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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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Audit rotation and audit fee determination policy on audit quality with lowballing audit practice as the intervening variable Anisa Listya; Muhammad Ichsan Siregar
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.183

Abstract

Purpose: This study aimed to analyze the effect of audit rotation and audit fee policy toward audit quality with lowballing audit practice as the intervening variable. Research methodology: The research method used was path analysis with a sample of twenty manufacturing companies in Indonesia Stock Exchange during 2015-2019. Results: The research results prove that the audit rotation and audit fee policy significantly affect the audit quality through the lowballing audit. Limitations: The research sample used manufacturing companies listed on the IDX, so the generalization of this study's results for non-manufacturing and non-listed companies must be made carefully. Contribution: This research can provide benefits for Audit Firms, regulators (PPPK), and professional associations (IAPI) as an evaluation of the implementation of audit rotation policies, implementation of regulations for determining audit fees following IAPI's Regulation No. 2 of 2016 concerning Determination of Financial Report Audit Service Fees, as well as evaluation of the implementation of the audit quality indicator guidelines formulated by IAPI. Keywords: Audit rotation, Policy of determining audit fee, Lowballing audit, Negative abnormal audit fee, Audit quality
Deteksi fraudulent financial reporting: suatu pendekatan menggunakan accrual based investment ratio dan cash based investment ratio Devanus Abelingga; Pratana Puspa Midiastuty; Eddy Suranta; Rini Indriani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.203

Abstract

Purpose: This study aimed to provide empirical evidence of the influence of Accrual Based Investment Ratio and Cash-Based Investment Ratios in detecting fraudulent financial reporting Research methodology: Fraudulent financial reporting in this study used a combined model of the cheating model (Beneish M-Score) with a bankruptcy model (Altman Z-Score). This study's sample was a non-financial company listed on the Stock Exchange during the observation period from 2010-2018. Sampling techniques with purposive sampling and obtained a total of 790 observations. Data processing was done via SPSS program version 16.0 using logistic regression. Results: This study proves that Earnings per Share, Dividend per Share ratio, Total Share Profitability Ratio, Dividend Profitability, Asset Efficiency Ratio influence in detecting fraudulent financial reporting while Price / Earning ratio, Dividend Ratio, Operating Cash Flow Ratio, Current Liability Coverage Ratio, Long Term Debt Coverage Ratio, Interest Coverage Ratio, Cash Generating Power Ratio, External Financing Index Ratio do not affect detecting fraudulent financial reporting Limitations: There are still inaccuracies in predicting Fraudulent Financial Reporting so that for future research, other combined models can be used in predicting Fraudulent Financial Reporting, including adding liquidity ratios, asset management ratios, debt management ratios, profitability ratios, and sufficiency ratios Contribution: This study provides implications for the signal theory that explains the usefulness of financial statements in decision making and predictions, including using financial ratios in predicting Fraudulent Financial Reporting Keywords: Fraudulent financial reporting, Accrual based investment ratio, Cash-based investment ratio, Beneish M-Score, Altman Z-score
Pengaruh Total Quality Management, teknologi dan budaya organisasi terhadap kinerja manajerial Apip Alansori; Erna Listyaningsih; Yuliansyah Yuliansyah; Iing Lukman; Eka Sariningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.204

Abstract

Purpose: To find out how much influence the managerial performance has in managing MSMEs and how capable it is in implementing Total Quality Management, technology and organizational culture in increasing MSMEs income. Research methodology: This research is a qualitative research with a case study approach. The data survey method used was research using probability sampling, Partial Least Square (PLS), Average Variance Extracted (AVE, Coefficient of Determination and Path Coefficient Test and Banana Chips MSME on Street Pagar Alam Bandar Lampung. Results: Total Quality Management, technology, and organizational culture simultaneously have a significant influence on managerial performance. Limitations: Time and number of research samples. Contribution: In the MSMEs environment, the natural fence road in Bandar Lampung and local government related to MSMEs Keywords: Total Quality Management, Technology, Organizational culture, Managerial performance, MSMEs
Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba Dian Maulita; Dien Sefty Framita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.205

Abstract

Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence
Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati Rifqiyati; Masripah Masripah; Munasiron Miftah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.214

Abstract

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.
Pengaruh Cluster Emiten terhadap Return Saham JSX Berbasis Parameter Rasio Analisa Fundamental Berlian Karlina; Ario Menak Sanoyo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 4 (2021): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i4.294

Abstract

Purpose: This research aimed to find the effect of cluster techniques in determining stock selection to maximize return and minimize risk in the stock market. Research Methodology: The methodology consists of two of several algorithmic approaches of the clustering method to find hidden patterns in a group of datasets, i.e., Partitioning clusters (k-means) defined by the dataset object and its central area, and hierarchical clusters that group data through varying scales to be implemented into cluster trees or dendrogram. Dataset summary analysis of the fundamental ratio of stocks in the study was obtained from IDX stock data. Results: This study's classification has been obtained that consists of three zones: green, blue and red zone. The significance obtained provides an alternative form of stock categorization, creating an investment decision support system based on Cluster Analysis, the search for correlations and patterns between ratios of the Financial Statements as complementary tools of Investment Risk Management. Limitations: This research uses only two clustering algorithm methods to analyze the effect of clustering in maximizing return and minimizing risk and only used variables of financial reports for the company listed on the Indonesia Stock Exchange. Contribution: The risk management portfolio is a crucial part of being analyzed for investors and management to improve financial performance. As a complement to decision support, the risk management systems have to be analyzed based on cluster analysis and subsequent data mining to know the potential stock valuation in the market.
Analisis Fundamental Cryptocurrency terhadap Fluktuasi Harga: Studi Kasus Tahun 2019-2020 Septiana Sihombing; Muhammad Rizky Nasution; Isfenti Sadalia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.373

Abstract

Purpose: This study aimed to analyze cryptocurrency fundamentals against price fluctuations (case study 2019-2020). Research Methodology: The data in the research paper were accessed on the coinmarketcap.com website. The sample of this research is Bitcoin, Ethereum, Litecoin, and Bitcoin Cash. Results: The results show that: 1) Bitcoin Market Cap, Ethereum Market Cap, Litecoin Market Cap, Bitcoin Cash Market Cap have a positive and significant effect on price fluctuations. 2) Bitcoin Volume and Bitcoin Cash Volume have a positive and insignificant effect on price fluctuations. 3) Ethereum volume has a positive and significant effect on price fluctuations. 4) Litecoin volume has a negative and significant effect on price fluctuations. Limitations: Further researchers are expected to add variables such as (global macroeconomics, cryptocurrency Blockchain technology changes, psychological factors), different variables (quantitative and qualitative) and combine models to predict cryptocurrency price fluctuations by analyzing them fundamentally and technically. Contribution: This research implies that cryptocurrencies with highly speculative prices have the same fundamental value as the stock price.
Kesiapan Kerja Generasi Milenial di DKI Jakarta Raya: Pengaruh Kecerdasan Emosional dan Keterampilan Digital Jihan Sabilah; Silvania Nurfandi Riyanti; Nopriadi Saputra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.379

Abstract

Purpose: This study aimed to determine the level and effect of emotional intelligence and digital skills on the work readiness of the millennial generation in DKI Jakarta. Research Methodology: This study was based on quantitative approaches using the computation of regression. It used primary data through the questionnaire distribution with 401 respondents of the millennial generation in DKI Jakarta. Results: The results of the study indicate that emotional intelligence and digital skills influence work readiness. Limitations: This research only assessed emotional intelligence, digital skills, and work readiness variables, and only the millennial generation in DKI Jakarta. Contribution: This study shows the level of emotional intelligence, digital skills, and work readiness and how emotional intelligence and digital skills affect work readiness. The millennial generation can use this research to improve their work readiness by implementing emotional intelligence and digital skills.
Pengaruh Social Media Marketing terhadap Minat Berkunjung Wisatawan di Kota Bandung Melalui Nilai yang Dipersepsikan Alvin Satria Nugraha; Tania Adialita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.381

Abstract

Purpose: This research aimed to analyze the effect of social media marketing (SMM) on visit intention towards tourist attractions in Bandung, mediated by their perceived value. Research methodology: The research approach used a quantitative method using a questionnaire that involved 90 followers of Instagram account related to Bandung tourist destinations posts. Results: Using SPSS Ver.22, the findings claimed that the SMM has a positive effect on perceived value simultaneously. However, only one dimension of SMM, which is communication, has a partial effect on visit intention. Furthermore, the followers’ perceived value successfully mediates SMM on the visit intention. Limitations: This research is limited merely to utilizing one social media platform (Instagram account) related to Bandung's tourist attraction. Hence, further research covering the utilization of other social media platforms related to tourist attraction in various locations in Indonesia is needed to obtain comprehensive findings. Contribution: This research contributes to the advancement of marketing management to help stakeholders in the tourism industry determine SMM strategy using the Instagram account that can be utilized as a platform to shape positive perceived value and drive tourist visit intention.
Holistic Work Engagement pada Tenaga Kesehatan di Kota Jakarta Barat: Pengaruh Digital Quotient, Authentic Leadership, dan Perceived Organizational Support selama Covid-19 Adellia Anggun Trisnawati; Kerin Sianto; Lady Aldli Seansyah; Nopriadi Saputra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 4 (2021): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i4.425

Abstract

Purpose: This study aimed to determine the impact of digital quotient, authentic leadership, and perceived organizational support on work engagement of employees who work in the health industry during this COVID-19 in West Jakarta. Research methodology: The methods in this research were quantitative and survey. We obtained primary data through the questionnaire distribution with 391 respondents of health care workers who work in West Jakarta. This study used multiple regression techniques as the data analysis technique. Results: The study results indicate that digital quotient, authentic leadership, and perceived organizational support influence work engagement. Limitations: Only digital quotient, authentic leadership, perceived organizational support, work engagement variables, and health care workers in West Jakarta were assessed in this research. Contribution: This study shows the level of work engagement, digital quotient, authentic leadership, perceived organizational support and how digital quotient, authentic leadership, and perceived organizational support affect work engagement. Employers or organizations can use this research to improve their employees' work engagement by noticing their employee's level of digital quotient and implementing authentic leadership and perceived organizational support.

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