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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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Pengaruh Audit Tenure, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan Elvita Sabat Uly Vera Galingging; Eko Yulianto
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.v5i4.3301

Abstract

Purpose: This study examined the impact of audit tenure, managerial ownership, and company size on the integrity of financial statements. Methodology: The sample was selected using purposive sampling, resulting in 29 companies and 77 data points from transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2020-2022. Secondary data from the annual reports were analyzed using multiple linear regression. Results: Company size affects the integrity of financial statements, whereas audit tenure and managerial ownership do not. Limitations: The study is limited by measuring audit tenure as the number of years a Public Accounting Firm has engaged with a client, going back up to six years. Additionally, only one measurement tool–accounting conservatism–was used. Contribution: The findings are expected to enhance the understanding of financial statement integrity for both internal users, such as management, and external users, such as creditors and investors, aiding in making informed decisions. Furthermore, this study contributes to the literature by expanding the determinants of financial statement integrity in transportation and logistics companies. Novelty: This study addresses gaps in previous research, employs STATA software, focuses on the transportation and logistics sector, and covers the most recent period.
Struktur Modal, Rasio Aktivitas, dan Ukuran Perusahaan terhadap Harga Saham Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index Zahrotul Fitria; Agung Slamet Sukardi
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.v5i4.3312

Abstract

Purpose: This study aims to determine the influence of capital structure, activity ratio, and firm size on the stock prices of the mining sector listed on the Jakarta Islamic Index (JII). Methodology: The population of this study comprises mining sector companies listed on the Jakarta Islamic Index in 2019-2023. A purposive sampling technique was used. Results: The results of this study show that capital structure has no effect on stock prices, activity ratio has a positive and significant effect on stock prices, and company size has a negative and significant effect on stock prices. Limitations: This study used limited data for the 2019-2023 period, the results may not apply for different periods. The research sample is focused on mining sector companies; therefore, the results cannot be generalized to all companies or industries. This study does not consider macroeconomic or other factors. Contribution: This research is expected to provide a clear view of how mining sector companies can optimize stock prices in the capital market.
Peran Efektivitas Penggunaan Dana pada Hubungan Antara Kinerja Keuangan dan Tingkat Kemandirian Keuangan Rumah Sakit Naila Rusyda Munif; Amrie Firmansyah
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.v6i1.3328

Abstract

Purpose: This study examines the impact of financial performance on the level of financial independence of hospitals using the effectiveness of the use of funds as a moderation.Research Methodology: This research uses quantitative methods with secondary data from 28 hospitals from 2021-2023. The hypothesis was tested on panel data with double regression analysis.Results: The test results showed that the profitability and activity ratio had a significant positive influence on the hospital's financial independence level, whereas the liquidity ratio did not significantly influence the hospital's financial independence level. The research also concluded that the effectiveness of the use of funds reinforces the positive influence of the profitability and liquidity ratios on the level of financial independence but weakens the positive relationship between the ratio of activity and the level of financial independence.Limitations: This research only used 3 proxies for the financial performance. It also did not conduct research on service performance due to the limitations of the research data obtained.Contribution: This study is expected to provide information that helps increase hospitals' financial independence so that the hospitals’ objectives can be achieved to the maximum.
Volatilitas Nilai Tukar dan Harga Komoditas Global selama Krisis Laut Merah Agustina Agustina; Andreani Caroline Barus; Syafira Ulya Firza; Fandi Halim; Litka Tiadoraria Br Ginting
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.v5i3.3336

Abstract

Purpose: This study aims to determine the most suitable model for assessing the volatility of currency exchange rates for Indonesia, Malaysia, and Singapore, as well as global commodity prices, specifically gold and crude oil. Methodology: The research was conducted by performing various tests using the SPSS version 25 application, followed by a volatility analysis employing the GARCH method with the E-Views version 9 application. Results: The study reveals that the Red Sea crisis significantly impacts global investment volatility. The EGARCH(1,1) model best describes the volatility of USD/IDR, USD/SGD, and crude oil prices, while the GJR-GARCH(1,1) model is most suitable for USD/MYR, and the GARCH(1,1) model fits gold price volatility. Limitations: This study is limited by its focus on only three countries (Indonesia, Malaysia, and Singapore) and two commodities (gold and crude oil). Additionally, the analysis only covers the period following the first attack in the Red Sea crisis. Contribution: This research provides valuable insights for decision-makers and investors by highlighting the impact of global events on market volatility.
Efek Mediasi Kepuasan Kerja Karyawan pada Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Karyawan Pada PT. Laundry Pro Joni Okto; Yudhinanto Yudhinanto; Maria Septijantini Alie; Andi Surya; Desmon Desmon; Eka Travilta Oktaria Vilta
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.v6i1.3337

Abstract

Purpose: This study aims to analyze the relationship between leadership style and organizational culture on employee performance through employee job satisfaction at PT. Laundry Pro. Research methodology: The research method used in this study is a quantitative method. In this study, inferential analysis was carried out using a variant-based structural equation test or Partial Least Square-Structural Equation Model (PLS-SEM). The population in this study were all employees at PT. Laundry Pro Express, totaling 132 employees. Results: based on the data analysis that has been carried out, it is revealed that leadership style has a positive and significant effect on employee job satisfaction, organizational culture has a positive and significant effect on employee job satisfaction, leadership style does not have a significant effect on employee performance, organizational culture does not have a significant effect on employee performance, employee job satisfaction has a positive and significant effect on employee performance at PT. Laundry Pro. Then employee job satisfaction is able to mediate the relationship between leadership style and organizational culture on employee performance positively and significantly. Limitations: This study is limited to only examining employee performance through leadership style, organizational culture, and employee job satisfaction, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study provides suggestions for PT. Laundry Pro, in an effort to improve employee performance, not only improve leadership style and organizational culture, but must be accompanied by an increase in employee job satisfaction as well, so that it can maximize the increase in employee performance in the company.
Kewajiban Moral, Keadilan Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak Ishma Annisa; Suparna Wijaya
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.v5i4.3348

Abstract

Purpose: This study aims to determine the variables that affect taxpayer compliance such as moral obligations, tax fairness, and trust in government among MSMEs in DKI Jakarta. Methodology: This study used a quantitative methodology to assess variables related to research through respondent questionnaires about tax compliance to MSME’s in DKI Jakarta. Using statistical software SmartPLS 4.0, data were analysed using PLS-SEM techniques with outer and inner models. Results: Moral obligation, tax fairness, and trust in government variables comprise the 23 items that contain the variable dimensions used to assess the validity of their effects on purchasing decisions. The results show that moral obligation affects taxpayer compliance. Meanwhile, tax fairness and trust in government do not affect taxpayer compliance among MSMEs in DKI Jakarta. Limitations: The limitations of this research include the variables used, a limited number of respondents which prevents the results from being generalized, and the potential for biased results due to the use of questionnaires for data collection. Contribution: This research is intended to provide an evaluation for the government to enhance public trust and tax fairness and broaden readers' understanding.
Future Prospect Versus Past Performance Menjelang Pemilihan Umum tahun 2024 Indahwati Indahwati; Ni Ketut Yulia Agustini
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.v6i1.3351

Abstract

Purpose: This study aims to determine whether what investors actually expect between future prospects or past performance is related to the certainty and policy of market rules and the upcoming government to provide an overview of decision-making for management and investors. Research methodology: The research variables in this study were operational decisions, strategic decisions, financial performance, and company value as proxies for future prospects and past performance. Factor analysis and multiple linear regression were used for analysis. The population in this study includes companies listed on the Indonesia Stock Exchange. The sample was obtained using the purposive sampling method with the criteria of companies in the industry that were directly affected by the election on a quarterly basis, namely the 3rd and 4th quarters of 2023, and as many as 49 companies with 69 analysis units were obtained. Results: The results show that the three variables–operational decisions (DSO), strategic decisions (growth), and financial performance (ROA)–have a significant effect on the company's value (P/E) ahead of the 2024 elections. Research implications: Investors look more at future prospects by examining operational decisions, strategic decisions, and the company's financial performance. Limitations: The lack of data and the analysis techniques used were very simple. Contributions: This study reveals how operational, strategic, and financial performance decisions affect the value of companies in Indonesia ahead of the 2024 elections. Using regression analysis, this study identifies key factors such as Days Sales Outstanding (DSO), growth (growth), and Return on Assets (ROA) as determinants of company value. These findings provide practical insights for managers and investors, as well as theoretical contributions, by adding the political economy context to the analysis of company values.
Pertumbuhan Ekonomi Masyarakat di Pinggiran Kota Ulya Rusdha; Misbah Zulfa Elizabeth
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.v5i4.3361

Abstract

Purpose: The purpose of this study is to see how the economic growth of the people of Mranggen District develops, find the factors that affect it, and find the most suitable development strategy to encourage more equitable and sustainable economic growth. Research methodology: This research method is a qualitative method using a qualitative approach of case studies, which is taken because this research is very interesting to study. As well as with interview techniques in collecting information. Results: Mranggen District, as a suburb of Semarang City, experienced significant economic growth thanks to its economic linkages with the surrounding city and districts, as well as developing through small and medium industries, trade, and agriculture, which encouraged land use change and urban development. Limitations: This research is limited to Mranggen District in Demak Regency, so the results may not be generalized to other areas. In addition, qualitative interview methods and data limitations can affect the subjectivity and completeness of the information obtained. Contributions: This research expands the understanding of the impact of economic growth and urbanization on suburban areas, especially in Mranggen District, as well as identifying opportunities for small and medium enterprises in the area. These findings also provide valuable data for further study and provide important insights for policymakers in designing economic and infrastructure development strategies.
The Influence of Independent Entrepreneurs and Independent Campus on Startup Developments by Realizing Creative Ideas as Moderating Variables Rizki Ayu Wulandari Wulan; Ari Soeti Yani
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.v5i4.3376

Abstract

Purpose: This study aims to determine the effect of independent entrepreneurs’ influence and independent campuses on startup development by realizing creative ideas as a moderating variable. Research methodology: Startup, independent entrepreneur, independent campus, startup development, and creative ideas as moderating variables, Quantitative, SmartPLS, and Questioner. Results: Independent entrepreneurs have a significant positive effect on startup development. An independent campus has a positive and significant effect on startup development. Creative ideas have a positive and significant effect on start-up development. The moderation of creative ideas has a significant effect and can moderate the effect of the Independent Entrepreneur program on startup development. The moderation of creative ideas has a significant influence and can moderate the effect of independent campuses on startup development. Limitations: This study was conducted with a limited sample, both in terms of sample size and population diversity; therefore, new variables are needed to further strengthen the results. Contribution: This research is expected to provide more insight for the younger generation to be eager to establish startups and compete in the future.  
The Effect of the Implementation of Digitalization and Personal Technical Skills on Employee Work Effectiveness with the Perceiver Ease of Use System as a Moderation Winny Novanda Putri; Abriand Abriand
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.v5i4.3386

Abstract

Purpose: Technology is increasingly developing over time and is certainly an attraction for companies to improve their image. Research Methodology: PT Jasa Armada Indonesia Tbk, quantitative questionnaires, Smart PLS 4, reviews and surveys used in this study. Without discussion or explanation. Results: The application of digitalization had a positive effect on employee work effectiveness. Limitations: There are variables that are less strong so that they can weaken employee work effectiveness but still have a positive value because the perceiver ease of the system can help employees work effectively. Contribution: PT Jasa Armada Indonesia Tbk.

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