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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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Pengaruh Kredit Bermasalah, Perputaran Kas, Efisiensi Operasional, Dana Pihak Ketiga, dan Likuiditas terhadap Profitabilitas pada Perusahaan Perbankan Danny Lintang; Kenny Ardillah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.711

Abstract

Purpose: This study aims to determine the effect of non-performing loans, cash turnover, operational efficiency, third party funds, and liquidity on profitability (ROA and ROE). Research Methodology: The method used is panel data regression with a Random Effects model approach. Results: Non-performing loans have no effect on ROA and ROE. Cash turnover has no effect on ROA. Operational efficiency affects ROA and ROE. Third party funds affect ROA but have no effect on ROE. Liquidity affects ROA but has no effect on ROE. Limitations: This study uses data from banking companies with selection based on certain criteria and does not reflect the entire financial industry in general. Contribution: Bank’s management can maintain non-performing loans, cash flow, operational efficiency, third party funds, liquidity, and profitability carefully and in accordance with the latest regulations issued by Bank Indonesia, the Ministry of Finance, and the Financial Services Authority.
Control Self Assessment (CSA) In Improving Company Performance Vicky Harahap; Novita Novita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.731

Abstract

Purpose: This study aims to determine the effect of the internal control system using control self assessment in improving the company’s financial and non-financial performance. Method: This study uses descriptive analysis and verification analysis with partial least square, the sampling technique used in this study is a saturated samping technique where all members of the population are used as samples, which are 45 employees at the D’Specialist consultant company. Result: Control self assessment can improve company performance which is represented by financial customer, intercal process, growth and learning perspectives by implementing environmental control, risk identification, activity control, supervision, and information and communication. Limitation: The limitation in this study is in the use of research tools which are only in the form of questionnaires and online interviews because the research period was carried out during the COVID-19 pandemic large scale social restriction so that many employees worked from home. Contribution: Implementation of CSA, D'Specialist Consultant can make efforts to improve the internal control system that is able to minimize business risks and improve the company's operational and financial performance. By evaluating the internal control system regularly and thoroughly.Keywords: Control Self Assessment (CSA), Kinerja Perusahaan, Balanced Scorecard (BSC), Pengendalian internal, Risiko.
Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Audri Widiastika; Junaidi Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.747

Abstract

Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance. Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total sample were 286. The Sampling techniques used purposive sampling, with multiple linear regression test. Results: The results of the analysis showed that the variables of financial stability, external pressure ? and financial targets statistically had a significant effect on fraudulent financial statement. However, other variable do not significantly affect fraudulent financial statement. Limitations: The study used the assumption that potential entity fraud was only detected with seven indicators. In addition, sampling is done by purposive sampling, so this next study needs to be done random sampling in order to reflect the entire population. Contribution: The results of this study are expected to test and develop the pentagon's fraud concept. In addition, users of financial statements are expected to be able to detect potential fraud of the entity's financial reporting.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen Achmad Ridhwan; Agustina Ratna Dwiati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.797

Abstract

Purpose: This study examines the factors that can affect dividend policy. The factors discussed are profitability, leverage and company size. Therefore, the purpose was to determine whether profitability, leverage and firm size can have an influence on the occurrence of dividend policy. Research Methodology: This research was conducted quantitatively. The population used is the companies engaged in manufacturing and also listed on the Indonesia Stock Exchange for 2016-2018 period. Purposive sampling method was used for determining a sample data. The total data is 149 data. The data testing method uses multiple regression analysis. Results: This research have a result that conclude that profitability have an effect toward dividend policy but leverage and firm size cannot affect dividend policy. Limitations: Generalization of result cannot be used for this research other than manufacturing companies and there are 91% other factors that can affect dividend policy. Contribution: This research contributes in terms of empirical evidence that can be used by investors and/or potential investors to learn about factors that can affect company policy regarding dividens.
Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021 Enggar Ayu Romadloni; Dyah Pravitasari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.890

Abstract

Purpose: This study aims to describe how the effect of implementing Green Accounting (Accounting. Environment) on the level of Profitability (ROA) at the Monasqu Bakery Company in Ngunut District, Tulungagung Regency within a period of seven years (2015-2021). Research Methodology: In this study, the method used is Multiple Linear Regression Analysis, using the research object of the company's financial statements and environmental cost reports in 2015-2021. The study used a data sample of 30 samples. Result: With the result that the application of Environmental Cost Accounting has a significant effect on the profitability (ROA) of the Monasqu Bread Factory. Limitation: Data collection as a research sample focused on the nominal level of net profit on sales and environmental costs incurred by the Monasqu factory during 2015-2021. Which sample is a basic sample that almost every manufacturing company has, both simple and complex. Contribution: so that it is hoped that this research can be used as a reference in further research in other manufacturing companies, especially in the Ngunut District, and generally in Tulungagung Regency.
Analisis Faktor-Faktor Usaha Berkelanjutan bagi UMKM di Kabupaten Bengkulu Tengah Iwin arnova
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.966

Abstract

Purpose: of this study was to analyze the business capital, technology, quality, and education of Micro, Small and Medium Enterprises of Karya Rattan Bengkulu. Methods: The sampling technique used a saturated sample of 30 people. The type of data used is primary data in the form of questionnaires and interviews. This research was conducted at the Micro, Small and Medium Karya Rattan, Central Bengkulu. Results: The study found that the source of capital from Karya Rattan came from their own capital which was established in 2017 amounting to Rp. 7500.000,-. The capital that continues to grow from the sales makes Karya Rattan grow. The resulting products are of high quality and have a long service life, are highly varied and innovative. Through good quality, Rattan works have been able to last for 5 years until now. Limitation: This research is that it only examines 1 Micro, Small and Medium in Central Bengkulu. Its contribution Rattan work has provided economic progress for the Micro, Small and Medium sector, which in addition to increasing its income also has an impact on increasing business in Central Bengkulu. Contribution: Research can increase knowledge about Micro, Small and Medium especially in the furniture sector.
Kajian UMKM Naik Kelas di Kabupaten Sleman Tahun 2020 Rudy Suryanto; Junaidi Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.1039

Abstract

Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts must be made so that MSMEs are promoted. Research methodology: Qualitative approach with interviews and focus group discussions. Results: Based on the studies conducted, it is shown that the journey of MSMEs to advance to class is not an easy thing. At the pilot stage, SMEs must pass through what is called the "valley of death". The next stage of development is a period of growing; and advancement, where each stage of each MSME is different. For MSMEs to move up a class, a strategy is needed with a focus on efforts to increase sales turnover. Limitations: Although the instrument has been designed to be generally accepted, due to time constraints and data availability, it is possible that there may still be sectoral bias, especially for sectors outside trade, services, and manufacturing. Contribution: This study is expected to help contribute to the stages of development of MSMEs in Sleman Regency, so that it can help the Sleman Regency government to formulate policies related to MSMEs advancing to class.
BPK RI Audit Quality in Ethical Perspective Tazkiyah Mutiara Rahma; Tiara Setra Linuhung; Novika Rahmadisa; Lies Azizah; Alfianda Kurniawan; Chelvin Nata Wijaya; Raden Rizka Aulya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.1043

Abstract

Purpose: The purpose of this study is to see the influence of an ethical perspective of an audit quality. Research Methodology: This study uses a descriptive analysis method by collecting the results of previous studies that are relevant to the factors that affect audit quality in an ethical perspective. The data collection begins by looking for literature on previous research related to the Effect of Ethics on BPK RI's Audit Quality with the keywords Factors Affecting Audit Quality and Professional Ethics. The literature search process uses Google Schoolar and Publish or Perish. Result: The findings obtained from the articles obtained indicate that there is a relationship between ethical perspective and audit quality. Limitations: This study has limitations in terms of the scope of research that only focuses on individual ethics. The scope of ethics is very broad and is not only influenced by things that come from the individual, but can also be influenced by environmental factors and other things. Contribution: This study can provide benefits regarding how important individual ethical factors are to produce audit quality.
Analisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility Raudhah Almas Barlinti; Muhammad Abdul Aris
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 3 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i3.1050

Abstract

Purpose: This observation aims to analyze financial performance, company size, leverage, and sales volume on Corporate Social Responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Research methodology: This observation is a quantitative research which uses secondary data in the form of annual reports. This observation uses 207 samples of manufacturing companies during 2018-2020. This study uses multiple linear regression analysis techniques, classical assumption test, and partial hypothesis testing using SPSS v.26 application program. Results: The result of this observation is that financial performance and company size are factors that affect Corporate Social Responsibility (CSR), while leverage and sales volume are not factors that affect Corporate Social Responsibility (CSR). Limitations: The limitations of this study are only focused on the manufacturing sector, companies that disclose financial statements in rupiah, and period limitations. Contribution: These observations can be used to determine the factors that influence Corporate Social Responsibility (CSR) and are expected to provide information for investors.
Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan Nanik Septiana; Muhammad Abdul Aris
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1051

Abstract

Purpose: aims to analyze the elements the financial performance of banking on the Indonesia Stock Exchange for the 2017-2020 period. Methodology: This type of research is quantitative research using secondary data in the form of annual reports. This study used a sample of 138 banks for four years. The analysis used is multiple linear regression, classical assumption test, t test and F test using SPSS 25 program. Results: The results of this study indicate that the proportion of independent commissioners, audit committees, and blockholder ownership does not affect the financial performance of banks, while the size of the board of directors affects the financial performance of banks. Limitations: The obstacle of this research is that it focuses on the financial sector, companies disclose financial statements in rupiah and time constraints. Contribution: This research is expected to be able to share an explanation for shareholders and companies to determine the variables that affect financial performance.

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