good tax administration system is a key factor in the successful implementation of tax policies. With the improvement of tax administration, it is expected to encourage taxpayer compliance. Research methodology: The research method used is a quantitative method. The samples in this study were. The data were collected using questionnaires distributed to the sample of 65 corporate taxpayers Results: The results show that the tax administration reform has a positive effect on taxpayer compliance, which means that the tax administration reform can improve taxpayer compliance Limitations: This research was only conducted on one Primary Tax Office so that the sample was small with a total of 65 samples. Contribution: this study has implications for government policies related to tax administration reforms which are very important to facilitate taxpayers in fulfilling their obligations. Keywords: Tax Administration Reform, Tax Administration System Modernization, Modern Tax Administration System, Tax Administration System, Tax Reform, Taxpayer Compliance, Corporate Taxpayer Compliance
Pengaruh tax equity terhadap tax compliance melalui trust in government Viona Margaretha; Friska Olivia Chandra; Meco Sitardja
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1375.254 KB) | DOI: 10.35912/jakman.v1i3.19

Abstract

Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government. Research methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method.. Results: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance. Limitations: This research was only assessed based on personal taxpayer’ perspectives. Contribution: This research shows level of taxpayer’ trust become main indicator for tax compliance. Keywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance
Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening Trie Lestari; Eddy Suranta; Pratana Puspa Midiastuty; Fachruzzaman Fachruzzaman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1226.751 KB) | DOI: 10.35912/jakman.v1i3.20

Abstract

Purpose: This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. Research methodology: Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. Results: The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management. Limitations: The limitation of this study is that the firm life cycle variables studied were only two cycles. In addition, the limitation of this study is that it only uses proxies for average sales growth to classify the life cycles of sample companies. Contribution: To add references related to tax avoidance, firm’s life cycle and earnings management. Suggestions for further research are adding other cycles so that they can more broadly see the effect of the firm’s life cycle on tax avoidance. And use other proxies that are more representative in classifying the firm’s life cycle, such as using based on cash flow patterns. Keywords: Tax avoidance, Firm life cycle, Earnings management
Auditor switching: Analisis berdasar pergantian manajemen, financial distress, rentabilitas, dan ukuran kantor akuntan publik Hestyaningsih Hestyaningsih; Martini Martini; Mega Anggraeni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.26

Abstract

Purpose: This study aims to determine the factors that influence auditor switching. Research methodology: The data in the form of financial statements audited by mining companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period totaling 53 companies, a research sample of 5 years. The data analysis technique used is logistic regression analysis. Results: Change of management has a positive and significant effect on auditor switching while financial distress, profitability and size of the Public Accounting Firm have no significant effect on audior switching. Limitations: The limitation of the problem in this study is the dependent variable in the form of auditor switching and the independent variable, namely management change, financial distress, profitability and the size of the public accounting firm; with a sample of research on mining sector companies from 2013-2017. Contribution: For companies, this research is expected to make practical contributions about the information of what factors can influence the company's decision to change auditors. Keywords: Auditor Swicthing, Change of Management, Financial Distress, Profitability, Size of Public Accounting Firm (KAP)
Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor Jailani Sidik; Devi Safitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.35

Abstract

Purpose: This study is to investigate how work motivation moderates organizational commitment, leadership style, and role ambiguity in the performance of the auditor. Research Methodology: The subject of this investigation is the audit firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four accountants. The test equipment used Statistical Product and Service Solution (SPSS) ver. 23.0. Results: The results of hypothesis test show that organizational commitment, leadership style and role ambiguity influence the performance of the auditor. Then for a hypothesis that is moderated by work motivation, show that work motivation moderates the relationship between organizational commitment, leadership style, and role ambiguity influence the performance of the auditor. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contribution: In accordance with its responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organizational commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, thereby increasing the confidence of financial statement users about the result of financial statement audits based on applicable auditing standards. Keywords: Organizational commitment, Leadership style, Role ambiguity, Work motivation, Auditor performance
Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan Siswantoro Siswantoro
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.38

Abstract

Purpose: This research aimed to find out whether there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19 in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange. Research methodology: Data were acquired from the website www.finance.yahoo.com with a sample of 20 companies. The observation period in this study was 60 days, from 20 January to 14 April 2020. The method in this research was comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. Results: The results show there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19, where the significant value of each variable is 0,000 < 0.05. Limitations: This research only observed one research object and the observation period was only 60 days. Besides, it only compared two variables. Contribution: The companies must change their sales strategy to be able to raise stock prices and stock trading totals. Keywords: Stock prices, Stock trading totals, Hotel, Restaurant, Tourism companies, Covid-19
Analisis strategi manajemen PT. Derma Kusuma Artha dalam mengembangkan usaha Widyaningsih Widyaningsih; Endang Masitoh W; Purnama Siddi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.39

Abstract

Purpose: This study aims to analyze the capital budgeting and business feasibility of PT DKA and its development strategy. Research methodology: This research was a qualitive research with a case study approach. The data collection method used was survey research by estimating the project costs, sales data, organizational structure and assignments for each section. The analyzed aspects were the market and its marketing, the management and its organization, and also the financial by using NPV and IRR measurement. The analysis SWOT was for market aspect and its marketing. Results: The business development plan which conducted by PT DKA is based on the market aspect and its marketing, the management and its organization also the financial aspect. The development business strategy in the market and marketing aspect which conducted by PT DKA is the alternative strategy of SWOT analysis. Limitations: The limitiations of this research were not all of the business feasibility aspects were analyzed. In addition it was only conducted at PT DKA. Contribution: This research contributes to affirm that the business is appropriate also as an alternative reference for business negotiation, especially with the investors. Keywords: Business development, NPV, IRR
Pengaruh komunikasi organisasi dan motivasi terhadap kinerja freelance di Jagoketik.com Nuniek Dewi Pramanik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.40

Abstract

Purpose: This paper aimed to examine the impact of organizational communication and motivation on the freelancer’s performance of Jagoketik.com. This research needed to be discussed because the increase in employee performance could be influenced by organizational communication and motivation. Research Methodology: The population in this study was all freelancers at Jagoketik.com, with a total of 31 employees. The research design used was quantitative research, using a descriptive approach with an emphasis on theory testing through the measurement of research variables through the distribution of research questionnaires. The sampling technique used was nonprobability sampling through saturated sampling (census). The analysis technique was done through multiple linear regression with SPSS 21.0 software. Limitations: Constraints of respondents asked for data virtually and limited scope of the research were two main limitations of this study. Result: The results of this study show that organizational communication and motivation variables have a significant and positive effect on the performance of freelancer both simultaneously and partially. Contributions: If Jagoketik.com wants to improve the employee’s performance, they can optimize organizational communication and motivation indicators. Keywords: Organizational communication, Motivation, Employee performance, Freelancer, Jagoketik.com
Pengaruh digital engagement dan gamifikasi terhadap work engagement karyawan yang bekerja di Jakarta dan Tangerang Christopher Salim; Aldi Ilham Firdaus; Nopriadi Saputra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.45

Abstract

Purpose: The purpose of this study was to determine the level and the effect of digital engagement and gamification on work engagement of employees who work in Jakarta and Tangerang. Research methodology: This research used descriptive, comparative and associative methods. It used primary data through the questionnaire distribution with 401 respondents of employees who work in Jakarta and Tangerang. This study used multiple regression techniques as the data analysis technique. Results: The results of the study indicate that digital engagement has no influence on work engagement, but gamification influences work engagement. Limitations: This research only assessed digital engagement, gamification and work engagement variables, and only employees who work in Jakarta and Tangerang, and there was limited clear literacy of gamification and digital engagement. Contribution: This study shows the level of work engagement, digital engagement and gamification and how digital engagement and gamification affect work engagement. Employers can use this research as consideration to improve their employees work engagement by implementing the concept of gamification and noticing their employee’s level of digital engagement. Keywords: Digital engagement, Gamification, Work engagement

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