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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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Analysis of the Implementation of As-Salam Contract in White Garlic Purchase Transactions between Retailers and Distributors: Case Study White Garlic Industry Supply Chain in Medan City Choirussonya Putri Amini Siregar; Tuti Anggraini; Muhammad Ikhsan Harahap
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.v5i4.3408

Abstract

Purpose: This study aims to analyze the application of the As Salam contract in the purchasing system of garlic between retail traders and importers in Medan, Indonesia. Research Methodology: The research utilizes a qualitative approach, employing observation and structured interviews with key participants in the garlic trading industry. The instruments include interview guides and observational checklists to gather detailed insights into the contract negotiation and execution process. Results: The findings indicate that the trading practice involves detailed contract agreements, including specific terms on quantity, quality, and delivery schedules. The principles of the As Salam contract are strictly adhered to, ensuring clarity and minimizing the potential for disputes. Prepayment is an integral part of the contract, facilitating efficient stock planning and delivery logistics. Limitations: The study is limited to the garlic trade within the Medan region, which may restrict the broader applicability of the findings to other commodities or regions. Contribution: This research contributes to the discipline of Islamic economics by providing practical insights into the implementation of As Salam contracts in commodity trading, offering a model for ensuring fairness and transparency in accordance with Islamic law.
Faktor Kunci Kepatuhan Pajak UMKM E-Commerce di DKI Jakarta : Modernisasi Sistem Pajak, Religiusitas, Love of Money, dan Sanksi Pajak Muhammad Khoirul Alfi; 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.v5i4.3411

Abstract

Purpose: The purpose of this study is to examine how Religiosity, love of money, tax sanctions, and modernization of the tax system affect tax compliance of MSME businesses. Methodology: The sampling method is based on the formula of Roscoe's theory. Using the SmartPLS 4.0 program for PLS-SEM data analysis, the researcher tested the hypothesis at a significance level of 5%. Results: the results of the study, taxpayer compliance in e-commerce is significantly influenced by the modernization of the tax system for MSMEs; taxpayer compliance in is not significantly influenced by religiosity for the same business; and e-commerce is significantly influenced by love of money. In terms of MSME e-commerce tax compliance, tax sanctions do not have a significant effect. Limitations: This study may only cover a small portion of e-commerce MSMEs in DKI Jakarta, so the results may not fully represent the entire population of e-commerce MSMEs in the area if the sample used is not taken randomly or there is a tendency to select certain respondents, then the results of the study can be influenced by sample selection bias. Contribution: This study adds to the existing literature on tax compliance, particularly in the context of MSMEs in the e-commerce sector. It provides new insights into how factors such as tax system modernization, religiosity, love of money, and tax sanctions interact to influence tax compliance. By testing a theoretical model involving various factors influencing tax compliance, this study strengthens or challenges existing theories related to tax compliance behavior, particularly in the context of the digital economy
Social Protection as a Strategy for Global Economic Growth: An Empirical Analysis Ratna Septiyanti
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.v5i4.3419

Abstract

Abstract Purpose: This study aims to empirically test the role of social protection on economic growth internationally. Methodology: The sample used was 71 countries worldwide. Data were gathered from the International Monetary Fund (IMF) database and analysed with Ordinary Least Square (OLS) analysis. Results: A significant positive effect of social protection aspects on economic growth was found. Limitations: This study is limited to 71 countries because of the data limitation. Future researches are expected to expand the sample and observation period. Contribution: This study provides a comprehensive understanding of social protection's role in fostering an environment conducive to economic growth, while ensuring equitable resource distribution and sustainable accounting practices. The results of this study are expected to be used as a basis for formulating regulations and compiling policies for harmonization of accounting regulations at the international level.
Linking Knowledge Search to Innovation Performance in Culinary SMES Sector: The Mediating Role of Digital Orientation Susanti Dwi Ilhami; Damayanti Damayanti
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.v5i4.3430

Abstract

Purpose: The purpose for this research is to explore the role of digital orientation in moderating the effect of knowledge search on innovation performance in culinary SMEs in Rembang Regency. Methodology:  The type of research is quantitative using an explanatory research approach. The number of research samples is 82 culinary SMEs in Rembang Regency by using the purposive sampling method. Results:  The research findings show that knowledge search has a significant effect on innovation performance. However, digital orientation cannot moderate the effect of knowledge search on innovation performance. Limitation: The use of limited sampling only in the Rembang regency so the findings cannot be generalized. In addition, the number of samples used in the research was too small therefore the scope of the research was limited. In this study, the research variables in the model only include 3 variables so that the research model is limited. Contribution: Based on the results of this research, culinary SMEs must improve their knowledge search capabilities therefore the innovation can be created optimally and also the implications of knowledge search can build a knowledge base for SMEs. In addition, these results can also be used for future research using the same research model.
The Uji Teori Institusional: Pengungkapan Emisi Karbon, Leverage, Profitabilitas, dan Nilai Perusahaan Lucky Satria Budiman; Winwin Yadiati; Dede Abdul Hasyir
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.v5i4.3432

Abstract

Purpose: This study examines the impact of carbon emission disclosure, leverage, and profitability on firm value using institusional theory Research methodology: The research uses quantitative data from 10 energy companies listed on IDX (Indonesia Stock Exchange) between 2018-2022. The sample technique used was purposive sampling. Panel data regression is employed to analyze the data. Carbon emission disclosure is measured by GRI-305 (Global Reporting Initiative – 305), leverage by DAR (Debt-to-Asset) and profitability by EPS (Earning per Share) as independent variable, then firm value by PBV (Price Book Value) as dependent variable. Results: Carbon emission disclosure has a positive but insignficiant effect on firm value, leverage has a significant negative effect, while profitability shows a negative but insignificant effect on firm value. Limitations: The study’s sample size was limited due to the removal of outliers to meet classical assumption test, which may reduce the sample’s representativeness but improves data analysis quality. Contribution: This research is useful for investors, academics, companies, government, and the general public who want to know the benefits of carbon emissions disclosure, and the level of readiness of the Indonesian capital market in addressing climate change issues and disclosure of carbon emissions by companies.
Analisis NIM, LDR, NPL, dan BOPO dalam Mempengaruhi ROA pada PT. BRI Rangga Patti Kesuma; Hasbullah Hasbullah; Maria Septijantini Alie; Andi Surya; Yudhinanto Yudhinanto; Eka Travilta Oktaria; Umar Bakti
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.v6i2.3435

Abstract

Purpose: The study aims to analyze the influence of NIM, LDR, NPL, and BOPO on ROA at PT. Bank Rakyat Indonesia Tbk for the period 2016-2023. Research methodology: this study uses a quantitative method. The data analysis technique used in this study is multiple linear regression using the IBM SPSS version 25 program. The population in the study is quarterly financial reports, or in a year there are 4 (four) quarters (Q1, Q2, Q3, Q4), in the period 2016-2023. The sampling technique used in this study is saturated sampling, so that the number of samples is 32 samples according to the number of populations. Results: The results of this study show that increasing NIM will increase ROA in the company; LDR has a positive and significant effect on ROA, the results of this study show that increasing LDR will increase ROA in the Company; NPL has a negative and significant effect on ROA, the results of this study show that increasing NIM will decrease ROA in the Company; BOPO has a negative and significant effect on ROA, the results of this study indicate that increasing BOPO will decrease ROA in the company. Conclusion: Simultaneously, NIM, LDR, NPL and BOPO have a positive and significant effect on ROA, the results of this study indicate that in an effort to increase ROA, the factors that must be considered are the influence of NIM, LDR, NPL and BOPO. Limitations: This study is limited to only examining ROA, NIM, LDR, NPL and BOPO, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study contributes to PT. Bank BRI Tbk, in an effort to increase ROA, it must pay attention to the important role of the NIM, LDR, NPL and BOPO ratios. So that the Company's performance can have implications for increasing the Company's performance.
Analisis Pengaruh Pendidikan dan Jumlah Penduduk Terhadap Ketersediaan Lapangan Pekerjaan di Provinsi Sumatera Utara Ahmad Muniruddin Hasibuan; Muhammad Lathief Ilhamy Nasution; Purnama Ramadani Silalahi
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.v6i1.3438

Abstract

Purpose: This study aims to analyze the influence of education and population on the availability of jobs in North Sumatra. Methodology: The methods used are qualitative and quantitative methods (combined/mixed methods). The data used by researchers in this paper are primary data (interviews) and secondary data obtained from the BPS (Central Statistics Agency) of North Sumatra, the government or other agencies, articles, news or websites that can support this research and the qualitative method uses an interview system with sources related to the problems studied. Results: The results of this study indicate that the education variable has a t-value of 2.994> t table = 1.943 so it can be concluded that education has a significant positive effect on the availability of jobs while the population has a t-value of 1.827 <t table = 1.943 so it can be concluded that the population variable not effect on the availability of jobs in the province of North Sumatra. Limitations: The results of the interview are that the availability of jobs will be easily obtained by job seekers if they have work skills, higher education and previous work experience. Contribution: The result have been salutation about how analysis project about education given solution for student.
Analysis of Employee Welfare Issues at CV. Anugrah Bersama Cahaya Bookstore using the Perspective of Maqosid Syariah Satria Mariqom Harahap; Imsar Imsar; Nurul Jannah
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.v5i3.3441

Abstract

Purpose: This study aims to determine the welfare of employees at CV bookstores. Anugrah Bersama Cahaya uses a Maqasid sharia perspective regarding Hifdz al-mal at the dharuriyat level which is researched from the problems that exist in bookstores by looking at the state of mind of employees in dealing with existing problems. and how employees deal with this influence on welfare. Methodology: The research method uses Qualitative research was conducted using a descriptive approach. This research used interviews for data collection, and the interview process was carried out with four bookstore employees. Results: There are several problems in bookstores, including delays in salary payments, which can occur when the company experiences a decline in sales. The company's purchases/spending is greater than its income, so the company experiences a decline in sales. Salary does not match the job; in the bookstore, the job does not match the salary because the company is in a developing stage. Excessive working hours can occur because the company is still in the developing stage. Limitations: Employee welfare is important for companies because it can prevent employees from moving to other companies and increase motivation and work morale. Contribution: Employee problems in bookstores, such as communicating with management regarding problems in the store, can still be resolved effectively.
Readiness of MSMEs in Facing the Industrial Revolution 5.0 through Green Economy Mohammad Athian Manan; Ayu Nursari; Hiro Sejati; Dafa Yoesseri; Youlanda Tri Mareta
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.v5i4.3447

Abstract

Purpose: This study aims to determine the readiness of MSMEs in Bandar Lampung City in facing the Industrial Revolution 5.0 through the implementation of the Green Economy. Methodology: This research uses descriptive quantitative analysis, qualitative analysis and descriptive simple linear regression using SPSS software version 23. The population in this study were 118,533 MSMEs in Bandar Lampung City. The research sample was obtained using the Slovin formula as many as 100 MSMEs. Results: The results show that MSMEs in Bandar Lampung City demonstrate a good understanding of the Green Economy, with an average score of 4.09.  However, despite this high understanding, the implementation of Green Economy principles in specific aspects such as waste management and social media campaigns still needs to be improved. In addition, MSMEs in Bandar Lampung City show high readiness in facing the Industrial Revolution 5.0, with an average score of 4.51. MSMEs have started to integrate digital technology and automation in their operations. Limitations: The limitations of this study include geographical coverage limited to MSMEs in Bandar Lampung City, so the results may not be generalizable to other regions.  Additionally, this study does not focus on MSMEs with specific types of businesses, so the results may not capture the specific characteristics or challenges that may be faced by particular business sectors. Contribution: The results of this study are expected to serve as a reference for policy makers in formulating more effective strategies to support MSMEs in adopting environmentally friendly technologies.
Analisis Peningkatan Kinerja Pegawai Sekretariat Daerah Kabupaten Bintan Dalam Upaya Mewujudkan Tata Kelola Pemerintahan Yang Baik (Good Governance) Puji Lestari; Muhamad Gita Indrawan; John Friadi; Chablullah Wibisono; Bambang Satriawan; Ngaliman Ngaliman
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.v6i1.3461

Abstract

Purpose: This research aims to analyze the influence of leadership style, work discipline and HR competency on the performance of Bintan Regency Regional Secretariat employees with job satisfaction as mediation. Results/findings: The results of the study showed that there was a significant and positive influence between the leadership style, work discipline on job satisfaction and employee performance. Meanwhile, competence does not affect job satisfaction but affects employee performance. Job satisfaction cannot moderate the influence of leadership style and HR competence on employee performance, but it can moderate work discipline on employee performance.

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