cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282179769602
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City
Location
Kota bandar lampung,
Lampung
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 353 Documents
 32   33   34   35   36 
Integrating Sustainability into Community-Based Blue Accounting: Evidence from East Kalimantan’s Coastal Tourism Yunita Fitria; Mega Norsita; Muhammad Rinaldi; Sitti Rahma Sudirman; Diah Fitri Harseno
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.v7i3.6097

Abstract

Purpose: This study investigates how sustainability principles are integrated into community-based blue accounting practices across coastal tourism sites in East Kalimantan, Indonesia. While sustainability accounting has been widely discussed at the national and corporate levels, limited studies have explored how these concepts emerge in grassroots tourism governance. Research Methodology: The study adopts an interpretive qualitative case study approach involving three destinations: Pantai Lamaru (Balikpapan), Bontang Kuala (Bontang), and Pantai Panrita Lopi (Muara Badak). Data were collected through interviews, observations, and document analyses. Results: The findings revealed that sustainability is manifested through environmental stewardship, community empowerment, and cultural preservation. Each site has informal but functional reporting systems that reflect transparency, participation, and collective accountability. Although blue accounting has not yet been implemented, several elements of blue accounting, such as participatory reporting, environmental monitoring, and community accountability, are already practiced informally. These practices demonstrate how local communities embed sustainability values in tourism governance and financial decision-making. Conclusions: Sustainability values serve as an underlying driver of community-based reporting and participatory governance, indicating the early formation of blue accounting elements within grassroots tourism contexts and highlighting the need for institutional support to strengthen future formalization of blue accounting. Limitations: The research focused on three sites in one province and used qualitative data, limiting generalization. Contributions: This study contributes to the sustainability accounting literature by demonstrating that grassroots tourism governance can serve as an early form of blue accounting in developing coastal regions.
Analysis of Factors Influencing Budgetary Slack on Provincial Government of Jakarta, Indonesia Lely Indriaty; Gen Norman Thomas; Hendra Railis; Yan Irianis; Mery Wanialisa
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.v7i3.6273

Abstract

Purpose: This study aims to analyze the factors affecting budgetary slack, namely, budget participation, budget emphasis, and organizational commitment. Research Methodology: This study uses a quantitative method, and selected samples were chosen based on certain criteria, namely 10 Satuan Kerja Pemerintah Daerah (SKPDs) are the largest part of Satuan Kerja Pemerintah Daerah (SKPD) of the Provincial Government of Jakarta, Indonesia. There were 80 respondents from 43 SKPDs.  Smart PLS ver.4.0 was used to test validity, reliability, and hypothesis testing. Results: The study outcomes show that budget participation and organizational commitment have significant positive effects on budgetary slack. Conclusions: All results of this study provide benefits and advantages for the Provincial Government of Jakarta in preparing provincial revenue and expenditure budgets for future years, especially since Jakarta is no longer planned as the Capital of the Republic of Indonesia. Limitations: The study uses a narrow sample of employees, sometimes focusing only on middle-level managers or specific SKPD, which might not represent the entire organization's behavior at Provincial Government of Jakarta, Indonesia Contributions:  This study proves that budget participation in SKPD has potential budgetary slack if it is not balanced with high SKPD commitment but can be managed by reducing excessive budget emphasis.
The Investment’s Impact on Economic Growth in Indonesia Considering Inflation, Interest Rates, and Exchange Rate Dynamics Sastra Tamami
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.v7i3.6296

Abstract

Purpose: This study examines how inflation, interest rates, and exchange rates affect Indonesia’s economic growth, highlighting investment as a mediating factor in this relationship. It addresses gaps in prior research by analyzing both direct and indirect effects of investment on growth outcomes. Methodology: A quantitative approach using SEM-PLS in SmartPLS 4.0 was applied to the questionnaire and macroeconomic data. The measurement and structural models were evaluated to test the relationships between macroeconomic variables and economic growth. Results: Inflation, interest rates, and exchange rates positively influence investments, significantly enhancing economic growth. Interest and exchange rates also have direct effects on growth, whereas inflation does not. Investment fully mediates the inflation–growth relationship and partially mediates the effects of interest and foreign exchange rates. Conclusions: Investment plays a critical role in linking macroeconomic conditions to economic growth, emphasizing its importance in policy strategies. Stable macroeconomic conditions contribute to investment growth, which, in turn, fosters economic expansion. Limitations: The study relies on cross-sectional and perception-based data, and future research should consider longitudinal and sectoral analyses to capture dynamic effects. Contributions: This study offers new insights into the mediating role of investment in Indonesia’s economic growth, providing both theoretical and policy implications that can guide future economic strategies.
Leadership Development and Employee Engagement in Public Organizations: An Integrative Review Abdul Rahman; Maksud 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.v7i3.6297

Abstract

Purpose: This integrative review synthesizes evidence on how multi-component leadership development (training, coaching/mentoring, and structured feedback/action learning) shapes leader micro-behaviors that build employee engagement in public organizations and how engagement contributes to employee performance and public value. Methodology: We reviewed 30 peer-reviewed journal articles (2016–2025) retrieved from Scopus, Web of Science, ProQuest, Google Scholar, and publisher platforms. Studies were screened for public and quasi-public settings and retained only when a variable Digital Object Identifier (DOI) was available for them. Results: Four patterns emerged. First, bundled interventions are more likely to produce sustained behavioral transfer than stand-alone training. Second, micro-behavior’s goal clarification, coaching conversations, empowering delegation, inclusive voice, and ethical transparency create job resources, psychological safety, and trust that activate engagement. Third, engaged employees exhibit higher task and adaptive performance, thereby enhancing service quality, innovation, and reform implementation. Fourth, digital governance and transparency initiatives amplify the engagement–public value link when accountability routines and performance information are credible, but severe resource constraints weaken this translation. Conclusions: Leadership development should be designed as a continuous system embedded in work routines and evaluated using multilevel indicators from leader behavior change to engagement, performance, and public value. Limitations: This review was limited to English-language journal articles with DOI links and did not estimate pooled effect sizes. Contributions: This review proposes the Leadership Development-Engagement-Public Value (LDEP?V) model and research propositions to guide future testing in resource?constrained public organizations.
Do E-Satisfaction and E-Trust Really Mediate Effect E-Service Quality on Repurchase Intention of Online Fashion? Adnan Adnan; Syamsul Bahri; Hamdiah Hamdiah; Aiyub Aiyub; Muhammad Roni
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.v7i3.6327

Abstract

Purpose: This study investigates the influence of e-service quality on repurchase intention, considering the mediating roles of e-satisfaction and e-trust among consumers of Zalora.co.id in Banda Aceh. Research Methodology: A quantitative survey approach was applied, with data collected through questionnaires using purposive sampling and measured on a Likert scale. The relationships among variables were analyzed using path analysis to capture both direct and indirect effects Results: The results revealed that e-service quality does not directly affect repurchase intention. However, it significantly enhances e-satisfaction and e-trust, which, in turn, have a direct and significant impact on repurchase intention. These findings confirm that e-satisfaction and e-trust are key mediators linking e-service quality to repurchase intention. Conclusions: This study emphasizes that improving customer satisfaction and trust is essential for strengthening repurchase intentions, rather than relying solely on service quality. Limitations: This study is limited to Zalora.co.id consumers in Banda Aceh, which may constrain the broader applicability of the findings. Contributions: Theoretically, this study enriches the e-commerce consumer behavior literature by demonstrating the mediating mechanisms through which service quality influences behavioral intention. Practically, this study offers guidance for e-commerce platforms to focus on strategies that build trust and enhance customer satisfaction.
The Role of Islamic Organizational Culture on the Performance of Islamic Bank Employees Zulfadli Hamzah; Muhammad Arif; Mufti Hasan Alfani; Putri Nuraini; Hamsal Hamsal; Mohd Izzat bin Mohd Abd Shukur
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.v7i3.6330

Abstract

Purpose: The aim of this research was to determine how the influence of Islamic organizational culture on the performance of Islamic bank employees in Riau Province Methodology: This research employs a simple regression analysis with the population of all Islamic bank employees in Riau Province, while the research sample was 353 using the Slovin Formula. Results: The results of this study concluded that Islamic Organizational Culture has a significant effect on the performance of Islamic bank employees in Riau Province. Conclusions: This study confirms that Islamic organizational culture, grounded in the fundamental principles of tawhid, khilafah, and ‘adl, plays a substantial role in shaping employee performance. These values not only function as ethical guidelines but also foster responsibility, accountability, and commitment to work, which ultimately enhances overall performance outcomes in Islamic banking institutions. Limitations: This research has limitations in using more comprehensive Islamic variables and methods to determine the factors affecting Islamic bank employee performance. Contributions: This study empirically supports Islamic organizational culture as a significant determinant of employee performance in Sharia-based banking institutions and provides quantitative evidence from Islamic banks in Riau Province.
Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession Ummu Kalsum; Tenriwaru Tenriwaru; Edy Susanto
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.v7i3.6335

Abstract

Purpose: This study examines how digital transformation reshapes financial accounting practices and influences the role of the accounting profession in implementing Standar Akuntansi Keuangan (SAK) in the digital era. Research Methodology: This study employs an exploratory qualitative approach using semi-structured interviews with eight informants, consisting of accounting educators and external auditors in Makassar, Indonesia. Participants were selected through purposive sampling based on their experience with digital accounting systems. Data were analyzed using thematic analysis to identify patterns related to role changes, challenges, and opportunities in SAK implementation. Results: The findings indicate that digital transformation does not change the substantive principles of SAK but significantly alters the mechanisms through which these standards are implemented. Financial reporting processes are increasingly integrated within digital accounting systems that automate transaction recording and enable real-time financial reporting. Consequently, the role of accountants has shifted from traditional administrative record keepers to more analytical and strategic professionals responsible for evaluating accounting systems and ensuring compliance with accounting standards. Conclusions: Digital transformation reflects an institutional adaptation process in which technological change reshapes accounting practices without replacing existing regulatory frameworks. Limitations: This study is limited by its small sample size and regional focus. Contributions: This study contributes to the literature by integrating institutional theory with digital accounting transformation and explaining how regulatory, normative, and cognitive factors influence SAK implementation.
Comparative Analysis of Stock Valuation Models in Indonesian Shipping Companies Dede Yusuf Maulana; Dharnita Chandra; Muhammad Muhammad
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.v7i3.6338

Abstract

Purpose: This study comparatively examines the effectiveness of three widely used stock valuation models in explaining the stock prices of shipping companies listed on the Indonesian Stock Exchange, with the aim of providing insights into their applicability and relevance in the context of the Indonesian market. Methodology: This study employed a quantitative research design using secondary panel data from Indonesian listed shipping companies from 2018 to 2023. Results: The findings indicate that although the Earnings-Based Model (EBO) and Price-to-Earnings (P/E) models showed partial significance with limited explanatory power, the P/S model demonstrated the strongest and most consistent influence on stock prices. Conclusions: Although the EBO model showed an extremely high Adjusted R², it indicated unrealistic overvaluation, while the P/E model had limited explanatory power. Overall, the P/S model is the most appropriate and representative model for valuing Indonesian shipping stocks. Limitations: This research is limited to shipping companies listed in Indonesia during the 2018–2023 period and relies solely on quantitative secondary data, which may not capture broader macroeconomic or industry-specific external factors. Contributions: This study enriches the capital market literature by providing sector-specific empirical evidence of the comparative performance of valuation models in an asset-intensive and cyclical industry.
Why Customers Stay: A Push–Pull–Mooring Perspective on Online Food Delivery Loyalty Balqis Srikandi Wiryawan; Raditha Dwi Vata Hapsari; Radityo Putro Handrito
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.v7i3.6343

Abstract

Purpose: This study examines the effects of service quality as a push factor and price perception of alternatives as a pull factor on customer loyalty in Online Food Delivery (OFD) services, with switching costs acting as a mooring factor within the push–pull–mooring framework. Research Methodology: This quantitative study involved 290 OFD users in Indonesia who had used at least two platforms and made at least three transactions in the last 30 days. Data were collected through an online survey and analyzed using partial least squares structural equation modeling. Results: The results show that service quality has a positive and significant effect on customer loyalty, indicating that better service performance increases users’ intention to continue using and recommending the platform. The price perception of alternatives does not significantly affect customer loyalty, suggesting that price alone does not determine loyalty in OFD services. Switching costs have a positive and significant influence on customer loyalty, meaning that perceived financial, procedural, and psychological costs of switching encourage users to remain with their current platform. The moderating role of switching costs does not strengthen the relationship between service quality and customer loyalty and does not significantly moderate the relationship between the price perception of alternatives and customer loyalty. Conclusions: Customer loyalty to OFD services is primarily driven by service quality and switching barriers rather than price considerations. Limitations: This study relied on self-reported survey data and focused on urban respondents in Indonesia. Contributions: This study extends the push–pull–mooring framework to explain customer loyalty in the OFD industry.
Digitalization, Flexibility, and Supply Chain Resilience: Examining Their Impact on MSME Supply Chain Performance Budi Rahardjo; Suliyanto Suliyanto; Daryono Daryono
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.v7i3.6346

Abstract

Purpose: This study aims to examine whether digitalisation mediates the relationship between supply chain resilience and MSME supply chain performance, and whether flexibility moderates this relationship. Research Methodology: A quantitative survey of 97 MSMEs in Magelang City was analysed using PLS-SEM (SmartPLS). Measurement validity and reliability were evaluated using standard criteria, and hypotheses were tested through bootstrapping. Results: The results show that supply chain resilience positively affects supply chain performance. Digitalization does not mediate the relationship between resilience and performance. However, flexibility significantly strengthens the effect of resilience on performance. Conclusions: Supply chain resilience is a key driver of MSME performance, and flexibility enhances its impact. Digitalization, however, does not function as a mediating mechanism in this context. Limitations: The study is limited to 97 MSMEs in one city, which may restrict generalizability. Contributions: This study contributes to the Resource-Based View (RBV) literature by clarifying the roles of resilience, digitalization, and flexibility in MSME supply chains. It also provides practical guidance for MSME managers and policymakers in improving supply chain performance.

Page 34 of 36 | Total Record : 353

 32   33   34   35   36 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 7 No 3 (2026): Juni Vol 7 No 2 (2026): Maret Vol. 7 No. 1 (2025): Desember Vol 7 No 1 (2025): Desember Vol 6 No 4 (2025): September Vol. 6 No. 4 (2025): September Vol. 6 No. 3 (2025): Juni Vol. 6 No. 2 (2025): Maret Vol. 6 No. 1 (2024): Desember Vol. 5 No. 4 (2024): September Vol. 5 No. 3 (2024): Juni Vol. 5 No. 2 (2024): Maret Vol. 5 No. 1 (2023): Desember Vol. 4 No. 4 (2023): September Vol. 4 No. 3 (2023): Juni Vol. 4 No. 2 (2023): Maret Vol. 4 No. 1 (2022): Desember Vol. 3 No. 4 (2022): September Vol. 3 No. 3 (2022): Juni Vol. 3 No. 2 (2022): Maret Vol. 3 No. 1 (2021): Desember Vol. 2 No. 4 (2021): September Vol. 2 No. 3 (2021): Juni Vol. 2 No. 2 (2021): Maret Vol. 2 No. 1 (2020): Desember Vol. 1 No. 4 (2020): September Vol. 1 No. 3 (2020): Juni Vol. 1 No. 2 (2020): Maret Vol. 1 No. 1 (2019): Desember More Issue