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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 353 Documents
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Auditing Climate-Related Risk: Challenges to Auditor Independence and Professional Skepticism Edy Susanto; Tenriwaru Tenriwaru; Ummu Kalsum
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.v7i3.6350

Abstract

Purpose: This study examines how climate-related risk is identified and assessed in financial statement audits and analyzes its implications for auditor independence and professional skepticism within a risk-based auditing framework in regional Public Accounting Firms in Indonesia. Methodology: This qualitative exploratory study was conducted through semi-structured interviews with four auditors from regional Public Accounting Firms in Makassar, Indonesia, each with a minimum of three years of audit experience. Document analyses of International Standard on Auditing (ISA) 200, ISA 315, and ISA 540 complemented the interviews. Thematic analysis was employed to identify recurring patterns in risk assessment, professional judgements, and responses to climate-related uncertainty. Results: The findings reveal three dominant themes: (1) climate-related risk is primarily incorporated into the entity-level risk assessment stage; (2) its classification as a material misstatement risk remains inconsistent; and (3) climate-related accounting estimates significantly increase reliance on management assumptions, thereby intensifying challenges to auditor independence and professional skepticism. The integration of climate risk remains largely principle-based and dependent on judgment rather than on structured technical guidance. Conclusions: This study demonstrates that climate-related risk reshapes inherent risk assessment and expands the behavioral dimensions of auditing practice in regional contexts. The findings highlight the need for more operational guidance to support the consistent integration of climate considerations within risk-based auditing. Limitations: This study is limited to a small sample of regional auditors and relies on qualitative perceptions. Contributions: This research contributes to auditing literature by empirically illustrating how climate-related risk affects professional judgment, independence, and skepticism in emerging regional audit environments.
The Effect of Green Campus Branding and Employability on Private University Choice Desta Sulaesih Mursyidah; Yanti Setiowati; Nining Latianingsih; Dewi Yolanda Putri; Iis Mariam; Raden Minda Kusumah
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.v7i3.6367

Abstract

Purpose: This study aims to examine the effects of Green Campus Branding and Perceived Green Employability on students’ decisions to choose private universities, with Brand Trust as a mediating variable. Methodology: The study was conducted in Bandung using a quantitative, causal explanatory design. Data were collected through an online questionnaire from 200 prospective and first-year students. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) in SmartPLS. Results: Green Campus Branding does not have a significant direct effect on university choice decisions (? = 0.110; p > 0.05), but becomes significant through full mediation by Brand Trust (? = 0.230; p < 0.001). Perceived Green Employability has a significant direct effect (? = 0.210; p < 0.05). Brand Trust also shows a strong direct effect on university choice decisions (? = 0.540; p < 0.001). The model explains 61.5% of the variance in university choice decisions (R² = 0.615). Conclusions: Green marketing strategies are effective only when supported by strong Brand Trust. Limitations: This study is limited to one geographic area and uses self-reported data. Contributions: This study enriches green marketing and higher education research and provides practical insights for university marketing strategies.
Challenging the Industry Effect: Evidence of Fundamental Risk Heterogeneity Across Sectoral and Industry Tiers Rexon Nainggolan; Ringkot P Nainggolan; Clarijun Q Montebon
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.v7i3.6465

Abstract

Purpose: The study challenges the industry effect concept by analysing total volatility and idiosyncratic risk in the firms listed in the Indonesia equity market to investigate whether firms in the same sector industry share similar risk profiles. Methodology: While previous work has largely focused on the time series of average idiosyncratic volatility, the study uses a novel cross-sectional approach to identify industry-wide mispricing in the normalisation of both total and idiosyncratic volatility, by using data from 601 publicly traded firms in the Indonesia Equity Market (IDX) and several robust statistical tests, including the Coefficient of Variance, the Shapiro-Wilk Test for Data Normality, the Kruskal-Wallis H test, and Levene's Test. Result: The findings show significant variation across industries, with coefficients of variation for total volatility and idiosyncratic risk at the market level higher than typically observed in homogeneous groups. Deviating from the traditional Structure-Conduct-Performance (SCP) view. Conclusions: This study found that the traditional Structure-Conduct-Performance (SCP) model is too simple to capture how firms really behave, especially when compared to the Resource-Based View (RBV) using modern risk analysis. Limitations: The study focuses on standard deviation and STEY X as measures of risk and does not cover other external factors, such as macroeconomic or geopolitical factors. Contributions: The results contribute to the existing capital market literature by providing empirical evidence that challenges the traditional concept of the industry effect, showing that sectoral and industry classifications fail as measures of firm risk profile.
The Role of Budgetary Control in Enhancing Corporate Financial Accountability and Transparency Santorry Santorry; Bagas Johantri; Muhammad Agus Muljanto
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.v7i3.6470

Abstract

Purpose: This study examines the role of budgetary control in enhancing corporate financial accountability and transparency within organizational governance. Research Methodology: This research uses a qualitative approach with a literature study (library research) method to analyze the data. Data were collected from peer-reviewed international journal articles published within the last ten years and analyzed using qualitative content analysis to identify the key conceptual relationships. Results: The findings show that budgetary control plays an important role in strengthening financial accountability and transparency by supporting financial planning, monitoring, and evaluation. It also enhances managerial responsibility, improves financial reporting quality, and reduces information asymmetry, offering actionable insights into organizational practices. Conclusions: The study concludes that budgetary control functions not only as a financial planning instrument but also as a strategic governance mechanism that promotes accountability and transparency in corporate financial management. Limitations: This study is limited to a literature review and does not include primary empirical data. Contributions: This research highlights the practical importance of budgetary control for managers and policymakers in strengthening governance, improving financial discipline, and supporting transparent decision-making.
Marketing Strategy, Social Media, and Product Innovation Effects on Loyalty at Kopi Kenangan Sastra Mico; Elvera Elvera
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.v7i3.6507

Abstract

Purpose: The impact of marketing strategies, social media, and product innovation on customer satisfaction, loyalty, and purchasing decisions, with brand trust serving as an intervening variable in the context of Kopi Kenangan, was examined in this study. Methodology: In this research, a quantitative approach employing the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique was utilized, and the data were analyzed using the SmartPLS 4 application. Data were collected through questionnaires administered to 100 active consumers of Kopi Kenangan. Results: The study found that Brand trust was significantly and positively influenced by marketing strategies, social media, and product innovation. Additionally, brand trust significantly affects consumer satisfaction, loyalty, and purchasing decisions. Conclusions: This study concludes that brand trust plays a central role in enhancing customer satisfaction, loyalty, and purchase decisions. Effective marketing strategies, active social media use, and continuous product innovation are crucial for fostering brand trust and, consequently, boosting consumer behavior. Limitations: The study is limited by its focus on Kopi Kenangan with a sample of 100 respondents, which may not fully represent the broader market. Further studies should expand the sample size and consider other brands for generalizability. Contributions: A theoretical contribution to the understanding of the relationship between marketing strategies, social media, product innovation, and brand trust is provided by this study. Practical insights for businesses seeking to strengthen consumer loyalty and improve purchasing decisions through targeted marketing and innovation strategies are also offered.
Environmental, Social, and Governance and Firm Value: The Mediating Role of Financial Performance in Indonesia Agung Dinarjito; Puji Wibowo
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.v7i3.6517

Abstract

Purpose: This study investigates the impact of Environmental, Social, and Governance (ESG) performance on corporate value, with financial performance acting as an intervening mechanism, in non-financial firms listed on the Indonesian Stock Exchange. Research Methodology: This study employs a quantitative research design using panel data from 30 non-financial firms over the period 2020–2023. ESG data are sourced from Bloomberg, while financial data are obtained from firms' annual reports. The sample is selected using purposive sampling. Data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), which is suitable for prediction-oriented analysis and non-normal data distribution. Results: The findings reveal that aggregate ESG performance does not have a direct effect on corporate value. However, ESG performance significantly and positively influences financial performance, which in turn has a positive effect on corporate value. Conclusions: This study highlights that ESG performance enhances corporate value indirectly through financial performance, emphasizing the critical role of financial outcomes as a transmission channel of sustainability practices. Limitations: The study is limited by its focus on non-financial firms within a specific emerging market context and a relatively small sample size, which may restrict the generalizability of the findings. Contributions: This research extends the ESG literature by providing empirical evidence on the mediating role of financial performance in emerging markets. It offers practical implications for corporate managers to strategically integrate ESG initiatives with financial objectives and informs investors and policymakers about the indirect value relevance of ESG performance.
Praktik Manajemen Sumber Daya Manusia dan Kinerja Badan Usaha Milik Desa: Studi Kualitatif dari Kabupaten Lebak, Indonesia Akhmad Priharjanto; Yuniarto Hadiwibowo; Rokhmat Taufiq Hidayat
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.v7i3.6523

Abstract

Purpose: This study aims to provide an in-depth understanding of how Human Resource Management (HRM) practices are enacted within Village-Owned Enterprises (VOE) and how these practices shape organizational performance in a rural context. Specifically, this study seeks to explore the ways in which recruitment practices, competency development, leadership, motivation, and managerial commitment are implemented in the management of VOE and how these practices are experienced by key organizational actors. Research Methodology: This study employs a qualitative case study approach conducted in selected villages in Lebak Regency, Indonesia. Data were collected through in-depth interviews with VOE managers, village government officials, village supervisory bodies, and district-level officials from the Village Community Empowerment Office, complemented by observations and document analysis. Results: The findings reveal that VOE performance is constrained by interrelated HRM problems, including non?competency-based recruitment practices, limited training and capacity-building support particularly in core business development and financial management and weak supervisory roles of village institutions. These conditions result in limited managerial competence, weak organizational learning, and reduced accountability. Conclusions: The study concludes that VOE performance is fundamentally shaped by human resource capacity and governance processes rather than purely financial or structural factors. Limitations: This study is limited to selected cases in one district and relies on qualitative data, which may limit generalizability. Contributions: This study contributes to applied management literature by providing contextual qualitative insights into HRM practices in village-owned enterprises and offering practical implications for policy institutions and village managers.
Investment Spillover Impact of The Jakarta Mass Rapid Transit Project: An Inter-Regional Input Output Analysis Nurhidayati Nurhidayati; Lestari Kurniawati; Joko Sumantri; Rd. Yen Yen Nuryeni; Khoirul Huda
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.v7i3.6403

Abstract

Purpose: This study analyzes the economic spillover effects of investment in the Jakarta Mass Rapid Transit (MRT) project using an Inter-Regional Input Output (IRIO) approach. The analysis integrates realized investment from Phase I and projected investment from Phase II to capture both ex-post and ex-ante economic impacts across sectors and regions. Research Methodology: Using Indonesia’s IRIO table with 34 provinces and 17 sectors, this study estimates the multiplier effects on output, value added, and employment, while explicitly accounting for interregional leakages and production linkages. Results: The results indicate that MRT investment generates substantial economic impacts that are highly concentrated in DKI Jakarta. Interregional spillover effects to other provinces are present but relatively limited, reflecting Jakarta’s dominant intra-regional supply chains and strong agglomeration economies. The employment impact analysis shows that MRT investment creates jobs with the largest employment gains occurring in business services, construction, and wholesale–retail trade sectors. Conclusions: These findings confirm that urban rail infrastructure functions as a highly localized growth catalyst, strengthening metropolitan economic structures rather than evenly distributing benefits across regions. Limitations: The investment data used in this study only comes from grant and loan data from the Japan International Cooperation Agency (JICA) managed by Investment Treasury Office. Contributions: The study contributes to the literature by applying an IRIO framework to a large-scale urban transport project in Indonesia, providing empirical evidence on the magnitude and spatial distribution of infrastructure spillovers.
Employee Performance Evaluation at PT WIKA Based on Service Quality and Customer Satisfaction Ayulita Purnama Sari; Murpin Josua Sembiring; David Sukardi Kodrat
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.v7i3.6547

Abstract

Purpose: This study aims to evaluate customer satisfaction with employee performance at PT WIKA based on service quality dimensions using Service Quality (SERVQUAL) and Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) based decision support system approaches. Research Methodology: This study employed a quantitative descriptive method by integrating SERVQUAL with the MOORA decision-support system. Data were collected through questionnaire-based surveys distributed to 100 PT WIKA customers using 20 service quality indicators representing the tangibility, reliability, responsiveness, assurance, and empathy dimensions. The analysis compared customer perception and expectation scores to identify satisfaction gaps and determine the priority service dimensions. Results: The findings revealed that the average SERVQUAL satisfaction ratio was 1.01, indicating that overall service performance generally met customer expectations. A total of 14 out of 20 indicators (67%) were categorized as satisfactory, while six indicators (33%) remained unsatisfactory. Furthermore, the MOORA analysis identified reliability as the most dominant service quality dimension contributing to customer satisfaction and employee performance evaluations. Conclusions: Overall, customers were satisfied with the employee performance at PT WIKA. However, several indicators related to responsiveness and service consistency require improvement to enhance customer satisfaction. Limitations: This study was limited to a single company and a specific customer sample, which may reduce the generalizability of its findings. In addition, the weighting process in the MOORA method is determined subjectively. Contributions: This study contributes to service quality and human resource management literature by integrating SERVQUAL and MOORA in evaluating employee performance and supporting service improvement decision-making
Digitalization, Internal Control, and Treasurer Competence Effects on Government Financial Reporting Quality through Leadership Commitment Sulastri Sulastri; Noviarti Noviarti; Arifin Siagian Siagian; Yosi Stefhani
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.v7i3.6554

Abstract

Purpose: This study aims to analyze the effects of digitalization, internal control systems, and treasurer competence on government financial reporting quality, with leadership commitment as a mediating variable. Research Methodology: This study was conducted at the Ministry of Marine Affairs and Fisheries using a quantitative explanatory approach. Data were collected through a survey questionnaire distributed to 210 respondents involved in financial management. The analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. Results: The findings indicate that digitalization, internal control systems, and treasurer competence positively and significantly influence leadership commitment and the quality of government financial reporting. Among the predictors, internal control systems showed the strongest contribution to improving the reporting quality. Conclusions: The study concludes that Higher-quality government financial reporting can be achieved through the integration of digital systems, stronger internal control mechanisms, improved treasurer competence, and sustained leadership commitment. Leadership commitment strengthens the effectiveness of organizational and technological factors in enhancing the quality of financial reporting. Limitations: This study was limited to one central government institution and applied a cross-sectional survey design, which may reduce the generalizability of the findings to other public sector institutions. Contributions: This study contributes to the public sector accounting literature by integrating technological, organizational, and human resource perspectives into an empirical framework. The findings also have practical implications for policymakers and government institutions in improving financial governance, transparency, and accountability.

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