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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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The Influence of Social Media Influencers on Purchase Intentions for Halal Cosmetic Products in Batam Fasha, Andina; Indriyani, Monika Putri; Nurjanah, Listia
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.v7i1.4872

Abstract

Purpose: This study aims to examine how social media influencers affect the purchase intentions of Muslim consumers in Batam City toward halal cosmetic products, emphasizing their mediating role in product quality, brand equity, credibility, and information usefulness. Methodology/approach: A quantitative survey method was used. Data were gathered through an online questionnaire from 308 Muslim women in Batam who had been exposed to halal cosmetic content by beauty influencers. Purposive sampling was applied, and Smart PLS 4 was used for data analysis. Results/findings: Product quality, brand equity, information credibility, and information usefulness positively influence perceptions of social media influencers. These influencers significantly affect purchase intentions and mediate the relationship between the four antecedent factors and consumers’ intentions to buy. Conclusions: Social media influencers play a crucial mediating role in shaping Muslim consumers' purchase intentions for halal cosmetics. Strategic collaboration with credible influencers and the promotion of relevant, Sharia-compliant content are essential for effective digital marketing in the halal cosmetic industry. Limitations: The study focuses only on Muslim women in Batam and uses online surveys, excluding emotional or subjective factors. Other variables like price, packaging, and availability were not analyzed. Contribution: This study extends the Theory of Planned Behavior in digital marketing and offers practical guidance for halal cosmetic businesses in designing influencer-based strategies.
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.
Satisfaction: As a Mediation of Content Marketing, WOM, and Price Perception on Trust Rahmawati, Dian; Santi, Ira Nuriya; Syarifuddin, Umar; Buntuang, Pricylia Chintya Dewi
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.v7i1.4928

Abstract

Purpose: This study analyzes the influence of content marketing, word of mouth, and price perception on consumer trust through customer satisfaction as a mediating variable, with a case study on UMKM Ummi Home Baked Palu. Methodology/Approach: This quantitative research employed questionnaires distributed via Google Forms to 100 respondents using purposive sampling, focusing on customers who had made at least one purchase. A five-point Likert scale (1 = Strongly Disagree to 5 = Strongly Agree) was used. Data were analyzed with Structural Equation Modeling (SEM) using SmartPLS software. Results/Findings: The results show that content marketing, word of mouth, and price perception positively and significantly influence customer satisfaction, which then strengthens consumer trust. Word of mouth has the strongest effect, while customer satisfaction mediates and amplifies the relationship between the variables and trust Conclusions: Content marketing, word of mouth, and price perception significantly enhance customer satisfaction and trust, with satisfaction mediating and strengthening these relationships, underscoring the role of digital marketing strategies for MSMEs. Limitations: This study only examined one MSME, Ummi Home Baked Palu, in the culinary sector. Hence, results cannot be generalized to other MSMEs, as customer characteristics may differ. Contribution: The study contributes to academic development in management and business while offering practical implications for MSMEs in designing effective marketing strategies to enhance customer satisfaction and trust.
Coffee Bean Inventory Analysis Using EOQ Method at Lujo Coffee Arilla Syah, Ardhi; Asngadi, Asngadi; Kaseng, Saharuddin; 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.v7i1.4937

Abstract

Purpose: This study aims to analyze the management of coffee bean inventory at Lujo Kopi through the application of the Economic Order Quantity (EOQ) method, with the primary objective of optimizing inventory costs and improving efficiency in small-scale business operations. Methodology: A descriptive quantitative approach was employed by collecting one year of historical data covering raw material demand, ordering costs, and holding costs. The EOQ formula was then applied to calculate the optimal order quantity, order frequency, safety stock, reorder point, and total inventory cost. Results: The analysis indicated that the EOQ method provides a more efficient outcome compared to the conventional system previously applied. The optimal order quantity was found to be 86 kg with an order frequency of seven times per year. Total inventory costs decreased significantly from Rp. 7,320,000 to Rp. 3,740,232, highlighting substantial efficiency improvements. Conclusion: The findings confirm that the EOQ method offers a systematic and effective approach to managing raw material inventory, ensuring cost efficiency and more reliable supply management for UMKM. Limitations: The scope of this study is limited to one type of raw material and one case of UMKM, thereby reducing the generalizability of the results to other industries or business types. Contribution: This research provides valuable practical insights for UMKM, demonstrating the importance of data-driven decision-making in inventory management and encouraging wider adoption of EOQ-based approaches to achieve sustainable efficiency.
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.

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