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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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Analisis Rating dan Harga Kamar Hotel Bintang Lima di Indonesia Khaira Amalia Fachrudin; Dina Liviana Tarigan; Muhammad Faidhil Iman
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.v3i3.1107

Abstract

Purpose: This study aims to determine and analyze the correlation between hotel ratings and room rates, as well as the differences in hotel ratings room rates among five-star hotels in cities that are popular and visited by many tourists, namely the city of Ubud, Mataram, Surabaya, Medan, Batu and Bantul. Research Methodology: This study uses descriptive research methods with correlational techniques. The test tools used are correlation test and One Way ANOVA test using SPSS software. The sample is 24 hotels. The data used is secondary data obtained directly from the Traveloka application. Results: The results showed that there was a positive and insignificant correlation between ratings and room rates; there is a significant difference among ratings in the cities of Ubud, Mataram, Surabaya, Medan, Batu, and Bantul ; and there is no significant difference among room Rates in Ubud, Mataram, Surabaya, Medan, Batu, and Bantul. Limitation: This study does not use the room rates of all room types, only uses the rates of Deluxe rooms because these types of rooms are owned by all hotels in the population. Contribution: Hotel managers need to improve comfort and service for hotel guests, hotel cleanliness, and food taste because these are factors that determine hotel ratings, and although not significant, these ratings are positively correlated with room rates that customers are willing to pay. Hotel managers with low ratings need to learn from hotels with higher ratings.  In Addition, managers need to take advantage of Electronic Word of Mouth (EWOM) such as reviews and ratings to achieve the success of an effective marketing strategy.
Analisis Pengaruh Earning Per Share, Economic Value Added terhadap Return Saham Selama Pandemik Covid-19 Dwi Fitrianingsih; Kusmiyatun Kusmiyatun; Tia Kartikasari
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.v3i3.1112

Abstract

Purpose: This study was to analyze and explain the effects of earnings per share (EPS) and economic value added (EVA), as well as the price-earnings ratio during the Covid-19 pandemic. Method: Descriptive statistical analysis with a quantitative approach.  The results of   this study show that earnings per share (EPS) and economic value added (EVA) values increased, which were very high during the pandemic but decreased in stock returns. Result: This study  also indicate that earnings per share (EPS) and economic value added (EVA), in part or at the same time, have no and no significant effect on stock of food and beverage companies. Limitation: This study is that it covers EPS, EVA, and equity returns for the two years prior to the pandemic and  during the Covid-19 pandemic. Contribution: Particularly helpful in providing information on earnings per share (EPS) and economic value added (EVA) which are important parts of a company's analysis that investors should consider when making an investment.
Fintech in the time of COVID-19: Conceptual Overview Candy Candy; Robin Robin; Estina Sativa; Sephia Septiana; Hansen Can; Alice Alice
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.v3i3.1115

Abstract

Purpose: This study aims to analyze the relationship between financial technology (Fintech) and COVID-19. The importance of adopting 'digital' in all transaction could boost the Fintech growth during the pandemic. Fintech will help reduce the spread of COVID-19 by digital payment. Research methodology: This study uses a literature review study from 2020 to 2022—research data from international journals. Based on the research results, and opinions of previous researchers that expected to bring additional insights, references, and ideas. Results: COVID-19 influences the use of Fintech, which the positive impact resulting from this transformation in addition to providing convenience for users also brings economic development. Practical policies in Fintech encourage organizations to compete in offering financial services. Limitations: Researchers can conduct research on the development of Fintech in government infrastructure development and the communication networks between agencies in facilitating the community. Contribution: This study states that Fintech will help the economy to improvement and transformation so that it has a positive impact on all users. Thus, the presence of Fintech can positively influence developing countries such as Indonesia.
Penilaian Performa Keuangan PT. Kalbe Farma Tbk. dengan Metode Du Pont System Reni Rianti Prastiti; Hari Sulistiyo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1150

Abstract

Purpose: This study aims to determine how effective PT. Kalbe Farma Tbk manages its financial ratio components. The research focuses on profitability ratios and activity ratios which are part of financial statement analysis using the Du Pont system method on the annual financial statements of PT. Kalbe Farma Tbk. Research methodology: The research was conducted using the databasee of the annual financial statements of PT. Kalbe Farma Tbk in the period 2016 - 2020 with the Du Pont system analysis method. The research method uses quantitative research with descriptive analysis and the data is processed using Microsoft Excel software. Result: The results of this study stated that the financial performance of PT. Kalbe Farma Tbk is still not effective even though the components in its financial statements are always increasing. The company's TATO continues to decline with an average of 1.16 rounds. NPM, ROE, and ROI are still in the process of increasing with an average of 12%, 17%, and 14%, respectively. EM whose condition is not stable with an average of 121%. Limitation: The limitations of this study are that it only uses five-year company financial data, there is no comparison with other companies in the same sector, and only focuses on variables from the Du Pont system analysis method. Contribution:This research is expected to be useful for the purposes of education, further research, and also the wider community.
Pemilihan Karier sebagai Akuntan Publik bagi Mahasiswa Universitas Lampung dengan Pendekatan Theory of Planned Behavior Santi Dwina Dewanti; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni; Komarudin Komarudin
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.v4i2.1176

Abstract

Purpose: This research aims to see how attitudes, subject norms, behavioral perception control and GPA on the interest in a career as a Public Accountant in the perception of accounting students at the University of Lampung Research methodology: This research is a quantitative research. The data were collected using questionnaire survey. In order to achieve the goal study, this study was conducted by examining 347 respondents. The analysis method in this study used the Bootstrapping Test which is analyzed using the smart PLS 2021 program. Results: The result showed that attitudes and perceived behavioral control did not have a positive effect on the career interest of accounting students as public accountants. Limitations: This research was only conducted at 4 variables, namely attitudes, subjective norms, behavioral perception control, and GPA. This can be ignored by several indicators or other variables that have a greater contribution or reason to interest in a career as a Public Accountant. Contributions: This study has contributions to the enrichment of the theoretical approach of planned behavior, especially the involvement of accounting student behavior perception control as public accountants.
Pengaruh Good Corporate Governance terhadap Financial Distress yang di Kontrol oleh Ukuran Perusahaan pada Perusahaan Industri Sektor Manufaktur di Indonesia Mohammad Athian Manan; Sri Hasnawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1197

Abstract

Purpose: This research is to confirm the influence of variables good corporate governance on economic issues.  This study uses indicators to measure corporate governance variables as follows managerial ownership, institutional ownership, size of the board of commissioners, size of the board of directors, size of the audit committee. Besides that, the financial distress variables are measured using the Springgate method, this study uses firm size as a control variable. Research Methodology: This esearch uses quantitative descriptive and multiple linear regression analyzes and descriptive statistics refined by the SPSS 23.  The population of this survey includes 124 manufacturing companies listed on the Indonesian stock exchange between 2016 and 2020. The sample of this study is illustrated by a targeted sample of 42 sample firms. Results :This research has results show that variables related to corporate ownership, managerial ownership, and size of the board of directors have a significant negative impact on financial distress, but that the size of supervisory board, audit committee members and firm size does not affect financial distress. Limitations : The used of the control variable only uses company size, it is hoped that in the next research can add other control variables such as profitability and leverage so that the research results will be diverse and more accurate. Contribution: This research contributes in terms of empirically proving that investors and/or potential investors can use to study the effect of good corporate governance on financial distress which is controlled by firm size.
Pengaruh Perceived Organizational Support, Contigency Reward Behaviour terhadap Work Engagement Fildzah Aleyda; Dita Oki Berliyanti
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.v4i3.1290

Abstract

Purpose: This study aimed to analyze and explore the presence of perceived organizational support and contingent reward behavior in work engagement case studies of employees in PT Pelabuhan Indonesia. Methodology: The sample used in this study was purposive by distributing questionnaires online to 70 employees at PT Pelabuhan, Indonesia. The data analysis method was a simple regression method using SPSS version 25. Results: The results showed that perceived organizational support and contingent reward behavior had a positive and significant effect on work engagement in a case study of employees in PT Pelabuhan Indonesia. Limitations: This study involved only 70 employees at PT Pelabuhan Indonesia as respondents. In this study, only contingency reward behavior and perceived organizational support were used as independent variables. Work engagement is the dependent variable. Contribution: The findings of this study are useful in providing and becoming a source of information about the influence of perceived organizational support and contingent reward behavior, and can be applied by PT Pelabuhan Indonesia so that they can pay more attention to employees by implementing contingent reward behavior and perceived organizational support so that workers will feel valued in working at PT. Pelabuhan Indonesia feels that the workforce is prioritized, gets motivated, and can be rewarded according to performance to achieve company goals. This will have an impact on increasing work engagement in PT Pelabuhan, Indonesia.
Magic Formula: Sebuah Tinjauan dalam Prediksi Perusahaan-Perusahaan Unggulan di Indonesia Ni Luh Putu Uttari Premananda; Md. Yudyantara Risadi
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.v4i2.1293

Abstract

Purpose: This study aimed at investigating the performance of a value investing strategy called the “Magic Formula”, introduced by Joel Greenblatt (2006), applied to the Indonesian Stock Exchange. Magic Formula is a simple stock selection strategy by ranking stocks based on calculating Return on Capital and Earnings Yield. Methodology: First, this study examined stocks listed on the Indonesia Stock Exchange represented by the Kompas 100 index measuring the price performance of 100 stocks that have good liquidity and large market capitalization. This step was followed by eliminating finance stocks because they have different debt postures which will affect the calculation in the next stage. The next step was to choose the top thirty stocks from the combined rank to become a portfolio. Portfolio rebalancing is conducted annually. Sharpe, Treynor, and Jensen’s Alpha analysis were used to measure returns adjusted for risk. Results: This study showed that using return on capital and earnings yields can produce higher average returns than the market index from April 2015 to April 2019. The Magic Formula portfolio yields an average return of 12.76% and the market produces average returns of 6.89% during the period under test. Limitations: The obtained data were derived from 5 years-data of the Indonesia Stock Market. in order to neglect the Efficient Market Hypothesis, the collection of wider data was required. besides, the result of this study is unusable to test the Efficient Market Hypothesis at weak or strong level. Contribution: This study contributes empirical evidence that the Magic Formula is a solid investment model especially considering its simplicity. Magic Formula can be used as an early stage in the process of selecting a company to invest in.
Pengaruh Kecerdasan Emosional dan Kemampuan Adaptasi terhadap Employee Engagement Dhiya Ahadia Shafa; Arga Sutrisna; Barin Barlian
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1295

Abstract

Purpose: This study aims to determine the emotional intelligence, adaptability, and employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya, to examine the effect of emotional intelligence, and adaptability simultaneously and partially on employee engagement of non-manager employees at the Hotel Ramayana Tasikmalaya. Methodology/approach: The research method used in this research is descriptive quantitative method with a census approach. Data collection techniques based on data sources in this study the author uses a questionnaire method. The analytical technique used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation and determination coefficient analysis, F test, and t test. Results/findings: Emotional intelligence and adaptability simultaneously have a significant effect on employee engagement Hotel Ramayana Tasikmalaya; adaptability partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya; emotional intelligence partially has a significant effect on employee engagement at Hotel Ramayana Tasikmalaya. Limitations: This study only assessed the variables of emotional intelligence, adaptability and employee involvement, and only non-manager workers who worked at the Ramayana Tasikmalaya Hotel, as well as the clear limited literacy on emotional intelligence and adaptability. Contribution: This study provides suggestions for Hotel Ramayana Tasikmalaya to provide rewards for outstanding employees, strengthen the kinship of fellow employees, provide training, and need to improve things that can affect the level of employee engagement.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay Grace Sabrina Christiane; Amir Indrabudiman; Wuri Septi Handayani
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.v3i3.1297

Abstract

Purpose: This research aims to test and analyze empirically the influence of leverage, profitability, company size, complexity of company operations, and the reputation of auditors against audit delays. Methodology/approach: A manufacturing firm in the food and beverage subsector that is listed on the Indonesia Stock Exchange for the years 2016 to 2020 constitutes the study's population. 18 companies were chosen as samples using the purposive sampling technique. The data are examined using many linear regressions. Results/findings: The results showed that (1) the profitability and reputation of the auditor have a negative and significant effect on audit delay, (2) leverage, firm size, and the complexity of the company's operations have no effect on audit delay Limitations: The limitation of this study lies in the sample selection technique used, namely purposive sampling where the sample selection criteria have been determined previously. Thus, the sample of this study does not guarantee representation of the study population. Contribution: This study contributes empirical evidence that can be used by auditors to study the factors that can affect audit delay.

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