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
 19   20   21   22   23 
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Elvira, Dhenita; Surya, Andi; Yudhinanto , Yudhinanto; Renandi , Renandi; Alie, Maria Septijantini; Hasbullah , Hasbullah; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL
Pengaruh Keberagaman Dewan terhadap Nilai Perusahaan melalui Kinerja ESG Nadifah, Rifda; Dahlan, Muhammad; Handoyo, Sofik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4245

Abstract

Purpose: This study examines the effect of board characteristics—gender diversity, cultural background, expertise, and experience—on firm value, with Environmental, Social, and Governance (ESG) performance serving as an intervening variable. The research focuses on publicly listed companies across five European Union countries: Germany, France, Italy, Spain, and the Netherlands. Methodology/Approach: A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was drawn through purposive sampling, targeting firms that disclosed ESG scores and provided comprehensive data on board composition. Results/Findings: The findings indicate that only gender diversity within boards has a significant and positive effect on ESG performance. Other characteristics—cultural background, expertise, and experience—did not show significant impacts. Additionally, ESG performance itself was not found to have a significant influence on firm value. Similarly, board characteristics did not directly affect firm value in this study. Conclusions: The results suggest that while gender diversity may strengthen ESG-related outcomes, this does not necessarily translate into higher firm value within the observed context. This highlights a gap between ESG initiatives and tangible financial performance. The findings underscore the importance of effective governance practices that integrate ESG into broader corporate strategies rather than relying solely on board diversity. Limitations: This study is limited to five EU countries and a single observation period, restricting the generalizability of the results. Contribution: The study contributes to corporate governance literature by clarifying which board attributes improve ESG performance under EU gender quota regulations and offering insight into why diversity alone may not directly increase firm value.
Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT Malut, Maria Goreti; Baso, Susana Purnamasari; Timuneno, Antonius Yohanes William
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4335

Abstract

Purpose: This research seeks to examine the impact of the Balanced Scorecard (BSC) on the successful implementation of digital transformation within the company. Methodology/approach: This research utilized a descriptive approach combined with a mixed-method strategy. The data collected included both qualitative and quantitative information. Additionally, researchers conducted field surveys to obtain data through interviews and questionnaire responses. Results/findings: PT. Bank NTT, Tbk has maintained sustainable performance through the implementation of the Balanced Scorecard (BSC), which supports digital transformation, balances strategic goals with technology, and drives long-term business growth. Conclusions: The integration of the Balanced Scorecard, digital technology, and the SDGs perspective has proven effective in improving organizational performance. This approach supports better decision-making and contributes to sustainable development. Limitations: The study focuses on BSC-based digital transformation at PT. Bank NTT, Tbk, highlighting service digitization, business transformation, and employee performance. Future research should strengthen the fintech ecosystem and update BSC indicators. Contribution: As a consideration for PT. Bank NTT, Tbk in analyzing performance by increasing the digital transformation of services to customers and the community. This study can also serve as a literature review for further research on how well businesses do when using the BSC method.
Dampak Literasi Keuangan dan Bias Kognitif terhadap Keputusan Investasi: Sebuah Analisis Jonathan, Christy; Pradana, Bayu Laksma
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4413

Abstract

Purpose: This study intends to investigate how financial literacy and cognitive biases, namely overconfidence and availability bias, influence investment decisions in the stock market. Methodology/approach: This research targeted stock investors in Jakarta, accumulating 141 responses via Google Forms survey distributed on social media. Responses were collected between October 2024 - December 2024 using purposive sampling. Data were examined by utilizing SmartPLS 3. Results/findings: The findings reveal that financial literacy and cognitive biases positively influence stock investment decisions. Furthermore, this research also displays that overconfidence bias moderates the relationship between financial literacy and investment decision, exhibiting negative impact. Conclusion: This study concludes that financial literacy and cognitive biases depict a significant role in forming investment decisions, emphasizing the importance for improved financial education to mitigate biases. Limitations: This study concentrates on a particular age group of investors in Jakarta, restricting its generalizability to the broader population of Indonesian investors. Contribution: This study enriches existing literature on investment decisions by highlighting the moderating role of overconfidence bias. Additionally, it underscores the importance of enhancing financial literacy in Indonesia to optimize investment decisions and reduce unnecessary losses.
Peran Live Streaming, Flash Sale, dan Gratis Ongkir pada Pembelian Impulsif Gen Z Pravitasari, Dea; Santi, Ira Nuriya; Fadjar, Adfiyani; Wirastuti, Wiri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4453

Abstract

Purpose: This study explores the effects of live streaming, flash sales, and the free shipping tagline on Gen Z consumers impulse purchases of facetology products at Shopee. Research Methodology: Purposive sampling is one of the quantitative sampling strategies used in this study. In this study, the sample comprised 120 respondents. A Likert scale was used as a measurement tool in a questionnaire used to collect data SPSS. Results: The results of this study show that live streaming, flash sales, and the free shipping tagline, both partially and stimulatingly, contribute to and have a positive impact on impulse purchases. Marketing strategies using live streaming, flash sales, and free shipping taglines are effective in simulating impulse purchases, based on an R-squared of 58,9%. Conclusion: This study concludes that interactive promotional tools such as live streaming, limited-time flash sales, and attractive free shipping significantly drive Gen Z consumers’ impulse buying behavior on e-commerce platforms. These strategies enhance consumer engagement and create a sense of urgency that leads to higher spontaneous purchases, particularly of beauty and cosmetic products. Limitations: Sample capacity is one of the limitations of this study. The resulting findings may not fully reflect the behavior of all Shopee users or beauty product consumers in general. Contribution: This research examines Generation Z consumer behavior in e-commerce and provides insights that can be used by marketers to develop effective marketing strategies, particularly through the use of live streaming and free shipping tagline promotions to increase the sales of cosmetics products on digital platforms.
Work-Life Balance as a Mediator of Job Satisfaction among Indonesian Expatriates Mandagi, Deske W.; Gerungan, Citra Adriana; Walean, Ronny H.
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4514

Abstract

Purpose: Expatriate job satisfaction has emerged as a critical topic in the context of increasing global workforce mobilities. This study aims to understand how lifestyle, job security, and work-life balance affect the job satisfaction of Indonesian expatriates living and working in Thailand. Methodology/approach: A quantitative research method was employed. A survey with structured questionnaires was administered to 200 Indonesian expatriates who had worked in Thailand for more than one year. The data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software to examine the relationships between the factors. Results: The study found that lifestyle, job security, and work-life balance all have a positive and significant impact on job satisfaction. It also showed that work-life balance plays an important role in connecting lifestyle and job security to the overall job satisfaction. Conclusions: Non-financial factors such as a good lifestyle, feeling secure in one’s job, and having a balance between work and personal life are very important for Indonesian expatriates’ job satisfaction. Employers and decision-makers should seriously consider these factors. Limitations: The study only focused on Indonesian expatriates in Thailand who had worked there for more than a year; therefore, the results might not apply to all expatriates or other countries. Contribution: This study provides insights for employers, HR professionals, and policymakers in Indonesia on improving job satisfaction and reducing the need for skilled workers to move abroad. It adds to the fields of international human resource management and expatriate studies.
The Interplay of Social Media Marketing, Brand Trust, Customer Satisfaction and Loyalty Walean, Ronny H.; Rantung, Nancy Margaretha; Mandagi, Deske W.
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4519

Abstract

Purpose: This study aims to understand how social media marketing (SMM) affects customer satisfaction and loyalty in the context of emerging e-commerce markets, with a particular focus on the mediating role of brand tr Purpose: This study aimed to understand how social media marketing (SMM) affects customer satisfaction and loyalty in emerging e-commerce markets, with a particular focus on the mediating role of brand trust. Methodology/approach: This study used a quantitative correlational research design. Data were collected through an online survey of 182 active users of a leading Indonesian e-commerce platform. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software to examine the relationships between SMM, brand trust, customer satisfaction, and loyalty. Results: The study found that SMM had a significant positive impact on brand trust. In turn, brand trust positively influences customer satisfaction and loyalty. Furthermore, brand trust is a critical mediating variable that strengthens the relationship between SMM and customer outcomes. Conclusions: Building brand trust through effective social media engagement is essential for enhancing customer satisfaction and loyalty in e-commerce brands. SMM strategies that foster trust can serve as powerful tools for achieving long-term consumer retention in competitive digital marketplaces. Limitations: This study focused solely on Indonesian users of a single e-commerce platform, which may limit the generalizability of the findings to other markets or platforms. Contribution: This study provides practical insights for marketers, digital strategists, and e-commerce businesses aiming to strengthen consumer relationships. This study contributes to a broader understanding of how social media engagement can be leveraged to build trust and drive loyalty in rapidly growing online markets. ust. Methodology/approach: A quantitative correlational research design was used. Data were collected through an online survey of 182 active users of a leading e-commerce platform in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with the SmartPLS software to examine the relationships between SMM, brand trust, customer satisfaction, and loyalty. Results/findings: The study found that SMM has a significant positive impact on brand trust. In turn, brand trust positively influences both customer satisfaction and customer loyalty. Furthermore, brand trust acts as a critical mediating variable that strengthens the relationship between SMM and customer outcomes. Conclusions: Building brand trust through effective social media engagement is essential for enhancing customer satisfaction and loyalty in e-commerce. SMM strategies that foster trust can serve as powerful tools for achieving long-term consumer retention in competitive digital markets. Limitations: The study focused solely on Indonesian users of a single e-commerce platform, which may limit the generalizability of the findings to other markets or platforms. Contribution: This study provides practical insights for marketers, digital strategists, and e-commerce businesses aiming to deepen consumer relationships. It contributes to the broader understanding of how social media engagement can be leveraged to build trust and drive loyalty in rapidly growing online markets.
Pengaruh Kualitas Produk, Persepsi Harga, Desain Interior terhadap Kepuasan Konsumen di Wizzmie Milanisti, Dennisa Septiani; Muzakir , Muzakir; Ponirin , Ponirin; Asriadi , Asriadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4535

Abstract

Purpose: This study aimed to investigate the impact of product quality, perceived price, and interior design on customer satisfaction. In addition, this study aims to contribute to improving customer satisfaction in the restaurant sector. Research methodology: This study applied quantitative methods with non-probability purposive sampling technique. The sample consisted of 80 respondents. Data were obtained through a questionnaire using a Likert scale. Data analysis was conducted using SPSS version 30. Results: The results indicate that product quality, price perception, and interior design simultaneously influence customer satisfaction. Product quality has a positive and significant effect on customer satisfaction, as well as price perceptions and interior design which also show a positive and significant effect on customer satisfaction. Conclusion: This study concludes that product quality, perceived price, and interior design significantly enhance customer satisfaction in the restaurant industry. Product quality has the strongest impact, whereas fair pricing and appealing interior design further strengthen loyalty, making these three factors essential for building sustainable competitiveness. Limitations: This study has several limitations, including the object of research, which only includes Wizzmie consumers in Palu; therefore, the results cannot be generally applied to all Wizzmie branches in other areas. In addition, this study only focused on three variables, namely product quality, price perception, and interior design, without considering other factors that may also affect customer satisfaction. Contribution: The findings of this study can be utilized by the management of Wizzmie Palu and other culinary businesses as a basis for improving service quality and marketing strategies.
Pengaruh Faktor Organisasi dan Individu Terhadap Kinerja Perawat Melalui Employee Well-Being Syitharini, Niken; Achmadi, Hendra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4562

Abstract

Purpose: This study aimed to analyze the effects of internal service quality, job satisfaction, job commitment, and supervisor support on job performance, with employee well-being as a mediating variable. Methodology/approach: This research used a quantitative method with a Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique. The sample used in this study consists of 148 nurses. Data were collected using an online questionnaire. Results: The results of the study show that internal service quality has a significant positive effect on job satisfaction, job commitment, and employee well-being. Job satisfaction, job commitment, supervisor support, and employee well-being significantly and positively affect job performance. Job satisfaction has an indirect positive effect on job performance through employee well-being. Job commitment and supervisor support have positive but insignificant indirect effects on job performance through employee well-being. The mediation analysis results show that employee well-being partially mediates the effect of job satisfaction on job performance. Conclusion: Improving internal service quality, job satisfaction, commitment, supervisor support, and employee well-being can enhance nurses' performance. Limitations: This study used online data collection without supervision, the sample was limited to a single hospital, and there were other external factors not captured in the model. Contribution: This study contributes to hospital management by improving nurses performance through enhancing internal service quality, job satisfaction, supervisor support, commitment, and employee well-being.
Pengaruh SMM terhadap Pembelian Tidak Terencana Dimediasi Perilaku FoMO pada Aroma Baking Nabil, Adiva; Sutomo, Maskuri; Ponirin, Ponirin; Auriza, Mohammad Zeylo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4566

Abstract

Purpose: This study aims to examine the effect of social media marketing on unplanned purchases, with FoMO behavior as a mediating factor, at Aroma Baking. Research methodology: This research uses a quantitative approach with a survey design, with a sample of 105 respondents. The sample was determined using a purposive sampling technique. The data were statistically analyzed using the SEM-PLS method using Smart PLS 4.1. Result: This study demonstrates that social media marketing significantly influences unplanned purchases (? = 0.672, p = 0.000) and FoMO behavior (? = 0.954, p = 0.000). FoMO behavior also significantly affects unplanned purchases (? = 0.317, p = 0.000) and mediates the relationship between social media marketing and unplanned purchases (? = 0.303, p = 0.000). Conclusion: This study shows that social media marketing has a positive and significant effect on unplanned purchases, both directly and through the mediation of FoMO behavior. FoMO is shown to strengthen the relationship between social media marketing and consumers' impulse to buy spontaneously on Aroma Baking products. Limitations: This research has limitations that need to be considered, namely the object of research is only focused on one UMKM, namely Aroma Baking in Palu City, so that the findings cannot be generalized to similar businesses in other regions or sectors. For this reason, the suggestions in this study are, for companies to examine whether certain age groups or segments are more prone to FoMO and impulse buying, so that marketing strategies can be more targeted. Contribution: The findings can be useful as a practical reference for local businesses in Palu and surrounding areas in developing more effective social media-based marketing strategies.

Page 21 of 25 | Total Record : 245

 19   20   21   22   23 

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