cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282179769602
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City
Location
Kota bandar lampung,
Lampung
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
 52   53   54   55   56 
Pengaruh Persepsi Kemudahan, Lingkungan Sosial dan Literasi Keuangan terhadap Minat Penggunaan QRIS Sri Zanra; Sufnirayanti Sufnirayanti
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.v5i3.3122

Abstract

Purpose: This research aims to determine the influence of perceived convenience, social environment and financial literacy on interest in using QRIS among MSMEs in Pekanbaru City, moderated by education level. Research methodology: This study is a quantitative research, the data in this research have been acquired form the distribution of questionnaires and use Partial Least Square app technique which data processing was assisted by Smart PLS 3.0. In this research, a sample of 100 people was used. Results: Perception of convenience, social environment and financial literacy have a direct influence on interest in using QRIS among MSMEs in Pekanbaru City. Meanwhile, based on the moderation test, it was concluded that the level of education did not moderate the influence of perceived convenience and social environment on interest in using QRIS among Pekanbaru City MSMEs. However, the level of education is able to moderate the influence of financial literacy on interest in using QRIS among Pekanbaru City MSMEs.. Limitations: The research was conducted with a limited sample, both in terms of sample size and population diversity. This could affect the appropriate representation of the MSME population in Pekanbaru City and may limit the conclusions that can be drawn. Contribution: This research is expected to provide deeper insight into the factors that influence the adoption of QRIS payment technology, as well as the potential role of education level in this process.
Factors for Increasing Competitive Advantage in MSMEs Reviewed from a Systematic Literature Review Eka Travilta Oktaria; Pungky Nanda Raras; Iskandar Ali Alam; Andala Rama Putra Barusman; Habiburrahman Habiburrahman
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.v5i3.3132

Abstract

Purpose: This study aims to determine the factors related to competitive advantage, especially in Micro, Small and Medium Enterprises (MSMEs), and to gain an in-depth understanding of the field of Competitive Advantage by classifying, defining, and analyzing the latest scientific literature. Research Methodology: This research uses the systematic mapping study (SMS) method to examine scientific publications on the field of competitive advantage published from time to time based on focus and type of research. Results: The results of this study also provide a summary of current research topics and trends related to Competitive Advantage. Micro, Small and Medium Enterprises (MSMEs) can gain a Competitive Advantage through planned strategies. The goal of this strategy is to generate greater profits than competitors. To gain Competitive Advantage, many factors are equally important. Some of these are challenges, artificial intelligence, adoption, industry, covid, application, technology, data, performance, green innovation, capability, role, supply chain, innovation, and image classification factors. This factor creates and maintains a competitive advantage over competitors. Limitation: Limited number of variables in determining factors related to the development of micro, small, and medium enterprise (MSME) governance, such as MSME performance, Market Orientation, Innovation, Marketing, Dynamic Capabilities. Contribution: This research provides a practical way to learn which topics are appropriate for research and which areas require additional research and help researchers plan future discovery gap (gap) research.
The Combined Effect of Brand Gestalt, Brand Awareness, and Brand Image on Ecotourism WOM Intention Deske W. Mandagi; Lefrand S. Pasuhuk; Sandra J.R. Kainde
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.v5i3.3147

Abstract

Purpose: This study aims to critically examine the interplay of brand gestalt, brand awareness, and brand image in the rapidly evolving context of ecotourism destinations, addressing the immediate need for insights that can enhance sustainable tourism marketing strategies. Methodology: A quantitative research design was utilized in this study using survey-based data on 241 respondents who were visitors to ecotourism destinations in North Sulawesi, Indonesia. Results: This study found that service quality, platform type, shopping convenience, and product quality have a positive influence on consumer satisfaction when shopping online. Limitations: One potential limitation of the study is that the respondents were limited to customers of online shoppers and college students in North Sulawesi, which may restrict the generalizability of the findings to broader consumer populations. Contribution: Tourism operators can use the insights gained from this study to enhance their brand strategy. By focusing on building a strong brand gestalt, increasing brand awareness, and fostering a positive brand image, they can effectively stimulate WOM, which is a powerful marketing tool in ecotourism.
Pengaruh Fitur Muslim Friendly terhadap Perilaku Pelanggan Airbnb Roza Sahputra; Indra Indra; Mohd Fauzi bin Abu Hussin; Kuni Afifah
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.v5i3.3163

Abstract

Purpose: This research aims to analyze the influence of halal attributes, such as halal social environment, halal facilities, halal food and beverages, and services and staff of hotels or guesthouses, which are grouped into one variable, namely cognitive assessment, on consumer intention to visit, consumer willingness to pay, and WOM through Affective Assessment. Methods: This was a quantitative descriptive study. The data were processed using the Structural Equation Modeling (SEM) method through the partial least squares (PLS) or SEM-PLS approach. The data for this study were divided into two types: primary data obtained from questionnaires distributed online to 150 respondents in the Jakarta, Medan, and Kuala Lumpur areas. The testing consisted of two tests, namely the measurement test of the model (outer model) and the structural model test (inner model) using the SmartPLS3 tool. Results: Cognitive Assessment influences Intention to Visit, WOM, and Consumer Willingness to Pay through Affective Assessment by 90.6%, while the remaining 9.4% is explained by other constituent variables that are not explained in this study. Contribution: Adds variety to research on digital platforms and the diversity of culture, religion, and beliefs in the context of technology use. Limitations: At times, this research may face data limitations, especially if the data available from Airbnb or respondents are not sufficiently representative or complete.
Transformation of Consumer’s Coffee Consumption Behaviour in Batam Andina Fasha; Ratih Anggraini; Lily Purwianti; Arienda Gitty Ramadani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3204

Abstract

Purpose: The transformation that has occurred in coffee consumption behavior is inseparable from the development of globalization which makes people behave consumptively. This will result in various changes to coffee consumption behavior in the people of Batam City. This study aims to discover coffee consumption behavior, trends, lifestyles, and preferences, where people have the habit of consuming coffee in dine-in coffee shops. But as it evolved, it turned into a coffee takeaway. Methodology/approach: This research uses a quantitative approach that aims to explore the causes related to changes in coffee consumption behavior. Data collection was carried out by purposive sampling with a total of 100 samples. Results/findings: Based on the analysis, five hypotheses were accepted, and two hypotheses were rejected, namely trends, lifestyles, and preferences that had a positive effect on consumption behavior. Preferences can mediate trends in coffee consumption behaviour, while preferences are not able to mediate the influence between lifestyle and consumption behaviour and there is no influence between lifestyle and coffee consumer preferences. Limitations: This study has limitations in that the transformation of coffee consumer behavior was only conducted in Batam City, so there may be differences of opinion if conducted in other cities due to different demographics, cultures, and lifestyles of the people in those cities. Contribution: The results of this study contribute to a deeper understanding of the dynamics of consumer behavior in consuming coffee, providing practical implications in the retail field of coffee business and valuable insights for academics.
Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah Alfia Kamalia; Amrie Firmansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3228

Abstract

Purpose: This study examines the effects of the government's internal control system and the implementation of good public governance on government performance accountability. In addition, leadership style can affect the government's internal control system and implementation of good public governance. Methodology: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms media to all civil state apparatuses at the Ministry of Communication and Information. Fifty questionnaires were obtained for distribution was 50 respondents. Hypothesis testing was performed using a Structural Equation Model (SEM). Results: The government's internal control system and implementation of good public governance positively affect government performance accountability. The leadership style weakens the government's internal control system on government performance accountability. Leadership style does not affect the application of good public governance to government performance accountability. Limitations: The questionnaire items were compiled based on limited sources, causing some items to be declared invalid. The distribution of questionnaires via Google Forms was not believed to be valid for the answers given by respondents and could not be confirmed directly. Contribution: This research is expected to improve the government's accountability for its performance and serve as a reference for further research.
The Coding Effect of Institutional Ownership on Political and Tax Avoidance Behavior Muhaimin Muhaimin; Andi Arman; Abdul Wahid; Ade Irma Putriani; Muh Yunus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3233

Abstract

Purpose: This study investigates the influence of political connections on tax avoidance and examines the moderating role of institutional ownership in Indonesia’s mining sector. Methodology: Quantitative research with a causal approach was conducted using a sample of 18 mining companies listed on the Indonesian Stock Exchange over four years, totalling 72 observations. Data were analysed using SPSS 24.0, applying Moderated Regression Analysis (MRA). Results: Political connections positively and significantly influenced tax avoidance. However, institutional ownership does not significantly affect tax avoidance and does not moderate the relationship between political connections and tax avoidance. Conclusions: Political connections significantly increase tax avoidance, giving firms favourable treatment. Institutional ownership had no moderating effect. Although legal, tax avoidance harms state revenue, highlighting the need for stricter regulations and transparency. Limitations: This study is limited to mining sector companies in Indonesia, which restricts the generalizability of the findings to other sectors or countries. Further research could compare results across countries with similar economic and cultural contexts, such as developing Asian countries, to enhance their representativeness. Contributions: This study adds to the literature by highlighting the unique role of political connections in tax avoidance within Indonesia's mining sector and demonstrating that institutional ownership may not always serve as an effective moderating factor. It also emphasizes the need for improved regulatory oversight and governance to mitigate tax avoidance practices linked to political affiliations.
Pengaruh Harga, Produk, Lokasi dan Promosi terhadap Minat Beli pada PT. Medico Global Pratama Bandar Lampung Praditya Aryando; Andi Surya; Desmon Desmon; Yudhinanto Yudhinanto; Hasbullah Hasbullah; Evi Meida Sari
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.v5i3.3265

Abstract

Purpose: To determine the influence of marketing on price, product, location, and promotion of purchasing interest in trading companies with coal as a commodity. Methodology: The data used in this study were qualitative. The primary data source used was based on the source, and this type of primary research data can be obtained by researchers directly from the data source. A total of 46 samples were used in this study. The data collection techniques used were interviews/questionnaires, documentation, and literature review. This study consists of two variables: the independent variable (X1) price, (X2) product, (X3) location, (X4) promotion, and the attachment variable (Y) Purchase Interest. The analytical tool uses the classic assumption test, which consists of validity and reliability tests, normality tests, heteroscedasticity tests and correlation tests, multiple linear regression tests, hypothesis tests consisting of coefficient of determination tests, F tests, and T tests, and the SPSS analysis tool version 23. This research was conducted at the Medico Global Pratama Company. Results: Price, Product, Location and Promotion variables have a positive and significant effect on purchase interest in PT. Medico Global Pratama Lampung. Limitations: The problem is limited to the simultaneous influence of price, product, location, and promotion on purchasing interest in PT. Medico Global Pratama Lampung. Contributions: Data sources were searched, articles were assessed, results were reported, and the published paper was drafted.
Brand Equity in University: Literature Review Tri Lestira Putri Warganegara; Suhaimi Suhaimi; Hasrun Afandi UmpuSinga; M Yusuf S Barusman; Andala Rama Putra Barusman; Habiburrahman Habiburrahman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3268

Abstract

Purpose: A review of the history of university brand equity research is attempted to be given in this paper. Research methodology: Extracts from the Scopus database. Ten publications discussing university brand equity made up the sample, which spanned the years 2000 to 2203. The analysis approach groups articles according to pertinent subjects about institution brand equity. Results: All things considered, the study findings revealed that little study has been done on university brand equity. Limitations: Our research focuses exclusively on scientific articles published in the last 23 years and in the Scopus index. Contribution: Given the dearth of study on brand equity in the service industry, particularly in universities, this could offer researchers a chance to focus on university brand equity, particularly in Indonesia.
Analysis of Demand Volume, Material Supply, and Work Hours against Delta Power Listrindo CV Production Performance Yudi Fakhrul Rozi; Nuri Aslami; Budi Dharma
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.v5i3.3285

Abstract

Purpose: Purpose of this research is to find out what factors affect the production performance of CV Delta Power Listrindo so that later it can solve the challenges that exist in its production performance. Methods:. Production performance can be measured through various indicators, such as product efficiency, product quality, production time, and costs incurred. To achieve optimal production performance, companies need to implement various strategies and conduct analysis to find out what factors affect their production performance. CV Delta Power Listrindo finds challenges in its production performance, which requires a more in-depth analysis to find out what factors affect its production performance, this is what motivates researchers to conduct this research. Results: The results of the study describe, the number of requests is positive and significant on production performance, found in the t column section, the variable number of requests has a t value (2.337)> t table (1.703) and a significant 0.028 <0.05. Limitations: Of course, this research has limitations, namely as follows, this research only focuses on certain manufacturing industries, so the results in this study cannot be extended to all industrial sectors, and the data used in this study comes from a certain period of time, so it cannot capture long-term fluctuations that may affect production performance. Contribution : Based on the findings and results of research that shows the number of requests is positive and significant to production performance, variable demand is positive and significant to operational performance, and working hours are positive and significant to production performance. It is hoped that CV Delta Power Listrindo will pay more attention to the amount of demand, material inventory and working hours because these three factors have a positive and significant value on production performance. And it is hoped that further research can examine various factors, in order to find out what factors can affect the production performance of CV Delta Power Listrindo besides demand factors, material inventory, and working hours.

Page 54 of 70 | Total Record : 692

 52   53   54   55   56 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 7 No 4 (2026): September Vol 7 No 3 (2026): Juni Vol 7 No 2 (2026): Maret Vol. 7 No. 1 (2025): Desember Vol 7 No 1 (2025): Desember Vol. 6 No. 4 (2025): September Vol 6 No 4 (2025): September Vol 6 No 3 (2025): Juni Vol. 6 No. 3 (2025): Juni Vol 6 No 2 (2025): Maret Vol. 6 No. 2 (2025): Maret Vol 6 No 1 (2024): Desember Vol. 6 No. 1 (2024): Desember Vol 5 No 4 (2024): September Vol. 5 No. 4 (2024): September Vol. 5 No. 3 (2024): Juni Vol 5 No 3 (2024): Juni Vol. 5 No. 2 (2024): Maret Vol 5 No 2 (2024): Maret Vol. 5 No. 1 (2023): Desember Vol 5 No 1 (2023): Desember Vol 4 No 4 (2023): September Vol. 4 No. 4 (2023): September Vol 4 No 3 (2023): Juni Vol. 4 No. 3 (2023): Juni Vol. 4 No. 2 (2023): Maret Vol 4 No 2 (2023): Maret Vol 4 No 1 (2022): Desember Vol. 4 No. 1 (2022): Desember Vol 3 No 4 (2022): September Vol. 3 No. 4 (2022): September Vol 3 No 3 (2022): Juni Vol. 3 No. 3 (2022): Juni Vol 3 No 2 (2022): Maret Vol. 3 No. 2 (2022): Maret Vol. 3 No. 1 (2021): Desember Vol 3 No 1 (2021): Desember Vol 2 No 4 (2021): September Vol. 2 No. 4 (2021): September Vol 2 No 3 (2021): Juni Vol. 2 No. 3 (2021): Juni Vol 2 No 2 (2021): Maret Vol. 2 No. 2 (2021): Maret Vol 2 No 1 (2020): Desember Vol. 2 No. 1 (2020): Desember Vol. 1 No. 4 (2020): September Vol 1 No 4 (2020): September Vol 1 No 3 (2020): Juni Vol. 1 No. 3 (2020): Juni Vol 1 No 2 (2020): Maret Vol. 1 No. 2 (2020): Maret Vol. 1 No. 1 (2019): Desember Vol 1 No 1 (2019): Desember More Issue