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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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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.
HRM-Based Service Quality and Marketing Strategy on Passenger Travel Experience during Eid Peak Season Ratih Ikha Permata; Abdul Samad Latuconsina; Sumardi Sumardi; Ansir Lautu; Subehana Rachman
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.v7i3.6498

Abstract

Purpose: This study analyzes the influence of Human Resource Management (HRM)–based service quality and marketing strategies on passenger travel experience during the Eid peak season, both partially and simultaneously.Research Methodology: This study employs a quantitative survey of airline passengers traveling during the Eid peak season. Convenience sampling was applied through an online questionnaire distributed via Google Forms, involving 150 respondents based on the predetermined minimum sample criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0.Results: Human Resource Based Service Quality (HRSQ) positively affected passenger travel experience (? = 0.233, p = 0.017), while marketing strategy showed a stronger positive effect (? = 0.523, p < 0.001). Both variables explained 46.9% of the variance in passenger travel experience (R² = 0.469). These findings indicate that enhancing service quality through human resource capabilities and effective marketing strategies is essential for improving passengers’ overall travel experiences.Conclusions: Airlines should enhance service quality through continuous staff training and innovative marketing strategies to improve passenger travel experience during the Eid peak season.Limitations: The convenience sample, dominated by students, limits generalizability, and discriminant validity and common method bias were not fully tested.Contributions: This study provides empirical evidence from Indonesia aviation industry during the underexplored Eid peak season and offers practical guidance for improving passenger experience under peak operational conditions.
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.
Behantat Tradition: Local Wisdom to Alleviate Poverty in Kuang Dalam Malay Indonesia Luis Marnisah; Havis Aravik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p463-474.2026

Abstract

Purpose: This study aims to examine the Behantat tradition as local wisdom that supports poverty alleviation and social solidarity in the Kuang Dalam Malay community in Malaysia.Research Methodology: This study used qualitative field research with a phenomenological approach to gather data. Data were collected through participatory observation, in-depth interviews with community leaders, traditional stakeholders, and local residents, and Focus Group Discussions (FGDs). The data were analyzed thematically.Results: The findings show that the Behantat tradition is a cultural practice based on food sharing among community members from diverse socioeconomic backgrounds. This tradition strengthens kinship ties, mutual assistance, and social cohesion. It also functions as an informal social safety net by encouraging wealthier community members to share resources with those in need, thereby helping reduce social and economic inequality.Conclusions: The Behantat tradition reflects social, cultural, and religious values that remain relevant in the community. This practice contributes to poverty alleviation by strengthening collective care and resource redistribution.Limitations: This study is limited to the Kuang Dalam Malay community and uses qualitative data; therefore, the findings may not be fully generalizable to other communities.Contributions: This study contributes to discussions on local wisdom and community-based poverty alleviation by demonstrating how traditional practices can support social protection and inclusive welfare.
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.
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.
Determinants of Earnings Management: Deferred Tax, Tax Planning, Firm Size with Institutional Ownership as Moderator Eko Sudarmanto; Ahmad Waluya Jati; Junet Kaswoto; Mega Arum; Kristanti Rahman
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.v7i3.6569

Abstract

Purpose: This study examines the effects of deferred tax expense, tax planning, and firm size on earnings management, with institutional ownership as a moderating variable. Research Methodology: This study employs a quantitative approach using secondary data from companies in the primary consumer goods sector listed on the Indonesia Stock Exchange over the 2019–2023 period. Purposive sampling identified 14 firms. The analysis was conducted using panel data logistic regression. Results: The findings reveal that deferred tax expenses significantly affect earnings management. In contrast, tax planning and firm size did not show significant effects. Additionally, institutional ownership moderates the relationship between deferred tax expenses and earnings management but does not moderate the relationships involving tax planning and firm size. Conclusions: Deferred tax expense is a key determinant of earnings management, whereas tax planning and firm size are not. Institutional ownership plays a selective moderating role and is effective only in the context of deferred tax-related discretion. Limitations: This study is limited by its relatively small sample size (14 firms) and focus on a single sector, which may restrict the generalizability of the findings. Additionally, the model explained a limited proportion of the variance, indicating the presence of other unexamined factors. Contributions: This study contributes to the literature by showing that deferred tax expense is a key earnings management driver and institutional ownership is a selective governance mechanism, and by providing empirical evidence from an emerging market on taxation, firm traits, and earnings management.

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