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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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ESG and KBV Integration for Sustainable Value Creation: A Systematic Literature Review Rousilita Suhendah; Elsa Imelda; Ivan Kanel; Arifuddin Arifuddin; Asri Usman
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.v7i3.6604

Abstract

Purpose: This study examines how Environmental, Social, and Governance (ESG) criteria integrate with the Knowledge-Based View (KBV) within strategic knowledge management to generate sustainable value and competitive advantage. Research Methodology: A Systematic Literature Review (SLR) was conducted using a structured PRISMA-based protocol to identify and select relevant scientific articles. The selected studies were analyzed using thematic and narrative approaches to explore conceptual developments, empirical findings and research gaps. Results: The findings reveal that ESG has evolved from a non-financial reporting mechanism to a strategic information system embedded in organizational knowledge processes. The results indicate diverse relationships between ESG practices and corporate performance, while highlighting key challenges, such as greenwashing, reporting inconsistencies, and limitations of global standards. ESG is a knowledge-intensive process that involves knowledge creation, retention, and dissemination. Conclusions: This study demonstrates that the KBV framework effectively explains ESG’s role of ESG in fostering sustainable value creation and long-term competitive advantage through strategic knowledge integration. Limitations: This study is limited to published academic literature included in the SLR process, which may exclude relevant gray literature or emerging industry practices and findings. Additionally, the findings depend on the scope and quality of the selected studies, which may affect generalizability. Contributions: This study integrates ESG and KBV into a unified analytical framework within strategic knowledge management. It advances theoretical understanding by positioning ESG as a knowledge-based strategic resource and provides direction for future research on sustainable value creation and organizational performance.
Environmental, Social and Governance Performance, Asset Turnover and Firm Performance: Evidence from Indonesia Yulfiswandi Yulfiswandi; Gizella Gizella; Isnaini Nuzula Agustin; Tony Chandra
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.p475-496.2026

Abstract

Purpose: This study examines whether Environmental, Social, and Governance (ESG) performance improves firm performance and investigates the mediating role of asset turnover in explaining how ESG initiatives contribute to financial outcomes among Indonesian listed firms based on stakeholder theory and the resource-based view.Research Methodology: Using secondary panel data from 96 publicly listed firms with 674 firm-year observations during 2009–2023, this study employs two-way fixed effects regression and mediation analysis. ESG data were obtained from Refinitiv, while financial data were collected from Worldscope.Results: The findings show that ESG performance has a positive and significant effect on future Return on Assets (ROA). The mediation analysis indicates that asset turnover acts as a key mechanism linking ESG performance to profitability by improving operational efficiency. The positive impact of ESG is more pronounced among larger firms and firms with lower leverage.Conclusions: ESG engagement represents a value-enhancing strategy rather than a financial burden. Firms implementing stronger ESG practices can achieve better financial outcomes through improved operational efficiency and resource utilization.Limitations: This study is limited to Indonesian publicly listed firms and primarily relies on ROA and Refinitiv ESG scores as indicators of financial performance and sustainability practices.Contributions: This study contributes to the ESG literature by identifying asset turnover as an important operational pathway through which ESG performance enhances profitability. The findings provide empirical evidence from Indonesia and support the development of sustainable business strategies that improve competitiveness, transparency, and long-term corporate value.
Institutional Ownership as Boundary Condition of Green Innovation and Firm Value in ASEAN Wiara Sanchia Grafita Ryana Devi; Ikaputera Waspada; Nugraha Nugraha; Maya Sari; Rengga Madya Pranata
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.v7i3.6756

Abstract

Purpose: This study examines the effect of financial performance on firm value with Green Innovation as a moderating variable and investigates the boundary role of Institutional Ownership as a second moderator (moderated moderation framework) in the ASEAN energy sector. Research Methodology: A balanced panel dataset of 76 energy sector companies listed in six ASEAN countries (Indonesia, Malaysia, Thailand, the Philippines, Vietnam, and Singapore) for the period 2019–2024, yielding 456 observations, was utilized. Data were collected from Refinitiv. Results: Without green innovation, financial performance ROA has a significant negative effect on firm value (? = ?0.0713, p = 0.0484). Green innovation significantly and positively moderated this relationship (? = +0.1125, p = 0.0035). Institutional ownership is confirmed to be a critical boundary condition (? = +0.1565, p = 0.0000). Green innovation signals are activated only when institutional ownership exceeds 70.73%. Conclusions: This study confirms the profitability paradox in the ASEAN energy sector: high profitability driven by geopolitical shocks does not enhance firm value unless it is accompanied by green innovation. Institutional ownership functions as an essential activation point that enables markets to interpret and value sustainability efforts. Limitations: The sample is confined to six ASEAN countries and relies on Refinitiv and sustainability reports, which may not fully capture the differences between strategic and substantive green innovations. Contributions: This study extends Signaling Theory by introducing institutional ownership as a signal receiver capacity', demonstrating that green innovation value creation requires a critical concentration of institutional monitoring (threshold: 70.73%).
Board Characteristics and Their Impact on Firm Performance Natasha Elisabeth Manuputty; Daryanto Hesti Wibowo
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.p497-511.2026

Abstract

Purpose: This study examines the effects of board gender diversity, board experience, and board meetings attendance as board characteristics within the corporate governance framework on firm performance, measured by Return on Assets (ROA), in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2021–2024. The study addresses inconsistent findings in prior corporate governance research and limited evidence from this sector.Research Methodology: Secondary data were obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling. Panel data regression was employed using the Random Effects Model (REM) with Panel Corrected Standard Errors (PCSE).Results: Board gender diversity and board experience have no significant effect on firm performance (ROA), while board meetings attendance have a significant negative effect. Collectively, board characteristics significantly explain firm performance.Conclusions: The findings suggest that firm performance depends not only on-board characteristics but also on the effectiveness of governance practices and firm-specific conditions.Limitations: This study is limited to one industry sector, a four-year observation period, three board characteristics, and relatively low board gender diversity.Contributions: This study contributes to the corporate governance literature by providing empirical evidence on the relationship between board characteristics and firm performance in Indonesia’s consumer non-cyclicals sector, offering insights into the role of governance mechanisms in emerging markets.
Environmental Costing and Sustainability Performance: The Moderating Role of Governance Adolf Z. D. Siahay; Sara Marlyn Paru; Novalina H. Bleskadit
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.p535-552.2026

Abstract

Purpose: Research on environmental costing in public water utilities remains limited, as previous studies mainly focus on manufacturing, energy, and listed firms. Limited evidence explains how environmental cost information interacts with governance mechanisms to improve sustainability outcomes in public utilities. This study examines the effects of environmental costing and good corporate governance (GCG) on sustainability performance and tests the moderating role of GCG at PT Air Minum Jayapura Robongholo Nanwani.Research Methodology: A quantitative explanatory cross-sectional design was conducted from April to July 2026. Using purposive sampling, 66 employees involved in finance, operations, services, reporting, supervision, and governance were selected from 195 employees. Data were collected through questionnaires and company documents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: Environmental costing and GCG positively and significantly affect sustainability performance. However, the EC × GCG interaction has a negative and significant effect, indicating that GCG weakens the relationship between environmental costing and sustainability performance. This finding shows that governance does not always strengthen environmental practices and depends on how cost information is embedded in decision-making.Conclusions: Environmental costing and GCG independently improve sustainability performance, but their combined effect requires substantive integration into strategic and operational processes.Limitations: The study focuses on one public water utility and uses a cross-sectional design, limiting generalizability and long-term assessment.Contributions: This study extends Environmental Management Accounting and governance literature by providing evidence from an underexplored public utility context and showing that governance quality does not automatically enhance environmental costing outcomes.
Competitive Behavior in Indonesian Oligopolistic Industries: A Game Theory Approach to Competitive Strategy Rini Efrianti; Indah Purnomowati
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.p553-566.2026

Abstract

Purpose: This study examines competitive behavior in Indonesian oligopolistic industries and explores how strategic interdependence influences firms’ pricing and capacity decisions through game theory. Research Methodology: Using an explanatory quantitative approach, this study applies game-theoretic simulation modeling to two concentrated industries: mobile telecommunications (Telkomsel and Indosat) as differentiated-product competition and cement (Semen Indonesia and Indocement) as homogeneous-product competition. Secondary data from annual reports, financial statements, and industry records for 2024 are used to construct demand functions, payoff matrices, and equilibrium models through dominance analysis and best-response functions.Results: The findings show that telecommunications competition follows a Prisoner’s Dilemma structure, where aggressive pricing may reduce mutual profitability. In contrast, the Stackelberg model better captures cement industry dynamics by highlighting the strategic advantage of first-mover positioning.Conclusions: Game-theoretic analysis provides insights into competitive behavior and equilibrium patterns in Indonesian oligopolistic markets, suggesting the importance of shifting from price competition toward differentiation strategies.Limitations: The study is limited by static one-shot game assumptions and two representative duopoly cases, which may not fully reflect repeated interactions, regulatory changes, and long-term market dynamics.Contribution: This study advances competitive strategy literature by offering a market-structure perspective that explains how oligopolistic conditions shape firms’ strategic choices and competitive responses in emerging economies.
Pengaruh makro ekonomi dan fundamental perusahaan terhadap kinerja perbankan syariah di Indonesia Soeharjoto Soeharjoto; Dini Hariyanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.1

Abstract

Purpose: To find out the influence of macroeconomic and company fundamentals on sharia banking performance in Indonesia. Research Methodology: The regression test was used to analyze the monthly data of BI, BPS, and OJK in 2014-2018. Independent variable of macroeconomic was proxied by inflation, exchange rate, GDP; corporate fundamentals by CAR, FDR, BOPO, NPF, DPK; while performance as dependent variable by ROA. Results: Inflation and BOPO negatively and significantly influence ROA; while the exchange rate, GDP, CAR, NPF, DPK, FDR are not significant. Limitations: This research was conducted in the Islamic banking industry in Indonesia by using the variables of the company fundamentals and macroeconomics. Contribution: This research is useful for policy-making and research of sharia banking in Indonesia. Keywords: Performance, Macroeconomics, Corporate fundamentals
Pengaruh bauran pemasaran dan orientasi pasar terhadap keunggulan bersaing pada usaha waralaba di Kabupaten Oku Yunita Sari; Angga Wibowo Gultom
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.2

Abstract

Purpose: This study aims to examine the effect of marketing mix (products, pries, distribution channels, promotions) and market orientation on competitive advantage of franchising (Alfamart and Indomaret) in Ogan Komering Ulu Regency. Research methodology: This study was survey research with a quantitative approach. The populations in this study were the Alfamart and Indomaret franchise businesses in OKU Regency. The analytical method used was multiple regression. Results: This study indicates that product, price, promotion, and market orientation variables have a positive and significant effect on the competitive advantage of franchising in OKU Regency, while the distribution channel variables have an insignificant effect Limitations: This research focuses on product, price, distribution channels, promotion and market orientation as independent variables; and the competitive advantage as dependent variable. Contribution: This research explains the competitive strategies that a business must have and also the implications of marketing management theory. Keywords: Marketing mix, Market orientation, Competitive advantage
Analisis hedging determinants dengan instrumen foreign currency derivative Kodriyah Kodriyah; Nikke Yusnita Mahardini; Rosnia Rosnia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.3

Abstract

Purpose: The purpose of this study is to analyze the factors that influence hedging through foreign currency derivative instruments Research methodology: The method used was causal quantitative research. The research population was Manufacturing Companies in the Automotive Sub Sector Listed on the Indonesia Stock Exchange with the research period from 2014 to 2018 amounted to 60 companies, and a sample of 35 companies was obtained from purposive sampling technique. The Data analysis techniques used were logistic regression analysis and processed using SPSS Statistics 25 Results: The study proves that firm size has a significant effect on hedging decisions through derivative instruments, Growth opportunity have a significant effect on hedging decisions through derivative instruments, leverage has a significant effect on hedging decisions through derivative instruments, whereas liquidity does not affect hedging decisions through derivative instruments. Limitations: This research was focused on managing the risk of fluctuations in foreign currency rates by hedging through foreign currency derivative instruments and the factors that influence their use, i.e., firm size, Growth opportunity, leverage and liquidity. The research was also limited to companies manufacturing automotive and sub-sector components listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Contribution: Investors can provide guidance in assessing and intervening the company's performance. For prospective investors, this research can be a reference in planning investment in a particular company that can be responsive in protecting the company. And for companies that conduct transactions with foreign currencies, companies should consider hedging to protect their companies from the risk of changes in currency values. Keywords: Hedging, Firm Size, Growth opportunity, Leverage and Liquidity
Pengaruh discretionary accrual terhadap earnings management: Studi pada perusahaan otomotif yang terdaftar di bursa efek indonesia periode 2012 – 2016 Ersi Sisdianto; Rahmat Fajar Ramdani; Ainul Fitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.4

Abstract

Purpose: This study aims to provide an overview of the effect of discretionary accruals on earnings management. Research methodology: The research uses quantitative methods that take secondary data from annual financial statements. Results: The results show that discretionary accruals have a positive and significant effect on earnings management in the automotive and component sector manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Limitation: This study only discusses how much influence of discretionary accruals on earnings management. Also, the number of samples and populations are less than 100 samples. Thus, it is possible for further research to conduct similar research with more samples. Contribution: This research provides new literature related to the effect of discretionary accruals on earnings management. Keywords: Discretionary accrual, Non discretionary accrual earnings management, Profit reporting

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