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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 Kepemimpinan Transformasional terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Ali Hardana
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2726

Abstract

Purpose: The Accountability of Islamic boarding schools in terms of transparency cannot yet be assessed as optimal, efficient and effective. The formulation of the problem that occurs is whether trust and transformational leadership affect the accountability of the financial reports of the Darul Istiqomah Hutapadang Islamic Boarding School. The purpose of this study was to determine the effect of trust and transformational leadership on the accountability of financial reports at Darul Istiqomah Hutapadang Islamic Boarding School. Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office. Results/findings: The results of the study show that the variable of trust has a partial effect on accountability and transformational leadership partially has no effect on accountability. Simultaneously the variables of trust and transformational leadership influence accountability. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Indri Ayu Lestari (2022) The results of this study indicate that Foreign Institutional Ownership, Domestic Institutional Ownership, and Dividend Policy have a positive and significant effect on Firm Value. Foreign Institutional Ownership has a negative and significant effect on Dividend Policy. Domestic Institutional Ownership has no effect on Dividend Policy. Dividend Policy as an intervening variable is unable to mediate Foreign Institutional Ownership of Firm Value. Dividend Policy as an intervening variable is unable to mediate Domestic Institutional Ownership of Firm Value.
Peran Komitmen Organisasi dalam Memediasi Pengaruh Kompetensi terhadap Kinerja Pegawai pada Inspektorat Kabupaten Pelalawan Rubina Rubina; Agus Seswandi; Dedi Zargustin
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.v5i2.2873

Abstract

Purpose: his study aimed to determine the effect of competency on employee performance in the Pelalawan district inspectorate and the role of organizational commitment in mediating the relationship between these two variables. Methodology/approach: This research is quantitative research that uses cross-sectional techniques. The population in this study was Pelalawan Regency Inspectorate Employees, totaling 83 people, using total sampling. Statistical data analysis using the Smart PLS program Results: The results indicate that Competency and Organizational Commitment have a direct and significant effect on Employee Performance at the Pelalawan Regency Inspectorate. In addition, competency has a significant direct effect on employees’ organizational commitment at the Pelalawan Regency Inspectorate. Organizational Commitment is also considered capable of mediating the relationship between Competency and Employee Performance at the Pelalawan Regency Inspectorate Limitations: This research was only carried out at the Pelalawan Regency inspectorate which is a government institution so it cannot be generalized to private companies Contribution: This study can contribute to readers and anyone who wants to conduct research on organizational competence and commitment to employee performance in government institutions. Novelty: This research uses organizational commitment as a mediating variable in determining the relationship between competency and employee performance.
Determinan Overpricing Saham pada Saat Initial Public Offering di Bursa Efek Indonesia Atika Ulfah; Lailatul Qodri; Erni Febriani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2910

Abstract

Purpose: This study aimed to prove the effect of financial leverage, company size, company age and underwriter’s reputation on stock overpricing. Method: The population of this research was the companies which conducted initial public offering (IPO) which were listed on the Indonesia Stock Exchange in 2011 - 2020. This research used purposive sampling technique and the number of samples obtained was 62 companies. Results: The results of this study indicate that the variable company size, company age, and underwriter reputation have a positve effect on overpricing, financial leverage have a negative effect on overpricing. Limitations: This study does not test the type of industry and the level of industrial saturation of companies conducting an IPO. This study does not look at the agreement between the issuer and the underwriter whether it is full commitment or not. Contribution: This research is expected to increase knowledge about the factor that influence overpricing of share during the initial public offering on the Indnesia Stock Exchange.
Literature Review: Perkembangan dan Kinerja Bank Umum Syariah di Indonesia Tahun 2014-2023 Wiwin Juliyanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2917

Abstract

Purpose: This study investigates the development and performance of Islamic commercial banks in Indonesia from 2013 to the present, focusing on the factors that influence growth and the challenges faced by the Islamic banking sector in supporting economic stability and inclusiveness. Methodology/approach: This research uses a literature review method of 30 previous research articles from the Google Scholar and Research Gate sites, which measure the financial performance of Islamic Banks in Indonesia in terms of profitability during the publication period–2013-2023. Results/findings: This research study reveals that several studies on Islamic Banks  in Indonesia use various indicators to measure financial performance and bank health, > 60% of researchers use the variable measurement ratios ROA, ROE, BOPO, CAR, FDR and NPF while the rest some use the LDR, RGEC, NIM, CGC, ETA, EFF, NPL and DPK ratios Limitations: The use of research methods in the form of literature that focuses on the analysis of several previous studies conducted by Google Scholar and ResearchGate can reduce the validity and generality of the research results. The literature review does not involve collecting primary data through observation or experimentation; therefore, the information obtained is descriptive and does not allow the identification of causal relationships. Contribution: Through a careful literature review of previous articles, this study succeeded in identifying the main trends, innovations, and challenges faced by the Islamic banking sector in Indonesia.
Analisis Kepatuhan Pajak Pekerja Muda Indonesia dengan Pendekatan Motivational Posture Theory Priandaru Wahyu Utomo; Rahadi Nugroho; Galuh Dwi Cahyani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.2991

Abstract

Purpose: This study aims to analyze the tax compliance of the younger generation in Indonesia using the Motivational Posture Theory approach.Methodology/Approach: The study was conducted by distributing an online questionnaire to prospective respondents through various channels and analyzed using linear regression.Results/Findings: The results show that the postures of commitment, capitulation, disengagement, and game playing significantly influence the tax compliance of young workers in Indonesia, while the posture of resistance has no significant impact on tax compliance among young workers in Indonesia.Conclusions: This study shows that in the context of tax compliance of young workers in Indonesia, the motivational postures of commitment and capitulation play an important role in increasing tax compliance, while disengagement and game playing actually decrease tax compliance. Commitment, which reflects trust in the tax system, and capitulation, which reflects recognition of the tax authority, have a significant positive impact on tax compliance. Conversely, disengagement, which reflects the psychological separation of taxpayers from the tax authority, and game playing, which reflects efforts to find loopholes to avoid taxes, contribute to decreasing tax compliance. Limitations: The distribution of the online questionnaire through various channels needs to be followed up with approaches to different young worker communities in order to obtain a larger and more representative sample.Contribution: Research on tax compliance among the younger generation is still very rare in Indonesia, so this study provides some insights into the tax compliance of the younger generation.
Studi Harga Saham Pasca IPO di Bursa Efek Indonesia Rosella Virginia Risang Nima
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.v5i2.3021

Abstract

Purpose: This study provides empirical evidence that the initial share price tends to be lower than the share price over the periods of 1 d and 6, 12, 18, and 24 months thereafter. Methodology: This quantitative research used comparative test-type research with secondary data collection. Data were obtained through the Indonesian Stock Exchange (BEI) and processed using SPSS software. Results/findings: The results obtained in this research show that the initial share price has a positive difference between the post-IPO price for the first day, 6th, 12th and 18th month. However, things are different in the 24th month, when there is no evidence of any price changes occurring. Limitations: IPOs were conducted on the Indonesian Stock Exchange within a specific timeframe (2018-2019), which may limit the generalizability of the findings to other markets or periods. With a total sample that can be taken of 95 issuers with IPO and post-IPO prices can be taken over a period of two years. Contribution: To understand IPO underpricing dynamics. By highlighting the role of underwriters and company signals in shaping investor interest and share price performance, the study offers insights that can inform financial market participants, policymakers and researchers.  
Government Governance Moderate Foreign Direct Investment and Debt Stock on Tax Revenue Hanin Febriana; Suparna Wijaya; Dianwicaksih Arieftiara
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3097

Abstract

Purpose: This study aims to determine the effect of foreign direct investment (FDI) and debt stock on tax revenue, which is moderated by government governance variables. Methodology/approach: This research is quantitative research that uses a purposive sampling method to take samples. The samples taken were all from the population in South Asia, namely India, Sri Lanka, Nepal, Afghanistan, Maldives, Bangladesh, Bhutan, and Pakistan, resulting in 76 observations. The data analyzed were in the form of panel data in the form of secondary data obtained from the World Bank database. Panel data have the advantage of allowing a cross-sectional analysis of data on the same units over several time periods. Results: The research results show that variable foreign direct investment has a significant positive influence on tax revenue, while the debt stock variable has a significant negative influence. After adding the government governance moderation variable, the results are found that the foreign direct investment and debt stock variables have a significant positive influence Limitations: The limitation of this research is that it uses a small population of research objects, so that it can be added to the number of countries used as research objects. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.
Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen Mediaty Mediaty; Asri Usman; Fisca Mawa' Pangraran; Nisrinatul Nadhifa; Laode Wijaya Bagus Irianto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3098

Abstract

Purpose: This study aimed to offer insights for management to enhance performance across various aspects to remain competitive in the cement industry. Methods: This study analyzed PT. Semen Tonasa's performance uses the balanced scorecard approach, covering finance, customers, internal business processes, and learning and growth. Data were gathered from companies’ financial statements and surveys of employees and customers. Resuts: Of the 14 performance indicators assessed, four exceeded standards, four met standards, and six were below standards. The overall performance was rated as sufficient, with 55.56% achievement, indicating no significant improvement from the previous year. Limitations: PT. Semen Tonasa needs to continue efforts to improve performance, especially in terms of financial aspects, employee productivity, and customer satisfaction, in order to be able to compete in the cement industry. In addition, the implementation of the baanced scorecard needs to be optimized to improve performance. Contribution: This research analyzes PT Semen Tonasa’s companies using a balanced scorecard approach and provides insights for improving company performance in the future.
Analisis Kebijakan Dividen melalui Indikator Sektor Perbankan di 5 Negara ASEAN Eka Meirawati; Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Aisyah Azzahra; Felix Rafael Chulim
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3115

Abstract

Purpose: This study delves deeper into dividend policies through the lens of the banking sector in five ASEAN countries. Methodology/approach: The study spans a nine-year observation period from 2011 to 2019, encompassing a total sample of 46 banking firms. Using multiple linear regression analysis with the ordinary least squares (OLS) method, secondary data were collected annually from the financial and annual reports of banking firms listed on stock exchanges in Vietnam, Indonesia, the Philippines, Thailand, and Malaysia. Results/findings: The findings reveal that within the banking sector of these five ASEAN countries, the Gross Profit Margin (GPM) negatively and significantly impacts the Dividend Payout Ratio (DPR), while the Return on Assets (ROA), bank size, and Asset Turnover Ratio (ATR) positively and significantly influence the DPR. Conversely, the Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), and Total Profit Ratio (TPR) do not significantly affect DPR. These results underscore the importance of financial performance in shaping dividend policies within ASEAN financial markets. Limitations: The study focuses on five ASEAN countries and specific financial variables, which may not fully represent the banking sector dynamics of the entire region. Contribution: This study provides valuable insights into the banking sector in ASEAN countries by highlighting the link between financial performance and dividend policies
The Influence of Capital Intensity, Advertising Intensity and Transfer Pricing on Tax Aggressiveness Khairunissa Alika Pradipta; Ferry Irawan; Dianwicaksih Arieftiara
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3119

Abstract

Purpose: This study aims to determine the effects of capital intensity, advertising intensity, and transfer pricing on tax aggressiveness. Methodology/approach: This study uses a quantitative method that utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) and related company websites. The data source in this study is the financial reports of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022 as many as 95 companies. Then, the sampling technique uses the Purposive Sampling method. Results/findings: The results show that the capital intensity variable has no influence on tax aggressiveness, while the advertising intensity variable has an influence on tax aggressiveness, and the transfer pricing variable has an influence on tax aggressiveness. Limitations: The limitation of this study is that the measurement used is the Book Tax Difference (BTD), which cannot maximally identify tax aggressiveness. This is because the measurement can only measure the difference between fiscal and commercial policies. In this study, only three variables affect tax aggressiveness, and the population of research objects used is still small, so the variables, population size, and observation years used as research objects can be added. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

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