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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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Influence of Internal Control System Effectiveness and Government Accounting Standards Implementation on Financial Report Quality Nieska Sekar Zahraini; Eka Jumarni Fithri; Choiruddin Choiruddin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5507

Abstract

Purpose: This study examines whether the effectiveness of the Internal Control System (ICS) and the implementation of Government Accounting Standards (GAS) affect the quality of financial reports in local government institutions in Palembang City. It aims to understand how these factors, both individually and jointly, improve the reliability, clarity, and responsibility of financial disclosures. Methodology/approach: The study involved 32 local government institutions in Palembang City and used a quantitative survey. Data were collected from 96 financial management employees through purposive sampling and analyzed using multiple linear regression with SPSS version 25. Results: The findings indicate that the effectiveness of ICS positively and significantly influences the quality of financial reports. The execution of GAS also has a beneficial and noteworthy impact. Additionally, both factors concurrently affect the integrity of financial reports of Palembang’s local government agencies. Conclusions: This study confirms that the standard of financial reports generated by local government bodies is reliant on the efficiency of internal controls and the appropriate application of GAS, thus promoting accountability and transparency in the financial management of local governments. Limitations: This research is limited to three variables: ICS effectiveness, GAS implementation, and financial report quality tested both partially and simultaneously in 2025. The research object includes all local government institutions in Palembang City, with respondents involved in the preparation of financial reports. Contributions: This study highlights that the financial report quality in local governments depends on effective internal controls and proper implementation of Government Accounting Standards (GAS), which strengthen accountability and transparency.
An Analysis of Service Quality at the Palu City Branch of Badan Penyelenggara Jaminan Sosial Health Cheko Farah; Ira Nuriya Santi; Maskuri Sutomo; Farid Farid
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.4756

Abstract

Purpose: This study aims to analyze the quality of public services at the Badan Penyelenggara Jaminan Sosial (BPJS) Health Office of Palu City based on five dimensions of service quality. Research Methodology: This study employed a qualitative method with a descriptive approach. Data were collected through direct observation and in-depth interviews with BPJS Health employees and service participants at the BPJS Health Office of Palu City. The data were analyzed using qualitative descriptive techniques to capture participants’ perceptions of service performance. Results: The findings show that the five dimensions of service quality tangibles, empathy, reliability, responsiveness, and assurance are categorized as good. Among these dimensions, reliability is the strongest aspect, indicating that BPJS Health employees provide services accurately, consistently, and responsibly. Public satisfaction with the services is also categorized as good. Conclusions: This study concludes that the overall quality of public services at the BPJS Health Office of Palu City is good and effective in meeting community expectations. Nevertheless, continuous improvement is still required, particularly in strengthening service-supporting infrastructure. Limitations: This study was limited to a single BPJS branch office; therefore, the findings cannot be generalized to all BPJS Health offices in Indonesia. Contributions: This study provides empirical evidence on the implementation of service quality in public health insurance services and can serve as a reference for improving infrastructure and strengthening employee reliability to enhance public service performance.
Sustainability of Digital Payments in Economic Development: A Systematic Literature Review on Technology Acceptance Model Lestari Rezki Nurul Amalia; Grace Theresia Pontoh; Syarifuddin Rasyid; Muhammad Irdam Ferdiansah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5284

Abstract

Purpose: This study aims to understand the factors influencing the continued use of digital payments in economically developing countries. It applies the Technology Acceptance Model (TAM) and integrates other relevant variables that support long-term adoption and promote economic development. Methodology/approach: This study used a systematic literature review of 35 research papers published between 2020 and 2024. The studies were collected from different academic databases and reviewed using the PRISMA protocol. Results/Findings: The main TAM factors (such as perceived usefulness and ease of use) strongly affect people’s intention to continue using digital payments, explaining 41.3% of the behavior. When combined with other factors, such as trust, service quality, motivation, and social support, the prediction increased to 61%. These additional factors are important, especially when considering different social and economic situations. Conclusions: An extended TAM model is useful for understanding why people continue to use digital payments. It can support sustainable economic growth and help more people gain access to financial services. Limitations: This study only considered papers published from 2020 to 2024; therefore, it may not include all relevant research published outside this period. Contributions: This study contributes to the literature on digital finance, economic development, and technology acceptance. It offers insights for researchers, policymakers, and financial service providers to develop more adaptive and user-centered digital payment systems.
Impulse Buying MR. DIY Palu: Price Discount, Product Variety, dan Interior Display Siti Nur Asiyah Naim; Makuri Sutomo; Rahmat Mubaraq; Asriadi Asriadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5287

Abstract

Purpose: This study aims to explore the factors that drive impulse-buying behavior among customers at MR. DIY Palu by examining the influence of price discounts, product variety, and interior displays. Methodology/approach: The research was conducted at MR. DIY Palu using a quantitative approach and survey method. Data were collected through questionnaires distributed to 100 respondents using accidental sampling method. The analysis was carried out using multiple linear regression with SPSS software to determine the effect of price discount, product variety, and interior display on impulse buying. Results/findings: The results show that price discounts and product variety have a significant positive effect on impulse buying, while interior display does not significantly affect impulse buying behavior. Simultaneously, all three variables jointly influence consumer impulse buying at MR. DIY Palu. Limitations: This study focused only on MR. DIY Palu with a limited number of respondents and did not include other potential influencing factors such as psychological, situational, or demographic variables. Therefore, the findings may not be generalizable to all retail contexts or to other countries. Contributions: This study contributes to the fields of consumer behavior and retail marketing by providing empirical insights into the in-store factors that trigger impulse buying. These findings can assist retail managers in formulating effective strategies to increase spontaneous purchases and improve store performance. Conclusions: Overall, price discounts and product variety remain dominant drivers of impulse buying, emphasizing the importance of strategic pricing and diverse product offerings in retail environments.
Sustainability Reporting and Artificial Intelligence: A Systematic Literature Review Mareta Putri; Inten Mutia; Shelly Febriana Kartasari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5427

Abstract

Purpose: This study aims to evaluate the role of Artificial Intelligence (AI) in sustainability reporting. The main focus is on how AI can improve quality, efficiency, and transparency, as well as the challenges that arise in the application of AI in sustainability reporting. Methodology/approach: The method used was a Systematic Literature Review (SLR) with three stages: planning, implementation, and reporting over the past five years (2020-2025) from 1,087 initial articles. After the PRISMA process, 30 relevant articles were selected and analyzed. Results/Findings: The study found that the benefits of AI include improved efficiency and accuracy, management of big data, enhancement of transparency and accountability, and aiding in sustainable decision-making. The main challenges of this research are algorithm bias, personal data protection, cost and technology constraints, and the lack of global standards in AI-based reporting. Conclusions: AI has the potential to improve quality and transparency through automation, predictive analysis, and efficient data management. However, its implementation requires regulations, guidelines, and ESG standardization. Limitations: Most studies originate from developed countries, while developing countries contribute relatively little. Contributions: This research highlights the importance of regulation and standardization in the implementation of AI in sustainable financial reporting. It describes the current state of affairs and provides a strong foundation for further research and policy formulation at the global level.
Perceived Value, Influencer Advertising, and Engagement for Enhanced Customer Loyalty and Advocacy Teguh Maianto; Sukesi Sukesi; Liosten RR.Ully Tampubolon; Aminullah Assagaf; Slamet Ryadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5463

Abstract

Purpose: This study examines how influencer marketing and customer engagement enhance loyalty and advocacy, with perceived value as a key mediator, to clarify the mechanisms behind these effects in a competitive digital landscape. Methodology: Using a quantitative survey of active online consumers, this study applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the direct effects of influencer-based advertising and customer engagement on perceived value, loyalty, and advocacy, as well as the mediating role of perceived value. Results: The findings demonstrate that both influencer-based advertising (? = 0.452, p < 0.001) and customer engagement (? = 0.384, p < 0.001) significantly boost perceived value. In turn, perceived value significantly mediates the impact of these antecedents on customer loyalty and advocacy, highlighting its critical intermediary role. Notably, while influencer marketing and engagement exert strong direct effects on loyalty, only customer engagement, and not influencer marketing, directly influences advocacy. Conclusions: Influencer-based advertising and customer engagement increase perceived value, strengthening loyalty and advocacy; however, only customer engagement directly influences advocacy. Limitations: This study's cross-sectional methodology records data at only one particular moment, making it more difficult to identify changes over time and to draw conclusions about causal linkages. Contributions: This research contributes to marketing theory and practice by pinpointing perceived value as the essential conduit linking marketing stimuli to lasting customer behaviors. It offers empirical evidence that both influencer strategies and engagement foster loyalty and advocacy principally by enhancing perceived value.
Enhancing Mosque Financial Transparency through a Mobile System under ISAK 35 Edy Anan; Zoniarti Zoniarti; Agung Wijanarko
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5520

Abstract

Purpose: This study develops a mobile-based financial reporting system for mosques under ISAK 35 to improve the reporting quality and donor trust through real-time updates. Methodology/approach: Using the Rapid Application Development (RAD) method, this study covers system requirement analysis, design, implementation, and testing. Data were collected through observations, Focus Group Discussions (FGDs) with mosque administrators, and literature reviews. Usability was tested using black-box and task-based evaluations. Results: The system generates ISAK 35–compliant reports, including statements of financial position, comprehensive income, cash flow, and changes in net assets. This enables real-time recording and reporting, thereby improving transparency and efficiency. Usability testing showed that administrators found the system to be intuitive and useful, although some struggled with adjustment entries. The system also improves financial literacy and donor confidence. Conclusions: The ISAK 35–based mobile system strengthens mosque financial reporting and offers a practical and replicable model for nonprofit entities. Limitations: The system is limited by database capacity (200 MB, 500 rows), lacks integration with digital payment tools (e.g., QRIS), and does not fully support multi-user or multi-entity functions. Limited accounting knowledge among administrators also affects usage. Contributions: This study presents a digital financial management prototype that integrates ISAK 35 with mobile technology to build donor trust and improve responsible reporting. The model can be adapted for other nonprofits, such as churches, foundations, and NGOs.
The Influence of Entrepreneurial Education, Opportunity, Orientation, and Advantage on Firm Performance Erilia Kesumahati; Valentino Angeloi; Andina Fasha
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5539

Abstract

Purpose: This study examines how entrepreneurial education, opportunity orientation, and advantage interact to enhance entrepreneurs' performance in international markets. It aims to provide insights to strengthen SME competitiveness worldwide. Methodology/approach: This study employs a quantitative survey, distributing questionnaires to 101 active entrepreneurs in the export-import and cross-border business sectors. The data were analyzed using partial least squares structural equation modeling, with variables based on validated literature. Results: The findings show that entrepreneurial opportunities and entrepreneurial orientation significantly influence firm performance, whereas entrepreneurial education and entrepreneurial advantage do not, reinforcing prior studies on opportunity recognition, proactiveness, innovation, and risk-taking as global success factors. Conclusions: The findings of this study indicate that the performance of international firms is largely and consistently influenced by entrepreneurial opportunity recognition and entrepreneurial orientation, highlighting the crucial role of proactive, innovative, and risk-taking behaviors in achieving superior outcomes in international markets. In contrast, entrepreneurial education and entrepreneurial advantage do not show a statistically significant direct effect on international firm performance, suggesting that formal knowledge acquisition and perceived competitive strengths may contribute only indirectly or through other mediating factors rather than exerting an immediate impact. Limitations: This study is limited by its small sample size and focus on entrepreneurs already active in international business. Future research should consider additional factors, such as market access, digitalization, and organizational culture. Contributions: This study highlights the key drivers of international firm performance and offers guidance for entrepreneurs, educators, and policymakers to enhance competitiveness, improve curricula, and shape supportive policies.
Integrative Model of Financial Literacy, Social Entrepreneurship, and Pentahelix Collaboration on MSME Performance Ratna Damayanti; Raisa Aribatul Hamidah; Kartika Hendra Titisari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5542

Abstract

Purpose: This study aims to analyze the influence of financial literacy, social entrepreneurship, and Pentahelix collaboration on the performance of MSMEs in Karanganyar Regency, with business innovation as a mediating variable. This study aims to understand how internal and external factors interact to improve the performance and competitiveness of MSMEs in the era of digital economy transformation. Research Methodology: A survey of 382 MSME actors in Ngargoyoso, Karangpandan, and Tawangmangu was conducted. Data were analyzed using SEM-PLS with SmartPLS software, testing the outer model, inner model, and mediation to assess direct and indirect relationships. Results: Financial literacy and social entrepreneurship impact MSME performance, while Pentahelix collaboration does not. All three positively influence innovation, which enhances performance. Innovation mediates the relationship between financial literacy and Pentahelix collaboration, but not social entrepreneurship. Conclusions: This study expands the application of the theory of Resource-Based View and open innovation theories by emphasizing that innovation is a strategic bridge between internal resources and external collaboration in strengthening MSME performance and sustainability. Limitations: This study only covers three sub-districts in Karanganyar Regency; therefore, the generalization of results needs to be done carefully. Contributions: This study provides insights into how financial literacy, social entrepreneurship, and pentahelix collaboration impact MSME performance, with business innovation as a mediator. It extends the Resource-Based View and open innovation theories, offering valuable implications for enhancing MSME competitiveness and sustainability in the digital economy.
Adoption of Digital Technology and Marketing in Enhancing SMEs Business Performance A Musfirah; Aslam Jumain
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5580

Abstract

Purpose: This study examines the effects of technology adoption and digital marketing on the performance of Small and Medium Enterprises (SMEs), with Human Resource (HR) readiness tested as a mediating variable. Methodology/approach: A quantitative, cross-sectional survey was conducted with 300 SMEs in Kecamatan Manggala, Kota Makassar. Data were analyzed using partial least Squares–Structural Equation Modeling (PLS-SEM), including reliability, validity, and structural diagnostics. Results: All seven hypotheses were supported. Technology adoption and digital marketing exert positive and significant effects on HR readiness and SME performance. HR readiness has a direct positive impact on performance and mediates the relationships between technology adoption, digital marketing, and business outcomes. The indirect effect through HR readiness is stronger for digital marketing than for technology adoption, underscoring the central role of human capacity in digital transformation. Conclusions: Strengthening HR readiness is essential for converting digital adoption into higher SME performance. Programs that combine technology deployment with training and change management support are likely to yield greater and more sustainable performance gains for urban SMEs in developing countries. Limitations: This study is limited to SMEs in one urban district, uses cross-sectional self-reported data, and does not account for wider contextual factors, such as policy, infrastructure, or market conditions. Contributions: This study shows that HR readiness is a key mechanism through which technology adoption and digital marketing enhance SME performance, based on evidence from urban SMEs in a developing-country context, and highlights the need to align digital initiatives with human resource development to achieve sustainable performance gains.

Page 31 of 33 | Total Record : 322

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