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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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Faktor Determinan Kinerja Keuangan pada Return Saham (Studi Kasus pada Perusahaan Perbankan di Indonesia) Sagung Oka Pradnyawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.1312

Abstract

Purpose: The purpose of this research is to test and analyze the determinant factors that can affect stock returns. Research methodology: Multiple linear regression analysis was used as a data analysis technique and probability method with purposive sampling was used to determine the research sample. Results: The conclusion of this research is that the operational ratio has a negative effect on stock returns, while the debt to equity ratio and net profit margin do not show a significant effect, while the investment opportunity set and economic value added have a positive effect on banking companies in Indonesia. Limitations: The research is only limited to the financial performance ratios used and the results given are focused on banking companies in Indonesia only. Contribution: This research can be used as a literature reference for further research, especially research on stock returns.
Intensi Whistleblowing Auditor: Peran Perlindungan Hukum sebagai Variabel Moderasi anggi chandraini; Rindu Rika Gamayumi; Erna Listyaningsih
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.v4i3.1389

Abstract

Purpose: The purpose of this research is to examine the factors that influence the auditor's intention to report fraud. Research methodology: Researchers collected primary data through questionnaires using google form media which were filled in by 74 KAP auditors in Palembang and Bandar Lampung. The data was tested using the Partial Least Square (PLS) version 3.0 application. Results: The results of the study show that the influence of organizational commitment, professional commitment, moral intensity, personal cost, locus of control, and rewards all positively affect whistleblowing intention. However, there is no evidence that the seriousness of the fraud has any effect. The legal protection variable has not been proven capable of moderating or strengthening the relationship between organizational commitment, seriousness of fraud, and professional commitment to whistleblowing intentions. Legal protection has been proven to strengthen the relationship between moral intensity, personal cost, locus of control, and reward on whistleblowing intention. Limitations: Researcher Tunable to approach respondents directly and the number of samples was relatively small because the auditors at the public accounting firm under study were quite busy. Contribution: This research contributes to the Public Accounting Firm, the KAP must provide legal protection for auditors who dare to do whistleblowing in order to get a good image of the public accounting profession in the eyes of the wider community.
Tanggung Jawab Sosial Perusahaan dan Akses Pendanaan Wendy Tandiawan
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.v3i4.1392

Abstract

Purpose: Purpose of this research is to find out the effect of Corporate Social Responsibility (CSR) on cost of equity and capital constraint, as well as the effect of the cost of equity itself to capital constraint. Moreover, this research attempts to see the relationship effect of the exogenous variable towards the endogenous variable, and to test the position of cost of equity variable as an intervener. Methodology/approach: Type of this research is descriptive and verification, where the focus is to find the effect and amount of the effect itself between the exogenous and endogenous variable. In case of the cost of equity as an intervening variable, multiple linear regression with Two Stage Least Squareis used. The sampling method for this research is a purposive sampling. To see the effect between the variables, t-test and F-test are used. Subjects of this research are the listed manufacturing companies in Indonesia Stock Exchange, and the objects are Corporate Social Responsibility as the exogenous variable that consist of stakeholder engagement and CSR Disclosure as proxy, and cost of equity as the endogenous variable, as well as the capital constraint. Results/findings: The research result proves that the first structural model to see the effect of CSR on cost of equity partially or simultaneously is not significant. As the opposite, the second model to test the effect of CSR on capital constraint has significant relationship partially and simultaneously. Nevertheless, cost of equity is not proven to be an intervening variable for CSR and capital constraint.
Analisis Kebijakan Hutang pada Subsektor Kontruksi dan Bangunan di Indonesia Nurkomala Nurkomala; Yuliansyah Yuliansyah; yunia amelia
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.v3i4.1398

Abstract

Purpose: This article aims to find out how the independent variable affects the dependent variable. Asset growth, liquidity, and profitability are independent variables; debt policy is the dependent variable. Method: The types and sources of data in this study are quantitative research, with data sources through the Indonesian Stock Exchange web. The data used in this study is the ratio of asset growth, liquidity, and profitability, with the determination of the sample using the porposive sampling method and produces 51 samples of construction and building sub-sector companies. The reason for using the construction and building sub-sector is because the company is overshadowed by a higher debt burden since 2018 plus the Covid-19 pandemic. The analysis used in this study is multiple linear regression analysis using the software SPSS 26. Results: The result showed that indicate the asset growth and Profitability, liquidity, and variability all have a substantial negative impact for the policy of debt. Liquidity also has a significant positive impact on debt policy. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies.
Business Perfomance Evaluation of a Recreation Company in Indonesia Using Balanced Scorecard Wendy Tandiawan
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.v3i4.1453

Abstract

Purpose: The purpose of this research is to conduct a business performance evaluation of Taman Impian Jaya Ancol (TIJA), a company with a unique type of business, which is recreation. TIJA, which used to be very crowded and became the pride of Jakarta, currently looks not crowded anymore. This research also aims to see TIJA’s current business condition, whether it is still good, and find out if there are things that can be improved. Methodology: This research is a case study research with qualitative and quantitative data. There are two (2) stages in this research, which are the objectives determination stage which is sought by conducting a SWOT Balanced Scorecard (BSC) analysis, and the analysis stage which is carried out with Balanced Scorecard. Results: The results show that TIJA's business is in the above average category, which means it is still good. Seeing this, there is still room for TIJA to improve in order to achieve a higher score. This research shows that innovation is the most important objective that must be further improved and developed.
Analisis Peningkatan Kinerja Karyawan melalui Motivasi Kerja Internal dan Motivasi Eksternal Karyawan Hairudin Hairudin; Eka Travilta Oktaria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1466

Abstract

Purpose: This study aims to analyze internal work motivation and external work motivation on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch. Method: The research method used in this study is a quantitative method with a census approach. Data collection techniques based on data sources in this study uses a questionnaire method. The analysis technique used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation analysis and coefficient of determination, F test, and t test. Result: Work motivation both internally and externally simultaneously has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch; Partial internal work motivation has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch; External work motivation partially has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch. Limitation: This study only assesses the variables of internal and external motivation and the performance of employees working at PT. Fontera Brand Indonesia Bandar Lampung Branch, as well as clear literacy limitations on employee motivation. Contribution: This research provides suggestions for PT. Fontera Brand Indonesia Bandar Lampung Branch to provide performance motivation both internally and externally for employees who can provide output in terms of improving employee performance so that it is more leverage. Novelty: The novelty in this study lies in the conditions carried out by researchers during the transition from pandemic to endemic, so that they pay attention to differences in research results with previous studies that have been conducted.
Impact of Cyber-Security on Fraud Prevention in Nigerian Commercial Banks Chika Odukwu Victory; Eke Promise; Chukwumati N Mike
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1527

Abstract

Purpose: The purpose of this research was to investigate the impact of cyber-security on fraud prevention in Nigerian commercial banks. Method: The researcher collected primary data through the interview (WhatsApp video call) conducted with the senior employees of the respective commercial banks who know the subject matter. Result: The outcomes of the research demonstrated that cloud security statistically increases fraud prevention in Nigeria; also, that application security statistically increases fraud prevention in Nigeria. Contributions: it was suggested that Nigerian financial industry should be able to effectively detect fraudulent transactions and prevent them from causing financial or reputational damage to the customers or other financial institutions (FI), also, there should be a special awareness program to educate the public on how to always use strong passwords for their devices to prevent hacking, loss of money, or other resources. Novelties: The variables adopted in this study as well as the sample size, results, and recommendations have not been used by eminent scholars in this manner. Limitations: the results of this study would be limited to commercial banks in Nigeria, and therefore may not apply to other sectors of the economy. Similar studies were suggested to be carried out, covering other sectors of the economy to validate these results.
Transformasi Dewan Direksi Perusahaan BUMN melalui Pendekatan Perilaku Akuntansi Guna Antisipasi Resesi Global Ade Manggala Hardianto; Diah Permata Sari; Tevi Leviany
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.v4i2.1596

Abstract

The board of change directors who are too "easy to come and easy to go" can worsen the company's performance conditions and increase the risks faced by the company. Purpose: The purpose of this research is to provide recommendations on the transformation of the board of directors so as not to give the impression of being dislodged, and as a strategic step in dealing with the world recession. Methodology: Research was in state-owned company which published financial reports on the Jakarta Stock Exchange. We desain the quantitative correlation between independent and dependent variables with or not using variable control. The study also involved Nine financial ratios to reflect a broader range of corporate conditions. Results: The results are First, H1 is accepted that skill is correlated to Return on Asset and Fixed Asset Turnover. Secondly, H2 is accepted that tenure is not correlated to financial performance. Third, H3 the ratio of a board of independent directors is correlated to profit Margin, net profit margin and cash ratio. Originality of the research, this study provided an idea of a new board performance director to anticipate bankruptcy indications of firms characterized by ROA and Fixed Asset Turnover, profit margin, cash ratio and net profit margin. Limitation: This research was conducted from 2009-2016 at a state-owned company which published financial reports on the Jakarta Stock Exchange.
Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle Tagor Darius Sidauruk; Farhan Zulhaj Abimanyu
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1677

Abstract

Purpose: This research aims to examine, analyze, and obtain evidence the factors influencing in the fraudulent financial statements in fraud triangle perspective. Method: This research’s population are Manufacturing Companies Food and Beverage Sub Sector that Listed on Indonesia Stock Exchange period 2017-2019. The sampling method used in this research is purposive sampling method and obtained a total sample of 51 companies. This research uses logistic regression analysis to examine the effects of financial stability, financial targets, external pressures, personal financial needs, nature of industry, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals on the fraudulent financial statements. Results: The result of this research indicated that nature of industry influences on the fraudulent financial statements. Meanwhile, financial stability, financial targets, external pressures, personal financial needs, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals were not influence on the fraudulent financial statements.
Faktor - Faktor yang Mempengaruhi Pengungkapan Aset Biologis Sesudah Penerapan PSAK 69 Selvia Maya Suci; Fajar Gustiawaty Dewi; Sari Indah Oktanti Sembiring
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1682

Abstract

Purpose: This study aims to examine the effect of asset intensity, company size, KAP Big Four, public ownership, and profitability on disclosure of biological assets. Non-Cylical Consumer companies are the object of this study, and there are 48 data samples. Research Methodology: The testing technique used is purposive sampling, namely selecting samples with a particular model. In addition, the measuring tool used is SPSS 24. Result: Previous researchers showed, that the disclosure of biological assets is influenced by its intensity. In addition, company size has no effect on the disclosure of biological assets. Meanwhile, KAP Big Four has a significant and negative influence on the disclosure of biological assets. Furthermore, disclosure of biological assets is not affected by public ownership. implies that disclosure of organic resources will not be affected by open ownership. Profitability also has no effect on the disclosure of biological assets, so that profitability will not affect the disclosure of biological assets. Limitation: This study only uses the independent variables of biological asset intensity, company size, KAP Big4, public ownership, and profitability, and only uses the non-cyclical consumer sector listed on the IDX. Contribution: Companies, especially those that have gone public and are listed on the IDX, can benefit from this research. In addition, investors interested in investing can benefit from not only viewing the company's financial statements but also the disclosure of its biological assets for future research purposes. In this study, the variables, sample size, and population, and time of year were updated.

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