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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 354 Documents
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An Analysis of Gender Diversity in Top Management and Its Impact on Carbon Emission Disclosure Ichwanul Ichsan; Muhammad Dahlan; Gia Kardina Prima Amrania
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.v7i2.6078

Abstract

Purpose: This study examines the impact of top management gender diversity on carbon emissions disclosure in IDX-listed companies from 2019 to 2023. Research Methodology: This quantitative study utilizes purposive sampling and panel data regression to analyze secondary data from the annual and sustainability reports of IDX-listed companies in the energy, basic materials, and primary consumer sectors (2019–2023), investigating the impact of top management gender diversity on carbon emission disclosure while controlling for firm size, sustainability committees, profitability, and managerial ownership. Results: All variables, including gender diversity, significantly impact carbon emissions disclosure when considered together. The sustainability committee shows a significant positive effect, while profitability has a significant negative effect; in contrast, gender diversity, firm size, and managerial ownership have no significant impact. Conclusions: This study concludes that while all variables simultaneously affect carbon disclosure, only the sustainability committee and profitability significantly enhance transparency, whereas gender diversity has no impact. This proves that formal governance structures are more effective in driving environmental disclosures than management demographics. These findings serve as a strategic recommendation for regulators and companies to strengthen sustainability reporting standards in Indonesia. Limitations: This study is limited to three industrial sectors, lacks qualitative depth, and has a five-year observation period that may not reflect long-term trends. Contributions: This study enriches the environmental accounting literature on emerging markets and offers policy implications for regulators regarding carbon reporting standardization and incentive schemes to accelerate national ESG adoption.
Determinants of Stock Returns with Tax Risk as a Moderating Variable Riyan Dika Pratama; Ahmad Junaidi; Rina Yuniarti
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.v7i2.6126

Abstract

Purpose: This study aims to analyze the effects of financial performance, firm size, macroeconomic factors, and tax avoidance on stock returns, with tax risk as a moderating variable, in LQ45 companies listed on the Indonesia Stock Exchange during 2020-2024. Research methodology: This study employs a quantitative approach using secondary data obtained from annual financial reports, Bank Indonesia, and the Central Statistics Agency. The sample consists of 45 LQ45 companies selected through purposive sampling, resulting in 165 firm-year observations. Data analysis was conducted using panel data regression with Moderated Regression Analysis (MRA) through Eviews 13 to examine both direct and moderating effects. Results: The results indicate that return on assets, firm size, inflation, interest rates, and tax avoidance have no significant effect on stock returns, while the current ratio shows a negative and significant effect. Furthermore, tax risk significantly moderates the relationships between several independent variables and stock returns, either weakening or strengthening their effects depending on the level of fiscal uncertainty faced by firms. Conclusions: These findings suggest that stock returns are not solely determined by financial and macroeconomic indicators but are also influenced by fiscal uncertainty reflected in tax risk, which alters investor perceptions and market responses. Limitations: This study is limited to LQ45 companies and a five-year observation period, which may restrict the generalizability of the results to other sectors or longer time horizons. Contributions: This study provides empirical evidence of the moderating role of tax risk in stock return determination. This study contributes to the literature by integrating tax risk as a moderating variable, which remains relatively underexplored in the context of the Indonesian capital market.
The Influence of Logistic Service Quality on Customer Satisfaction: The Moderating Role of Environmental Friendliness Arif Rohman Khakim; Wahyuningsih Santosa; Triwulandari Satitidjati Dewayana; Kunto Bagas Koro
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.v7i1.5160

Abstract

Purpose: This study aimed to investigate how key dimensions of logistics service quality, including timeliness, reliability, condition of goods upon delivery, flexibility, and responsiveness, affect customer satisfaction. This study also examines the moderating role of environmental friendliness in the relationship between logistics service quality and customer satisfaction. Methodology: This study adopted a quantitative approach and used purposive sampling to select 153 respondents who were active users of e-commerce platforms in Jabodetabek. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) via SmartPLS 4. Results: The results show that timeliness, reliability, and condition of goods significantly influence customer satisfaction, whereas flexibility and responsiveness do not. Environmental friendliness moderates only the effect of the condition of goods; other moderating effects are not significant. Conclusions: Although sustainable practices are becoming increasingly important, logistics service quality remains the primary driver of customer satisfaction. Environmental friendliness has a limited moderating role, underscoring the continued relevance of core service quality. Limitations: This study is limited to e-commerce consumers in Jabodetabek, and an incomplete measurement of environmental friendliness restricts the generalizability of the findings. Contributions: This research contributes to logistics management practitioners and academics in logistics operations management, particularly within Indonesia’s e-commerce industry.
Green Consumer Behavior of Women in Purchasing Local Environmentally Friendly Detergent Products Viola De Yusa; Riyadini Riyan Utami
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.4386

Abstract

Purpose: This study analyzes how environmental knowledge and attitudes affect women's green consumer behavior when purchasing eco-friendly detergent. Methodology: This study uses a type of causality research, and sampling in this study uses a non-probability sampling method using an incidental sampling technique with 120 sample respondents. The method used in this study was multiple linear regression analysis. Results: The results of the study showed that environmental knowledge positively affected green consumer behavior in women purchasing environmentally friendly detergent products. This is because women are more concerned about environmental issues and understand the impact of environmental pollution, and women who are active in recycling activities are more likely to choose and buy environmentally friendly products. Conclusions: This study significantly enhances our understanding of the factors influencing environmentally conscious consumer behavior, particularly among women, when selecting eco-friendly detergent products. The findings suggest that knowledge of recycling, along with related attitudes and behaviors, plays a crucial role in shaping women's preferences for more sustainable products. Limitations: The focus of this study is only on female consumers; therefore, it does not examine how male consumers buy environmentally friendly detergents. The study cannot be generalized to a wider population because the respondents were limited to certain areas. Contributions: Testing the relevance of consumer behavior theories, such as the Theory of Planned Behavior (TPB), to eco-friendly detergent purchases provides valuable insights for local manufacturers to design effective marketing strategies targeting environmentally conscious female consumers.
The Role of Transformational Leadership in Improving Service Quality at Ophthalmology Clinics Aisyah Khairunnisa; Nuri Herachwati; Zuyyinna Choirunnisa
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.4818

Abstract

Purpose: This systematic review examines the influence of transformational leadership on service quality in ophthalmology clinics, focusing on key metrics such as clinical accuracy, efficiency, and technological adoption. Research Methodology: A comprehensive search was conducted across PubMed, Scopus, and Web of Science for peer-reviewed studies (2010–2024) linking TL to service quality in ophthalmology or analogous specialty clinics. Data were synthesized thematically, and findings were assessed for consistency and applicability using the PRISMA guidelines. Results: Preliminary analysis indicates that TL positively impacts service quality through (1) staff motivation to adhere to clinical protocols, (2) fostering innovation in diagnostic technologies, and (3) optimizing operational workflows to reduce delays. However, evidence specific to ophthalmology remains limited, highlighting the research gap. Conclusions: These findings on how transformational leaders foster a work environment centered on learning, innovation, and collaboration align with the demands of modern value-based healthcare, which requires the integration of technical excellence and patient experience Limitations: The limitations of this systematic review include potential inconsistencies due to varying definitions and measurements of transformational leadership and service quality, possible publication bias from relying solely on available published literature, restricted generalizability beyond ophthalmology clinics, and the challenge of drawing universal conclusions due to differing cultural and organizational contexts across studies. Contributions: This study specifically focuses on ophthalmology, providing insights relevant to eye care administrators. This study bridges the gap between general leadership theory and its practical application in high-demand clinics.
Building Gen Z Trust Through Syariah User-Generated Content Rhoma Iskandar; Hageem Che-Ni; Luqman Hakim
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.5274

Abstract

Purpose: This study explores the influence of Sharia-compliant User-Generated Content on social media on Generation Z consumer trust, focusing on students at Universitas Panca Sakti Bekasi as a representation of Indonesian Gen Z. Research Methodology: The research applies a quantitative method by distributing questionnaires to ninety-seven respondents. The purpose of this study is to understand how Islamic values reflected in digital content shape trust among young Muslim consumers. Results: The analysis using multiple linear regression revealed that the intensity of interaction with Sharia UGC and the credibility of content creators had a significant positive influence on consumer trust, while content quality showed no significant effect. Altogether, these three variables contribute to explaining the dynamics of consumer trust among Gen Z. Conclusions: Sharia UGC plays a vital role in shaping trust, highlighting that industry players should prioritize engagement and credibility rather than focusing solely on content quality. Limitations: This study suggests the need for broader future studies. This research contributes to the literature by providing references for sustainable exploration in Sharia digital marketing. Contributions: This study highlights the importance of encouraging engagement and credibility in digital marketing strategies to increase Gen Z's trust in halal products in the digital era.
Tax Digital Management, Human Resource Competencies, and Entrepreneurial Resilience in the Industry 4.0 Era Deddy Dariansyah; Ryan Firdiansyah Suryawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.5325

Abstract

Purpose: This study aims to partially and simultaneously analyze the influence of Digital Tax Management (X?) and Human Resource (HR) Competencies (X?) on Entrepreneurial Resilience (Y) among MSMEs in Indonesia during the Industry 4.0 era. Research Methodology: A quantitative approach was employed using a cross-sectional survey of 100 MSME actors who have adopted digital tax systems and technology-based HR tools. Data were collected via questionnaires and analyzed using multiple linear regression, t-tests, F-tests, and classical assumption tests with SPSS 24. Results: Digital Tax Management significantly influences Entrepreneurial Resilience (t = 4.868 > 1.985; p = 0.000 < 0.05). Human Resource Competencies also show a significant effect (t = 5.671 > 1.985; p = 0.000 < 0.05). Simultaneously, both variables contribute 70% to Entrepreneurial Resilience (R² = 0.700; F = 112.790 > 3.09; p = 0.000). Conclusions: This study highlights that Digital Tax Management and HR Competencies significantly enhance Entrepreneurial Resilience among MSMEs in Indonesia. Digital tax systems improve compliance and efficiency, while HR competencies in digital skills help businesses adapt and thrive in the face of challenges, together accounting for a significant portion of Entrepreneurial Resilience. Limitations: The study is limited to the implementation of digital tax systems and technology-based HR competency development, with HR competencies showing a more dominant influence. Contributions: The findings encourage MSMEs to strengthen their use of digital tax services and HR tech skills, while urging the government to broaden outreach and training to ensure inclusive digital transformation for all MSME levels.
Factors Influencing Purchase Intention of Imported Skincare Products Mediated by Brand Image Sherlin Sherlin; Immanuel Zai
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.5745

Abstract

Purpose: This study examines the effects of social media marketing, celebrity endorsement, Electronic-Word of Mouth (E-WOM), product quality, and price on purchase intention toward imported skincare products in Batam City, with brand image as a mediating variable. Methodology: A quantitative survey involving 207 users of imported skincare products in Batam City was conducted and analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). Results: The findings indicate that social media marketing, E-WOM, celebrity endorsement, product quality, and price have positive and statistically significant effects on brand image (p < 0.05). Mediation analysis confirms that brand image significantly strengthens the indirect effects of these variables on purchase intention. Conclusions: Brand image plays a key role in enhancing consumers' purchase intentions by strengthening the impact of marketing efforts and product-related factors. A positive brand image builds trust and emotional connection, influencing consumer decisions and amplifying the effects of product quality, pricing, and promotions. Limitations: This study focuses on understanding the behaviours and preferences of consumers who purchase imported skincare products in Batam City, using a quantitative approach. By analysing numerical data, the research aims to identify key factors influencing consumer choices, such as product quality, pricing, and brand reputation, to provide insights into the demand for imported skincare products in the area. Contributions: The study provides empirical evidence and practical insights for developing integrated marketing strategies focused on strengthening brand image.
Transformational Leadership and Work Flexibility Effects on Government Employee Performance with Team Cohesiveness Moh. Nuh Hudawi; Slamet Ahmadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6010

Abstract

Purpose: This study examines the effect of transformational leadership and work flexibility on government employee performance, with team cohesiveness as an intervening variable. Methodology: The research was conducted among 234 employees of the Directorate General of Surveillance for Marine and Fisheries Resources in Indonesia. A quantitative approach was employed using SEM-PLS, with data collected through questionnaires using a simple random sampling method. Results: The findings show that transformational leadership does not have a significant direct effect on employee performance, whereas work flexibility has a positive effect. However, both transformational leadership and work flexibility significantly influenced team cohesiveness. In addition, team cohesiveness positively affects employee performance and mediates the relationship between transformational leadership and performance and between work flexibility and performance. Conclusions: This study emphasizes the importance of team cohesiveness in enhancing employee performance in the public sector. Leadership practices and flexible work arrangements are more effective when supported by cohesive team environments. Limitations: This study is limited to the employees of Direktorat Jenderal Pengawasan Sumber Daya Kelautan dan Perikanan (Ditjen PSDKP), which may restrict the generalizability of the findings to other organizational contexts. Contributions: This study provides empirical evidence of the mediating role of team cohesiveness and offers practical implications for policymakers and leaders to enhance performance and employee well-being through transformational leadership and flexible work arrangements.
The Impact of Psychology, Leadership Style, and Sustainable Human Resources on Organizational Performance Yuddy Giovanna Priscilla; Rafif Shagufta; Dhita Hafizha Asri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6081

Abstract

Purpose: This study aims to analyze the influence of transformational leadership, employee psychological well-being, and sustainable HR practices on organizational performance, as well as to examine the mediating role of sustainable HR practices in this relationship. Research Methodology: The study used an explanatory quantitative approach with a survey method involving 224 permanent employees at a manufacturing company in Batam City. Data were collected through Google Forms and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application. Results: The results indicate that transformational leadership, psychological well-being, and sustainable HR practices have a positive and significant effect on organizational performance. Sustainable HR practices also mediate the relationship between transformational leadership and organizational performance, as well as between psychological well-being and organizational performance. Conclusions: The findings indicate that transformational leadership, employee psychological well-being, and sustainable HR practices significantly influence organizational performance, with sustainable HR practices also acting as a mediating variable that strengthens the relationship between leadership and psychological factors toward organizational outcomes, resulting in a comprehensive model explaining their simultaneous effects. Limitations: This study is limited to one manufacturing company in Batam City and uses a cross-sectional design, so it does not capture changes in variables longitudinally. Contributions: Theoretically, this study enriches the literature on sustainable HR practices as a mediating mechanism that links transformational leadership and psychological well-being to organizational performance. Practically, the results of this study provide recommendations for management in designing sustainable work systems to improve organizational competitiveness.

Page 33 of 36 | Total Record : 354

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