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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–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.
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; Leniwati, Driana; Malik, Nazaruddin
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.

Page 29 of 30 | Total Record : 291

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