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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 322 Documents
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An Examination of the Influence of Blue Economy Digital Technology on the Economic Advancement of Fishermen in Batam Adi, Roni; Aritonang, Mhd Adi Setiawan; Bahri, M. Irvanni; Aswirawan, Maria Yosefina Meinadia Sekar Kinanti; Putri, Rumanintya Lisaria
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.v7i1.5103

Abstract

Purpose: This study aims to investigate the tangible impact of digital technology on improving the livelihoods and income of fishermen in Batam, in alignment with the principles of a sustainable blue economy. Research Methodology: The research employed a quantitative and qualitative approach through direct field surveys conducted with 52 local fishermen in Batam. The data collected focused on digital tool usage, income changes, and perceived benefits and challenges. Results: Findings reveal that digital technologies—such as meteorological forecasting applications and online marketing platforms—serve as crucial drivers for economic transformation. Approximately 80% of the observed income increases are attributable to digital literacy and technology use. Notably, over 50% of respondents reported a direct rise in income after adopting digital marketing strategies. Conclusion: Digitalization significantly boosts fishermen’s income and economic resilience. However, this transition is impeded by limited technological adaptation among older generations and inadequate internet infrastructure in coastal regions. Limitations: The study is limited by its sample size and geographic scope, focusing solely on fishermen in Batam, which may limit the generalizability of the results to other archipelagic regions. Contribution: This research offers critical insights for policymakers by highlighting the importance of accessible technology training and robust internet infrastructure. These are key to ensuring equitable digital transformation and enhancing the global competitiveness of local fishing communities in Batam.
Health Assessment of a Multi-Stakeholder Creative Economy Cooperative using SAK-EP Hafiludin, Alan Wahyu
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.v7i1.5155

Abstract

Purpose: Multi-Stakeholder Cooperatives (KMP) represent an economic model that integrates producers, consumers, workers, and investors in one organization. This structure demands transparent and accountable financial reporting practices. This study evaluates the implementation of Private Entity Financial Accounting Standards (SAK-EP) at Let’s Play Game Studio, Indonesia’s first officially registered KMP in the digital game development sector. Methodology/approach: Using a descriptive qualitative method supported by a case study approach, this research conducts an in-depth analysis of the cooperative’s 2024 financial reports to evaluate compliance with applicable accounting standards. Results/findings: The results indicate significant compliance with SAK-EP, particularly in financial statement presentation and revenue recognition, although improvements are needed in disclosure notes and digital transaction documentation. The cooperative’s health assessment places it in the “qualified” category, reflecting sound governance and financial structure. Conclusion: Let’s Play Game Studio demonstrates strong compliance with SAK-EP in financial statement presentation and revenue recognition. However, improvements are needed in disclosure notes and digital transaction documentation to enhance transparency. Its classification as “qualified” reflects stable financial and governance structures. Limitations: The study is limited to a single case (Let’s Play Game Studio) and focuses only on financial reports for the year 2024, which may not fully capture long-term financial health trends or generalize across other KMPs. Contribution: These findings contribute to strengthening accounting practices in creative sector cooperatives and serve as a reference for policy development and cooperative support initiatives.
Dividends, Investment Opportunities, and Company Performance: The Moderating Role of Corporate Governance Triandolla, Bunga; Herusetya, Antonius
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.v7i1.5338

Abstract

Purpose: This study aims to analyze the influence of dividend policy and investment opportunities set on firm performance, with corporate governance as a moderating variable. The study focuses on mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Methodology/approach: This study is quantitative approach. Firm performance is proxied by Return on Equity, dividend policy by Dividend Payout Ratio, and IOS by the ratio of capital expenditure to total assets. Corporate governance is assessed through an index comprising 17 indicators aligned with the principles of Good Corporate Governance. Data analysis was conducted using panel data moderation regression with the Generalized Least Squares. Results/findings: The results indicate that dividend policy tends to positively influence ROE, whereas IOS shows no direct significant impact on ROE. Conversely, corporate governance negatively moderates the relationship between dividend policy and ROE, suggesting that stricter corporate governance weakens the positive effect of dividend policy on firm performance. However, corporate governance does not significantly moderate the relationship between IOS and ROE Conclusion: Dividends positively affect ROE; IOS has no direct effect; governance weakens the dividend effect on ROE but does not moderate the IOS–ROE relationship. Limitations: This research was limited to mining companies in Indonesia. Therefore, the results are limited to one industry and cannot be generalized to all companies in Indonesia. Contribution: This study offers practical implications, emphasizing that management of mining companies should carefully design balanced dividend policies, considering their long-term effects and highlighting the importance of effective corporate governance implementation.
TAM to Measure Electric Motorcycle Adoption Interest in West Kalimantan Hidayati, Asri; Yudimamase, Adiyath Randy; Stiawan, Henrian
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.v7i1.5347

Abstract

Purpose: This research examines the factors that affect the interest in adopting electric motorcycles in West Kalimantan, using an extended version of the Technology Acceptance Model (TAM). It explores how perceived usefulness (PU), perceived ease of use (PEOU), and crucial external variables like perceived enjoyment (PE), compatibility (C), and perceived resources (PR) affect adoption intentions. Methodology/approach: This study adopted a quantitative methodology, gathering data from an online questionnaire completed by 200 purposively sampled respondents in West Kalimantan. The collected data were subsequently analyzed using Structural Equation Modeling (SEM) with the AMOS software, employing Maximum Likelihood (ML) estimation to test the relationships. Results/findings: The study finds that PEOU positively and significantly influences both PU and BI. PU also significantly affects adoption intentions. Crucially, external factors like PE and C were found to significantly shape these core perceptions, While PR did not show a statistically significant impact on either PEOU or PU. Conclutions: Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) are the primary factors driving the intention to adopt electric motorcycles in West Kalimantan., with PEOU emerging as the most dominant factor. The extended TAM model validates that external variables like enjoyment and compatibility influence these initial perceptions, while perceived resources play a negligible role at this early stage of interest formation. Limitations: The study's non-probability sampling method and cross-sectional data collection limit generalizability. Contribution: This research provides valuable insights into technology adoption within green transportation, offering practical recommendations for manufacturers and policymakers to accelerate the transition.
Corporate Governance and Sustainability Reporting: Implications for Firm Performance Nuryadi, Nuryadi; Aziza, Nurna
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.v7i1.5423

Abstract

Purpose: This study aims to examine how corporate governance mechanisms (Board of Directors’ expertise and size, and Audit Committee expertise and size) along with sustainability reporting practices, affect the financial performance of food and beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Methodology/approach: Using purposive sampling, we selected F&B firms that published comprehensive financial and sustainability reports over the three-year period. Secondary data were collected from the Indonesia Stock Exchange website (www.idx.co.id) and analyzed with multiple linear regression in IBM SPSS Statistics 27. Results/findings: Board expertise showed a significant negative effect on both ROA and ROE, while board size had no significant impact. Audit committee expertise did not influence either performance measure, but audit committee size had a significant positive effect on both ROA and ROE. Sustainability reporting practice was not significantly related to firm performance. Conlcusion: These findings confirm that the effectiveness of governance and sustainability reporting heavily depends on the quality of implementation and regulatory context, not just formal compliance. The implication is that companies need to prioritize the effectiveness and independence of the board, while regulators are encouraged to develop more substantive sustainability disclosure standards. Limitations: The study is limited to food and beverage companies that publish complete financial and sustainability data, which may restrict the generalizability of the results to other sectors or firms with less transparency. Contribution: By highlighting the differing impacts of governance characteristics on firm performance, this research informs corporate governance policy and practice in the F&B industry. It offers guidance to regulators, board members, and investors on optimizing board and committee structures to enhance financial performance.
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.

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