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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 245 Documents
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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.
Analisis Bank Specific Factor terhadap Penyaluran Kredit Perbankan Konvensional Aulya Sukma; Marlina Marlina; Agus Kusmana
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.v2i4.463

Abstract

Purpose: This research aimed to discover the influence between capital, credit risk, liquidity, and efficiency towards credit lending. Research methodology: This research includes quantitative research. The objects in this research were commercial banks listed on the Indonesia Stock Exchange (IDX), with 36 commercial banks chosen as the samples within the 2017 – 2019 period. Research hypotheses were tested with a significance level of 5% by using a panel data regression model and assisted by E-Views 11 program. Results: The result obtained within this research are (1) there is an influence between capital and credit lending, (2) credit risk does not influence credit lending, (3) liquidity has influence credit lending, and (4) efficiency does not have any influence with credit lending. Limitations: The limitations of this research were the least amount of former research both nationally and internationally containing a detailed explanation about a similar topic. Contribution: The result obtained can be used for the next researcher's references, also used as a bank’s consideration on operating their main operational activity, which is credit lending, and for investor's consideration while intended to invest in the banking sector.
Pengaruh Manfaat, Kemudahan, dan Pendapatan terhadap Minat Menggunakan Paylater: Studi Kasus Masyarakat di DKI Jakarta Hasanah Jaya Asja; Santi Susanti; Achmad Fauzi
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.v2i4.495

Abstract

Purpose: This study examined the influence of perceived usefulness, ease of use, and income on interest in using paylater services. Research Methodology: The population in this study was the people of DKI Jakarta who know the Shopee Paylater service. The research sample was obtained using a purposive sampling method, with an affordable population calculation obtained 400 samples. The research method used was a quantitative method with multiple regression models. Data were primary data obtained from distributing questionnaires. Results: The results of the study partially show that perceived usefulness has a positive and significant influence on the interest of using paylater services; perceived ease of use has no positive and significant influence on interest of using paylater services; and income has a positive and significant influence on interest of using paylater services. Limitations: It is necessary to investigate other variables that can affect interest in using paylater services. Contribution: E-commerce companies should develop factors that influence consumer interest in using paylater and increase consumer knowledge before using paylater services. Keywords: Perceived Usefulness, Perceived Ease of Use, Income, Intention of Using Paylater
Pengaruh Premi, Hasil Investasi dan Risk Based Capital terhadap Laba Perusahaan Asuransi Syariah Indonesia 2019 Nur Indah Aulia Hidayat; Santi Susanti; Sri Zulaihati
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.v2i4.552

Abstract

Purpose: This study aims to identify whether there is an effect between premiums, investment returns, and risk-based capital on profits in sharia insurance entities in Indonesia in 2019. Research Methodology: The research method applied was quantitative. The affordable population in this study was 45 sharia insurance entities registered with OJK 2019. The sample used was 40 entities by applying the simple random sampling technique. The data analysis technique applied is a multiple linear regression test assisted by IBM SPSS Statistics 26. Results: By using the multiple linear regression analysis methods, the results of this study are that the premium has a positive and significant effect on profits, while investment returns and risk-based capital have Indonesia significant effect on profits. These results can contribute to sharia insurance companies developing the company’s premiums in increasing their profits. Limitations: The research objects used the 2019 period only. Therefore, it is appropriate for the next researcher to continue research with a larger range of research subjects and add other variables. Contribution: The results of this study can be useful for all insurance companies to create strategies in obtaining profits from several factors that have been studied.
Pengaruh Independensi dan Keahlian Komite Audit Terhadap Manajemen Laba Riil dengan Kualitas Audit Sebagai Variabel Moderasi Ditta Dwi Astuti; Lidya Primta Surbakti; Aniek Wijayanti
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.v2i4.564

Abstract

Purpose: This study aimed to analyze the influence of the audit committee's independence and expertise on real earnings management by using audit quality as the moderating variable and firm size, leverage, and profitability as control variables. Research Methodology: Real earnings management was processed by Roychowdhury’s model and it used the abnormal value of operating cash flow, discretionary expenses, and production costs. This study used secondary data from annual reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2017-2019 and the total was 516 companies. This study used panel data regression and was processed by Stata. Results: This study proves that audit committee independence and leverage have a significant negative effect on real earnings management through discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management. Limitation: The study used audit quality as moderating variable. However, the results cannot prove that audit quality is able to affect real earnings management. Contribution: The results obtained can be used for investors' and creditors' consideration when making investment or loans decisions and can be references for further research.
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi Afifah Sentani Rahma Nia Luhri; Ayunita Ajengtiyas S Mashuri; Husnah Nur Laela Ermaya
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.v3i1.481

Abstract

Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements. Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud. 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 Ukuran Perusahaan, Net Profit Margin, dan Total Asset Turn Over terhadap Pertumbuhan Laba Arfandi Razak; Yoyoh Guritno; Andi Manggala Putra
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.v3i1.566

Abstract

Purpose: The purpose of this study is to determine the effect of company size, net profit margin, and total asset turnover on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. Research Methodology: This type of research is a quantitative research that uses secondary data in the form of annual reports. This observation used a sample of 105 companies in the manufacturing sector. The technique for analyzing the data in this study used multiple linear regression, classical assumption test, and partial hypothesis test (t-test) with data processing using the help of the STATA v.16 application. Result: Based on the results of data analysis, it can be concluded that firm size has no effect on profit growth, and total asset turn over has a positive effect on profit growth, total asset turn over has no effect on profit growth. Limitation: The limitations of this study are some companies are late in reporting their financial statements, the study only focuses on the manufacturing sector, and the limitations of the variables used. Contribution: This research is expected to contribute for investors and companies to find out the factors that influence profit growth.

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