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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 692 Documents
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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.
E-Service Quality and Repurchase Intention: Mediating Satisfaction and Trust 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.
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.
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.

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