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
 20   21   22   23   24 
Pengaruh Kebijakan Harga, Citra Merek, dan Kualitas Produk terhadap Kepuasan Pelanggan Telkomsel Ila, Nurfadilah; Dg. Parani, Syamsul Bahri; Adam, Rosida P.; Palawa, Muh. Riswandi
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.v6i4.4570

Abstract

Purpose: This study aims to analyze the influence of price policy, brand image, and product quality on customer satisfaction among Telkomsel card users in Palu City. Research Methodology: This study used a quantitative approach with non-probability sampling, specifically purposive sampling, involving 120 respondents. Data were collected through questionnaires using a Likert scale and analyzed using SPSS version 30. Results: Price policy, brand image, and product quality each had a significant partial effect on customer satisfaction. Simultaneously, all the independent variables significantly influenced customer satisfaction. Conclusion: The study concludes that improving price policies, strengthening brand image, and ensuring consistent product quality are essential strategies for enhancing customer satisfaction. Companies that prioritize these aspects are more likely to build stronger customer loyalty and maintain their competitiveness in the telecommunications industry. Limitations: This study only examined price policy, brand image, and product quality, while other factors potentially affecting customer satisfaction were not analyzed. Additionally, the research was conducted only in Palu City, which limited its scope. Contribution: This study demonstrates that price policy, brand image, and product quality significantly affect customer satisfaction. The findings can assist companies in formulating effective strategies and serve as a reference for future studies.
Peran Green Accounting dan Green Intellectual Capital terhadap Nilai Perusahaan Manan, Mohammad Athian; Wuryanti, Lestari; Mufahamah, Euis
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.v6i4.4592

Abstract

Purpose: This study aims to investigate the effect of Green Accounting and Green Intellectual Capital on the firm value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/approach: This research adopts a descriptive quantitative approach, utilizing secondary data obtained from annual and sustainability reports. The study population comprises 134 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 94 firms were selected using purposive sampling based on specific criteria. Data analysis is performed using SPSS version 23, applying panel data regression methods. Firm value is represented by Tobin’s Q, Green Accounting is evaluated through environmental disclosure indicators, and Green Intellectual Capital is measured using human, structural, and relational capital proxies. Results/findings: The findings indicate that both Green Accounting and Green Intellectual Capital have a positive and significant effect on firm value. These results suggest that companies that are transparent about environmental practices and strategically manage intellectual resources are better valued in the market. Conclutions: Green Accounting and Green Intellectual Capital have a significant positive impact on firm value. Environmental transparency and effective management of intellectual resources enhance market perception, reflecting higher value for manufacturing firms in Indonesia during the 2019–2023 period. Limitations: The study only focused on listed manufacturing companies and used publicly available secondary data. Contribution: This research enriches the understanding of sustainability practices' role in increasing firm value, especially in emerging markets.
Faktor- Faktor yang Mempengaruhi Motivasi Kinerja Karyawan dari Perspektif Etika Bisnis Islam Astuti, Wiji Rahayu; Sisdianto, Ersi; Suprianingsih, Okta
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.v6i4.4621

Abstract

Purpose: This study examines the influence of psychological factors, such as job insecurity and job satisfaction, on the performance of contract employees at Indomaret in Bandar Lampung. Additionally, it analyzes these issues through the lens of Islamic business ethics, emphasizing principles such as justice, security, welfare, and social responsibility in workplace relationships. Research Methodology: A quantitative approach with a descriptive method was employed. The study population comprised contract employees at Indomaret outlets in Bandar Lampung, Indonesia. Data were collected via questionnaires distributed through purposive sampling and analyzed using SmartPLS to assess the direct effects of job insecurity and satisfaction on employee performance. Results: Job insecurity negatively and significantly affects employee performance, whereas job satisfaction has a positive and significant impact. From an Islamic ethical perspective, job insecurity is seen not only as an economic issue but also as a test of faith, while job satisfaction encompasses spiritual and moral values, as work is considered worship. Conclusion: The findings highlight the importance of addressing psychological factors in employee performance and integrating ethical principles into workplace management to foster fairness, productivity, and employee well-being. Limitations: This study is limited by its focus on a specific region and company, potentially reducing generalizability. Additionally, self-reported data may introduce a subjective bias. Contribution: This research integrates Islamic ethical values into human resource management, offering theoretical insights and practical recommendations for creating ethical, just, and productive work environments.
Pengaruh Pengungkapan Technological Capital terhadap Nilai Perusahaan pada Jakarta Islamic Index Wangsih, Ingkak Chintya; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Septiani, Tanti; Pane, Zulfikar Ikhsan
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.v6i4.4622

Abstract

Purpose: This study aims to determine how disclosing information about a company's technological assets (technological capital) affects its value. This study focuses on companies listed on the Jakarta Islamic Index (JII). Methodology/approach: This study examined 16 companies listed on the JII between 2019 and 2023. A total of 75 annual reports were selected using purposive sampling method. This study used content analysis to measure the extent of technological capital disclosure. Panel data regression analysis was performed using EViews software. Results/findings: The study found that companies that share more information about their technology tend to have higher values. This implies that being open about technological strengths helps build investor trust, which improves market performance. Conclusions: Disclosure of technological capital positively and significantly impacts firm value. Transparency in this area builds investor trust, reduces uncertainty about innovation capacity, and enhances both competitiveness and market performance. Limitations: This study includes only companies from the Jakarta Islamic Index and uses secondary data. It does not consider the reasons why companies disclose certain information. Contribution: This study contributes to research on Islamic capital markets and intellectual capital by highlighting the importance of technological disclosure. It introduces technological capital as a measurable factor in an Islamic index, which has not been widely studied. This can benefit academics, investors, and policymakers interested in Islamic finance and corporate transparency.
Evaluating GOTO Investment Strategies After Major Investor Exit: DiD Approach Hernawati, Cindy; Prijadi, Ruslan
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.v6i4.4648

Abstract

Purpose: This study tests whether strategic divestment by prominent investors affects the valuation of firms that keep stakes in a high-growth, volatile company, PT?GoTo Gojek Tokopedia?Tbk?(GOTO). Methodology/approach: A difference-in-differences design compares market performance before and after SoftBank and Alibaba’s exits. Firms retaining GOTO PT?Telkom Indonesia?Tbk?(TLKM) and PT?Astra International?Tbk?(ASII) form the treatment group, while matched non-holders serve as controls. Graphical and statistical checks confirmed parallel trends, validating the model. Results/findings: Continued GOTO ownership after divestment reduces Tobin’s?Q by 0.291 (p?=?0.093). The Average Treatment Effect on the Treated shows a significant 20.459 point drop in firm value post-event (p?<?0.001). Thus, markets penalized exposure to GOTO, consistent with the signaling hypothesis that major investor exits convey adverse information. Conclusion: Retaining equity in a volatile firm after high-profile departures poses valuation and reputational risks. Negative market reactions suggest skepticism about GOTO’s prospects and heightened the perceived risk for remaining shareholders. Therefore, the timing and extent of post-divestment exposure warrant careful strategic consideration. Limitations: The treatment sample is small (two firms), macro sectoral factors are excluded, and data end in Q2?2024, limiting long term inference. Contribution: By linking ownership signals to firm value in an emerging market context, this study enriches the literature on divestment, signaling, and corporate strategy, demonstrating tangible market costs for stakeholders who remain invested after influential exits.
Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu Putra, Rindi Exi; Aziza, Nurna
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.v6i4.4768

Abstract

Purpose: This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City. Methodology/approach: This study employed a quantitative approach using a survey method distributed to three respondents from each local government organization (OPD), resulting in a total of 90 respondents from 30 OPDs. Results: The results show that financial reporting transparency positively influences internal control effectiveness, while spiritual leadership strengthens this effect by fostering ethical values and accountability, highlighting the importance of value-based leadership in public sector financial control systems. Conclusion: Financial reporting transparency enhances internal control effectiveness, and spiritual leadership strengthens this relationship by fostering ethical values and accountability, thereby creating a more effective and accountable public sector governance system. Limitations: The limited geographical scope of one city may restrict the generalization of the research findings. Additionally, due to the limited quantitative approach and the number of variables analyzed, it is not possible to fully understand the complexity of the factors influencing the effectiveness of internal control in the public sector. Contribution: This study makes a theoretical contribution by expanding the discourse on the impact of spiritual values on public sector financial management leadership while simultaneously enhancing the application of agency theory and management. In practice, the results provide valuable insights for local governments in designing strategies to improve financial transparency and accountability through a value-oriented management approach.
Analisis Keputusan Konsumen: Kesadaran Merek, Kualitas Produk, dan Strategi Penetapan Harga Bisnis Syariah Putri, Novita Nadiya; Sisdianto, Ersi; Susanti, Yeni
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.v6i4.4788

Abstract

Purpose: This study examines the impact of brand awareness, product quality, and pricing strategy on consumer purchasing decisions at Outlet Binaan Aksesmu (OBA) Stock Point in Tanjung Senang, Bandar Lampung. It also explores how Islamic business ethics enhance these factors, providing insights for OBA to align policies with Islamic principles of balanced effort and trust (tawakal). Research Methodology: A quantitative survey method was employed, with data collected from 530 OBA Stock Point outlets in Tanjung Senang. Accidental sampling was used, selecting respondents based on accessibility. Data were analyzed using Partial Least Squares (PLS) version 3.2. Results – Brand awareness, product quality, and pricing strategy significantly and positively influence consumer purchasing decisions at OBA Stock Point. Conclusions: The study confirms the importance of these three factors in shaping consumer choices while highlighting the reinforcing role of Islamic business ethics. Limitations: Findings are based on self-reported survey data, which may reflect subjective biases. The study’s scope is limited to one location, reducing generalizability. Data quality may also be influenced by external constraints, such as time limitations during questionnaire completion. Contribution: This research uniquely integrates Islamic ethical values into consumer behavior analysis, offering theoretical and practical insights for businesses operating within Islamic frameworks. It advances academic discourse while guiding policy development for faith-based marketing strategies.
Factors Contributing to Buying Interest (Study on Yakult Product Consumers in Solo City) Badruzzaman, Muhammad; Widyaningsih, Dewi; Sumarlin, Tantik
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.v6i4.4832

Abstract

Purpose: The purpose of this study is to determine and examine how field selling tactics, brand perception, customer experience, and social media directly affect consumers' desire to purchase Yakult products in Solo. Methodology/approach: This study employs a quantitative methodology and a survey approach with a questionnaire for data collecting. Purposive sampling was utilized in the sample withdrawal procedure, and 100 respondents who bought Yakult products in Solo were included in the sample. IBM SPSS Statistics 25 was used to analyze the data using multiple linear regression analysis tests. Results/findings: The study found that field selling strategy, brand image, customer experience, and social media each have a significant positive effect on consumer purchase interest in Yakult products. Additionally, these variables collectively influence buying interest in a significant and positive manner.Conclusions: It can be concluded that all four factors—field selling, brand image, customer experience, and social media—play an important role in increasing consumer buying interest. An integrated marketing approach that focuses on these aspects can effectively boost consumer intention to purchase Yakult in Solo. Limitations: Determinants of interest in buying Yakult products, such as field selling strategies, brand image, customer experience, and social media, affect an individual's repurchase interest, even though there are health drink products other than Yakult. Contribution: In this study, it is intended to be able to understand the perceptions and preferences of Generation Z to enable companies to develop effective marketing strategies, strengthen brand image, and increase competitiveness in the market.
Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry Michael, Michael; Widjaja, William; Simon, Febryanti
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.v6i4.4888

Abstract

Purpose: This study aims to examine how human capital efficiency, structural capital, and capital employed affect the business performance of companies in Indonesia’s food and beverage sector. Methodology/approach: The research was conducted using secondary data collected from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the years 2018-2022. The data analysis was carried out using panel data regression and hypothesis testing with EViews software version 12. Results and Findings: The results show that both human capital efficiency and structural capital have a significant impact on business performance. However, capital employed efficiency does not have a significant effect. Human and structural capital are found to contribute positively to innovation, productivity, and competitive advantage. Conclusions: This study shows that the efficiency of human resources has a positive effect on the performance of companies in the Indonesian food and beverage industry, while the efficiency of capital use is not significant, so it is important for companies and the government to focus on developing human resources, innovation, and more optimal capital management. Limitations: The study is limited to publicly listed food and beverage companies in Indonesia and relies solely on financial data, without incorporating qualitative or industry-specific operational factors. Contribution: This study makes a significant contribution to the field of strategic management and intellectual capital by providing empirical evidence that both human and structural capital are vital to business performance. It offers practical insights for company managers, policymakers, and researchers interested in enhancing firm value through human capital investment and capital efficiency.
Peran Kualitas Layanan dan Harapan Pelanggan terhadap Kepuasan melalui Nilai yang Dirasakan Siregar, Izza Nur Lathifa; Ravenska, Nanda; Fitriani , Laksmi; Tindaon, Susi Susanti
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.v6i4.4898

Abstract

Purpose: Customer satisfaction is a critical benchmark in assessing the performance of state-owned enterprises (SOEs) as it represents public trust and long-term service sustainability. In the electricity sector, performance is measured not only by technical indicators but also by the ability to fulfill customer expectations and deliver perceived value. Methodology/Approach: The research employed a quantitative explanatory design, surveying 249 customers of PLN UP3 Bandung who had used the contact center service within the last six months, selected using purposive sampling. Data validity and reliability were tested with SPSS, while hypothesis testing and structural modeling were conducted using SEM-PLS with SmartPLS. Results/Findings: The analysis demonstrates that service quality has a strong and significant influence on perceived value and satisfaction (0.688). Customer expectations also positively affect perceived value (0.241). Moreover, perceived value mediates the influence of both variables on customer satisfaction, with a path coefficient of 0.823. These findings led to the formulation of five strategic initiatives aimed at strengthening customer interaction and improving satisfaction levels at PLN UP3 Bandung. Conclusions: The study concludes that enhancing service quality and aligning with customer expectations directly and indirectly increases satisfaction through perceived value. Strengthening perceived value contributes to customer loyalty, trust, and sustainable service delivery. Limitations: The study is limited to one PLN regional unit and a short data collection period. Contribution: This research provides practical insights for PLN in optimizing service strategies and enriches academic discussions on the mediating role of perceived value in shaping satisfaction.

Page 22 of 25 | Total Record : 245

 20   21   22   23   24 

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