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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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Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality Rahman, Anapi; Rachman, Artie Arditha; Irawan, Irawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4958

Abstract

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.
The Role of Cost Structure in Decision Making: A Systematic Literature Review Nugraha, Yuda Satria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4986

Abstract

Purpose: This study explores how cost structure analysis supports managerial decisions, aiming to enhance strategic and relevant cost accounting practices across diverse business sectors. Methodology/approach: This research uses the Systematic Literature Review (SLR) method based on the PRISMA protocol. Literature was retrieved from the Scopus and Web of Science databases for the period 2015-2025, with a focus on articles that discuss the relationship between cost structure, accounting information, and managerial decision making. Results/findings: The review highlights diverse cost analysis approaches—ABC, TDABC, optimization, and environmental modeling—that support strategic decisions. Despite benefits in pricing and resource allocation, challenges like data inconsistency and system complexity persist. Findings stress the importance of adaptable, integrated systems for effective cost management in dynamic environments. Conclusion: This study highlights the strategic role of cost structure analysis in managerial decision-making, supporting pricing, planning, and resource efficiency. Despite varied approaches like ABC and TDABC, challenges persist, data inconsistency, complexity, and limited organizational capacity. The findings stress the need for adaptive, tech-driven cost systems. Limitations: This study is limited to ten articles from Scopus and WoS, potentially restricting generalizability across industries, regions, and evolving cost structure practices. Future research should explore broader sectors to enhance the relevance and applicability of cost analysis in dynamic business environments. Contribution: This study contributes to managerial accounting by guiding practitioners, researchers, and educators in enhancing cost structure analysis for strategic decision-making across various industries.
Determining Firm Value: Profitability, Leverage, and Ownership in LQ45 (2020–2024) Prastyawan, Tangguh Bakit; Suhendah, Rousilita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5009

Abstract

Purpose: This research aims to determine the the influence of profitability, leverage, managerial ownership, institutional ownership, and foreign ownership on the firm value of companies listed in the LQ45 index during the period 2020–2024. Methodology/approach: This research is a quantitative research with a descriptive approach. The sample was selected using the purposive sampling method and valid data were 19 companies. The data processing technique used multiple regression analysis assisted by EViews software version 12. Results/findings: The results obtained from this study are that profitability has no effect on company value, leverage has a significant negative effect on company value, managerial ownership and institutional ownership have a significant positive effect on company value, foreign ownership has no effect on company value. Conclusions: Profitability has no effect on firm value (H1 rejected), leverage has a negative effect on firm value (H2 accepted), managerial ownership has a positive effect on firm value (H3 accepted), institutional ownership has a positive effect on firm value (H4 accepted) and foreign ownership has no effect on firm value (H5 rejected). Limitations: This study is limited by the use of secondary data that is not always complete, the 2020–2024 time period which was affected by the COVID-19 pandemic, limited independent variables, and does not include qualitative factors such as management quality and corporate governance. Contribution: This research can be used as a reference for further research, especially research that discusses the determination of firm value.
Excel-Based Financial Reporting for Grocery Stores in Rajabasa Susanto, Agung; Nurmala, Nurmala; Damayanti, Damayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5017

Abstract

Purpose: This study aims to address the financial management challenges faced by grocery stores in Rajabasa, Bandar Lampung, due to business competition and limited financial literacy. It focuses on developing an Excel-based financial reporting application that is user-friendly for store owners without accounting backgrounds. The study also includes training and assistance to enable independent and sustainable usage. Methodology: From a population of 278 grocery stores, 74 were selected using the Slovin formula with a 10% margin of error. One store was chosen for a case study. A mixed-method approach was used, combining qualitative and quantitative techniques such as documentation, questionnaires, interviews, observation, and focus group discussions. The application features automated modules for journals, ledgers, financial statements, and inventory reports. Results: All respondents (100%) still used manual bookkeeping, citing limited technological skills, fear of errors, and difficulty in profit tracking. The Excel-based application simplified transaction recording and report generation, increased accuracy, and enhanced financial insight. Training and mentoring significantly improved users’ ability to operate the system independently. Conclusion: The study demonstrates that a simple, Excel-based financial reporting application can improve financial management in traditional grocery stores. It presents a scalable, low-cost model for enhancing financial literacy and operational efficiency among MSMEs in underserved areas. Limitations: This research was limited to a single grocery store and has not been tested on other types of MSMEs. Contributions: The study offers a practical solution for small business financial management and supports the digital literacy of MSME owners.
Maintenance of Meat Grinding Machines at CV. Solo Indah in Palu City Kaharuddin, Musfara; Asngadi, Asngadi; Miru, Sulaeman; Dwiwijaya, Kadek Agus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5029

Abstract

Purpose: This study analyzes the maintenance practices of meat grinding machines at CV Solo Indah in Palu City, focusing on preventive and corrective strategies, and provides recommendations to improve efficiency and reduce breakdowns. Methodology/Approach: Conducted over three months using a descriptive quantitative approach, the study employed direct observation, structured interviews, and documentation. Machine components were evaluated using fishbone diagrams, cost analysis, and efficiency calculations with the formula TC = (F × RI) / (RO × P). Tools included maintenance records, interview guides, and Microsoft Excel. Results/Findings: All major components experienced at least one failure in 2024. The gearbox, machine frame, and feeder had the highest repair costs. The total maintenance cost was Rp13,674,500, with preventive maintenance accounting for 53.68% and corrective for 46.32%. This indicates a balanced and efficient maintenance system categorized as “very efficient” under industry benchmarks. Conclusions: CV Solo Indah implements both preventive and corrective maintenance effectively, though corrective costs remain relatively high. Prioritizing preventive actions for costly components like the gearbox can reduce overall expenses. Fishbone analysis identified root causes in manpower, machine, method, material, environment, and measurement aspects. Limitations: The study focuses on one company and a short 3-month period, limiting generalization to broader industry trends. Contribution: This research enriches industrial engineering and operations management literature, especially for SME-scale meat processing, by providing practical insights to enhance maintenance systems, lower costs, and increase productivity.
Work–Family Interface as Mediator Between HRM Practices and OCB Ilmiana, Karisma; Budiadi, Nang Among; Putri, Fidela Berliani Prasaja
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5048

Abstract

Purpose: This study explores the role of work–family interface (WFI) mediation in the relationship between human resource management (HRM) practices and organizational civic behavior (PKO). Methodology/approach: Using a quantitative survey approach, data was collected from 210 employees of PT Tri Usaha Sejahtera Pratama in Sragen Regency who were selected through cluster random sampling. The research instrument has been tested for validity and reliability (loading factor > 0.6; Composite Reliability > 0.7). The analysis was performed by simple and multiple linear regression to test four main hypotheses. Results/findings: The results showed that (1) MSDM practices had a positive and significant effect on PKO, (2) WFI had a significant positive effect on PKO, (3) MSDM practices had a significant positive effect on WFI, and (4) WFI partially mediated the relationship between MSDM practices and PKO. Conclusion: These findings confirm that HR policies that support work-family balance not only improve employee well-being, but also encourage the realization of extra-role behaviors that are crucial for organizational performance. Limitations: The main limitation of the study lies in the coverage of a single location and the cross-sectional design, so the generalization of the results needs to be done carefully. Contribution: Advanced research is recommended to expand the industry context, apply longitudinal design, and incorporate qualitative methods to understand the WFI mechanism more comprehensively.
The Influence of Green Accounting, Environmental Performance, and Firm Size on Firm Value Miranti, Fransiska; Irawan, Irawan; Puspitasari, Endah Yuni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5050

Abstract

Purpose: This research investigates how green accounting, environmental performance, and company size impact the firm value of manufacturing companies in the basic materials sector. The study uses data from the Indonesia Stock Exchange (IDX) for the 2017–2023 period to explore the influence of these factors on investor perception. Methodology/approach: This study employs a quantitative, causal research design. Using purposive sampling, a sample of 16 companies was selected, yielding 112 panel data observations. The analysis was conducted using multiple linear regression in SPSS 25 on secondary data from annual reports, financial statements, and PROPER ratings. Results/findings: Although green accounting, environmental performance, and company size are proven to have a significant simultaneous effect on firm value, only green accounting and company size show a positive partial effect. Furthermore, the model has limitations, as the 12.2% Adjusted R² value implies that other unexamined factors play a much larger role in determining firm value. Conclusion: This study aimed to examine the effect of green accounting, environmental performance, and company size on firm value in manufacturing companies in the basic materials sector. The results show that green accounting and company size have a positive and significant impact on firm value, while environmental performance does not show a significant effect. Limitations: The study is limited to the basic materials sector and does not include other variables such as profitability, liquidity, or corporate governance, which may also affect firm value. Contribution: This research adds to the fields of environmental accounting and corporate finance by empirically showing how sustainability and firm traits can boost company value.
A QSPM Strategy to Control Inventory Turnover in Aerospace Industry Putri, Cynthia Andansari; Dora, Yenny Maya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5052

Abstract

Purpose: This study analyzes the current inventory management of PT. UTX and develops a data-driven control strategy by integrating internal and external strategic factors, addressing the aerospace industry’s unique high-dependency and certification requirements that are rarely explored in prior research. A key novelty of this research lies in the integration of the SWOT framework and the Quantitative Strategic Planning Matrix (QSPM) to design aerospace inventory strategies—an approach that has not been explicitly applied in this context before. Methodology: A sequential exploratory mixed methods approach was applied, starting with qualitative interviews and followed by quantitative strategic analyses to evaluate factors influencing inventory turnover Research Findings: PT. UTX maintains a solid planning system through MPS and leverages 3PL and bonded logistics centers, yet faces issues in digital integration, cross-functional coordination, and single-source supplier dependency. The analysis positions the company in a “grow and build” strategy, with backward integration identified as the most effective approach to enhance efficiency and supply chain resilience .Limitations: The study focuses on PT. UTX and relies on internal expert input, which may limit generalizability to other contexts. Contribution: This research advances supply chain strategy literature by integrating mixed methods with strategic tools, empirically validating backward integration and multi-sourcing as resilience strategies in high-certification industries like aerospace. Novelty: The study uniquely combines qualitative insights and quantitative models to design an inventory control framework, emphasizing backward integration and multi-sourcing to strengthen supply chain resilience.
Analysis of the Financial Performance of the Ogan Komering Ulu Regency Government for the 2018–2022 Period Meilita, Yashinta Shirlei; Yuliana, Bainil; Sari, Yuliana
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5079

Abstract

Purpose: This study aims to evaluate the financial performance of the Regional Government of Ogan Komering Ulu Regency during the 2018–2022 fiscal period and to identify solutions to the challenges faced in financial management to support future improvements. Methodology/Approach: The research employed a documentation study method using official government sources. Primary data were obtained from the regency’s financial statements for 2018–2022, analyzed through financial ratio approaches such as independence, effectiveness, efficiency, and growth ratios. Results/Findings: The analysis revealed that in 2019 and 2022, revenues were insufficient to cover total expenditures. The independence ratio indicated a relatively balanced allocation between operational and capital spending. However, the effectiveness ratio of locally generated revenue (PAD) consistently fell within the ineffective category. The expenditure efficiency ratio was classified as moderately efficient, while PAD growth showed a negative trend across the observed period. Conclusion: The findings emphasize the importance of strategic measures to enhance PAD effectiveness and foster sustainable revenue growth as a foundation for improved fiscal resilience. Limitations: This study is limited to the financial statements and demographic data of Ogan Komering Ulu Regency during 2018–2022, without incorporating broader comparative regional analyses. Contribution: This study contributes by providing empirical evidence on the application of financial ratio analysis in assessing regional government performance. The results offer practical guidance for policymakers in optimizing revenue sources, improving expenditure efficiency, and strengthening fiscal independence. Moreover, the findings provide a comparative reference for other local governments in Indonesia facing similar financial challenges.
Determinan Purchase Intention Throught Brand Trust A Moderate Variabel Islamic Bussiness Ethic Ariyanti, Eliya; Sisdianto, Ersi; Susanto, Is
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5085

Abstract

Purpose: This study aims to examine the influence of customer satisfaction, attitude toward the product, and customer experience on purchase intention, with brand trust as a moderating variable, particularly within the context of Islamic business practices. The research highlights how consumer psychology and brand relationships interact in shaping purchasing behavior in halal markets. Methodology: A quantitative approach with a descriptive design was adopted. Primary data were collected through structured questionnaires and analyzed using the SmartPLS software, employing Partial Least Squares for structural equation modeling (SEM). This method was chosen for its ability to test complex relationships among multiple constructs simultaneously and to assess moderating effects. Results: The findings reveal that customer satisfaction and customer experience significantly influence purchase intention, whereas attitude toward the product does not exert a meaningful effect. Furthermore, brand trust moderates the relationship between customer satisfaction and purchase intention as well as between customer experience and purchase intention, but it does not moderate the link between product attitude and purchase intention. Conclusion: Customer satisfaction and experience emerge as strong predictors of purchase intention in Islamic business settings. Brand trust enhances these effects, reinforcing its role as a critical driver in halal marketing strategies. Limitations: The study is constrained by its limited sample and reliance on self-reported responses, which may reduce generalizability. Contribution: The research provides theoretical and practical insights by emphasizing the moderating role of brand trust, offering guidance for managers and policymakers to strengthen halal brand strategies.

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