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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 291 Documents
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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.
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.

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