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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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Auditor switching: Analisis berdasar pergantian manajemen, financial distress, rentabilitas, dan ukuran kantor akuntan publik Hestyaningsih Hestyaningsih; Martini Martini; Mega Anggraeni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.26

Abstract

Purpose: This study aims to determine the factors that influence auditor switching. Research methodology: The data in the form of financial statements audited by mining companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period totaling 53 companies, a research sample of 5 years. The data analysis technique used is logistic regression analysis. Results: Change of management has a positive and significant effect on auditor switching while financial distress, profitability and size of the Public Accounting Firm have no significant effect on audior switching. Limitations: The limitation of the problem in this study is the dependent variable in the form of auditor switching and the independent variable, namely management change, financial distress, profitability and the size of the public accounting firm; with a sample of research on mining sector companies from 2013-2017. Contribution: For companies, this research is expected to make practical contributions about the information of what factors can influence the company's decision to change auditors. Keywords: Auditor Swicthing, Change of Management, Financial Distress, Profitability, Size of Public Accounting Firm (KAP)
Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor Jailani Sidik; Devi Safitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.35

Abstract

Purpose: This study is to investigate how work motivation moderates organizational commitment, leadership style, and role ambiguity in the performance of the auditor. Research Methodology: The subject of this investigation is the audit firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four accountants. The test equipment used Statistical Product and Service Solution (SPSS) ver. 23.0. Results: The results of hypothesis test show that organizational commitment, leadership style and role ambiguity influence the performance of the auditor. Then for a hypothesis that is moderated by work motivation, show that work motivation moderates the relationship between organizational commitment, leadership style, and role ambiguity influence the performance of the auditor. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contribution: In accordance with its responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organizational commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, thereby increasing the confidence of financial statement users about the result of financial statement audits based on applicable auditing standards. Keywords: Organizational commitment, Leadership style, Role ambiguity, Work motivation, Auditor performance
Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan Siswantoro Siswantoro
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.38

Abstract

Purpose: This research aimed to find out whether there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19 in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange. Research methodology: Data were acquired from the website www.finance.yahoo.com with a sample of 20 companies. The observation period in this study was 60 days, from 20 January to 14 April 2020. The method in this research was comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. Results: The results show there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19, where the significant value of each variable is 0,000 < 0.05. Limitations: This research only observed one research object and the observation period was only 60 days. Besides, it only compared two variables. Contribution: The companies must change their sales strategy to be able to raise stock prices and stock trading totals. Keywords: Stock prices, Stock trading totals, Hotel, Restaurant, Tourism companies, Covid-19
Analisis strategi manajemen PT. Derma Kusuma Artha dalam mengembangkan usaha Widyaningsih Widyaningsih; Endang Masitoh W; Purnama Siddi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.39

Abstract

Purpose: This study aims to analyze the capital budgeting and business feasibility of PT DKA and its development strategy. Research methodology: This research was a qualitive research with a case study approach. The data collection method used was survey research by estimating the project costs, sales data, organizational structure and assignments for each section. The analyzed aspects were the market and its marketing, the management and its organization, and also the financial by using NPV and IRR measurement. The analysis SWOT was for market aspect and its marketing. Results: The business development plan which conducted by PT DKA is based on the market aspect and its marketing, the management and its organization also the financial aspect. The development business strategy in the market and marketing aspect which conducted by PT DKA is the alternative strategy of SWOT analysis. Limitations: The limitiations of this research were not all of the business feasibility aspects were analyzed. In addition it was only conducted at PT DKA. Contribution: This research contributes to affirm that the business is appropriate also as an alternative reference for business negotiation, especially with the investors. Keywords: Business development, NPV, IRR
Pengaruh komunikasi organisasi dan motivasi terhadap kinerja freelance di Jagoketik.com Nuniek Dewi Pramanik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.40

Abstract

Purpose: This paper aimed to examine the impact of organizational communication and motivation on the freelancer’s performance of Jagoketik.com. This research needed to be discussed because the increase in employee performance could be influenced by organizational communication and motivation. Research Methodology: The population in this study was all freelancers at Jagoketik.com, with a total of 31 employees. The research design used was quantitative research, using a descriptive approach with an emphasis on theory testing through the measurement of research variables through the distribution of research questionnaires. The sampling technique used was nonprobability sampling through saturated sampling (census). The analysis technique was done through multiple linear regression with SPSS 21.0 software. Limitations: Constraints of respondents asked for data virtually and limited scope of the research were two main limitations of this study. Result: The results of this study show that organizational communication and motivation variables have a significant and positive effect on the performance of freelancer both simultaneously and partially. Contributions: If Jagoketik.com wants to improve the employee’s performance, they can optimize organizational communication and motivation indicators. Keywords: Organizational communication, Motivation, Employee performance, Freelancer, Jagoketik.com
Pengaruh digital engagement dan gamifikasi terhadap work engagement karyawan yang bekerja di Jakarta dan Tangerang Christopher Salim; Aldi Ilham Firdaus; Nopriadi Saputra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.45

Abstract

Purpose: The purpose of this study was to determine the level and the effect of digital engagement and gamification on work engagement of employees who work in Jakarta and Tangerang. Research methodology: This research used descriptive, comparative and associative methods. It used primary data through the questionnaire distribution with 401 respondents of employees who work in Jakarta and Tangerang. This study used multiple regression techniques as the data analysis technique. Results: The results of the study indicate that digital engagement has no influence on work engagement, but gamification influences work engagement. Limitations: This research only assessed digital engagement, gamification and work engagement variables, and only employees who work in Jakarta and Tangerang, and there was limited clear literacy of gamification and digital engagement. Contribution: This study shows the level of work engagement, digital engagement and gamification and how digital engagement and gamification affect work engagement. Employers can use this research as consideration to improve their employees work engagement by implementing the concept of gamification and noticing their employee’s level of digital engagement. Keywords: Digital engagement, Gamification, Work engagement
Pengaruh karakteristik komite audit terhadap fraudulent financial reporting Gading Ruchiatna; Pratana Puspa Midiastuty; Eddy Suranta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.52

Abstract

Purpose : This study aimed to prove whether audit committees were proxied financial expertise and meetings related to fraudulent financial reporting. Research methodology: This type of research was quantitative descriptive with an evaluation model of Beneish M-Score and Altman Z-Score in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Stock Exchange with an observation period of 2010-2018. The technique of taking samples with purposive sampling obtained the number of observations 551. Data processing was done via SPSS through logistic regression. Results : The results of the study showed that the characteristic of the audit committee that influence the fraudulent financial reporting is financial expertise possessed by the members of the audit committee, while the number of audit committee meetings has no effect on the fraudulent financial reporting. Limitation: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting measured through the Beneish M-Score and Altman Z-Score models. The independent variable was financial and or accounting expertise from the members of the audit committee and the Audit Committee Meeting. Contribution: Investors can consider this research in making decisions to be more careful in investing, as well as a reference for further research. The results of this study are expected to provide an overview and understanding of the role of the audit committee in suppressing fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Audit committee characteristics, Leverage
Pengaruh faktor tekanan dan ukuran perusahaan terhadap kecurangan laporan keuangan Siswantoro Siswantoro
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.76

Abstract

Purpose: The purpose’s study was to understand whether the three factors of pressure (financial stability, financial target and external pressure) and company size can influence financial statement fraud. Research methodology: The data analysis method used logistic regression analysis, and the analysis tool is SPSS v21. The population in this study were 40 banking companies listed on the IDX with a research time of 3 years, from 2017-2019. The total sample was 99 samples. Results: One of the three pressure factors, namely financial targets, had a positive and significant effect on fraudulent financial statements, while financial stability and external pressure had no positive and significant effect. Company size is not able to influence financial statement fraud. Limitations: This research used only four independent variables and the pressure factor dimensions of fraud theory to predict that effect on fraudulent financial statements and only examines one object, namely banking companies. The period of the study is relatively short, only three years. Contribution: The results of this study are useful for principals to be more selective in choosing companies to invest in. Keywords: Fraudulent financial statements, Financial stability, Financial target, External pressure, Company size
Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond Andy Dharma Pangestu; Reni Oktavia; Yunia Amelia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.90

Abstract

Purpose: This study aims to prove whether pressure, opportunity, rationalization and capability elements of fraud diamond theory related to financial statements fraud. Research methodology: This associative research uses quantitative data with sources from company website and the Indonesia Stock Exchange (IDX). 55 companies listed in the infrastructure, utility and transportation sectors on the IDX during the 2016-2018 period used as the population in this research, with a total of 153 observations as sample. This research used logistic regression with IBM SPSS Statistics 26 program. Results: This research shows that only financial stability has positive effect on risk of commiting fraud, while the variables of natures of industry, rationalization and capability have no association with the financial statement fraud. Limitations: The measurement of the dependent variable uses Beneish M-Score, a probability model, therefore it is not 100% accurate; it is limited to the sector and period under study; and the low coefficient of determination in this study. Contribution: Providing empirical evidence about factors that support the occurrence of commiting fraud which will help investor and financial service authority. Keywords: Fraud, Fraud Diamond, Financial Statement, Beneish M-Score
Financial performance of PT. Garuda Indonesia Tbk period 2018-2019 Muhammad Ichsan Siregar; H. Abdullah Saggaf; Rifani Akbar Sulbahri; Mohammad Aryo Arifin; Muhammad Hidayat; Firmansyah Arifin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.94

Abstract

Purpose: This study aims to determine the health level of the financial report of the performance of PT. Garuda Indonesia Tbk with the financial ratios of State-Owned Enterprises for the period 2018-2019. Research methodology: Researchers took the statement of financial position of profit and loss as a tool to assess the soundness of the financial performance of PT. Garuda Indonesia Tbk. Results: In accordance with Decree: KEP-100 / KBU / 2002, as a result, In 2018 PT. Garuda Indonesia Tbk was declared unhealthy with a “CCC” assessment in which the total score obtained from the financial aspect was 21 with a standard assessment of 20 ? TS ? = 30 with the category of assessment “CCC”. Meanwhile in 2019, PT. Garuda Indonesia Tbk was declared unhealthy with a “BB” rating in which the total score obtained from the financial aspect is 45 with a standard assessment of 40 ? TS ? = 50 with the category of rating “BB”. Limitations: Limitations of this research are: this study only took 2 years in the period 2018-2019, the sample taken in this study is a statement of financial position and income. Contribution: This study gives a contribution to policy input from the financial performance of PT. Garuda Indonesia Tbk Keywords: Financial, Performance, Ratios, Financial statements

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