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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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Determinan Motivasi, Potensi Berbasis Kompetensi Serta Pelatihan dan Pengembangan terrhadap Kinerja Karyawan yang Dimoderasi Pengalaman Kerja Balai Lelang: Studi Kasus Balai Lelang XYZ Halimatussaadah Halimatussaadah; Dewi Puspaningtyas Faeni
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.v5i4.3470

Abstract

Purpose: To determine the effect of motivation, competency-based potential, training and development simultaneously on employee performance moderated by work experience. Research methodology: This study uses a quantitative approach, a questionnaire instrument distributed to 198 people at the XYZ auction house. Results: Motivation, Collective Motivation, Competency-Based Potential, and Training and Development have a significant effect on employee performance. Competency-Based Potential, Training and Development do not have a significant effect on employee performance. The Moderating Role of Work Experience does not moderate the relationship between motivation and performance. Limitations: This study was conducted at the XYZ auction house. The variables studied are related to motivation, competency-based potential, training and development on performance which is associated with the work experience variable as a moderating variable. Contribution: Providing practical recommendations to improve employee performance through more effective motivation, competency development, and training and development programs.
Pengaruh Kualitas Layanan dan Citra Merek terhadap Kepuasan Pelanggan dan Niat Pembelian Sewa Kost di Singgahsini Mamikos Dwi Asih Anggetha; Albari Albari
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.v5i4.3473

Abstract

Purpose: This study explores the impact of service quality and brand image on customer satisfaction and rental purchase intention among Singgahini Mamikos users. Research Methodology: Convenience sampling was used to collect data from 200 Mamikos users who were looking for boarding houses in Jogja and Jakarta over the past six months. The analysis was conducted using Structural Equation Modelling (SEM) with AMOS to assess the relationships between variables. Results: The SEM analysis shows that service quality and brand image significantly and positively affect customer satisfaction and rental purchase intention. These results suggest that improving these factors can increase customer satisfaction and the likelihood of rental transactions. Limitations: This study's reliance on convenience sampling and focus on only two cities may limit the generalizability of the findings to broader populations or different geographic areas. Contribution: This study contributes to the understanding of how service quality and brand image drive customer satisfaction and purchase intention in the digital rental property market, thereby providing valuable insights for developing targeted business strategies.
Faktor yang Mempengaruhi Kinerja Pegawai di Dinas LH dan Kehutanan Kepulauan Riau Sukardi Sukardi; M. Gita Indrawan; John Friadi; Bambang Satriawan; Chablullah Wibisono; I Wayan Catra Yasa
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.v6i2.3476

Abstract

Purpose: This study aims to analyse the factors that influence performance through employee job satisfaction at the Environmental and Forestry Service of the Riau Islands Province. Methodology/approach: The research methodology uses a quantitative method with a population and sample of 131 respondents, namely employees of the Environmental and Forestry Service of the Riau Islands Province. Data analysis uses SEM PLS 3.0. Results/findings: Leadership (X1) on Employee Performance (Y) through Job Satisfaction (Z) has a positive and significant effect with a P value of 0.008, Motivation (X2) on Employee Performance (Y) through Job Satisfaction (Z) has a positive but insignificant effect with a P value of 0.053, Discipline (X3) on Employee Performance (Y) through Job Satisfaction (Z) has a positive but insignificant effect with a P value of 0.169. Conclusions: Based on the results of the analysis and discussion of the research that has been presented, it can be concluded as follows that leadership has a positive and insignificant influence on employee performance. Limitations: The Environment and Forestry Service of Riau Islands Province needs to continue to improve employee performance, especially employee motivation by giving awards to high-achieving employees, involving employees in training and technical guidance, and assessing employee performance objectively. In addition, leadership style, discipline, and job satisfaction need to be optimized to improve performance. Contribution: This study contributes to analysing the factors that influence employee performance improvement at the Environmental and Forestry Service of the Riau Islands Province through leadership, motivation, discipline and job satisfaction.
Pengaruh Economic Value Added , Market Value Added, dan Kebijakan Dividen terhadap Nilai Perusahan Fara Azizah; Erna Sulistyowati
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.v5i4.3480

Abstract

Purpose:  The current study aims to envestigate the influence of Economic Value Added (EVA), Market Value Added (MVA), and dividend policy on the value of enterprises classified as LQ45 that were publicly listed on the Indonesia Stock Exchange from 2020 to 2022.  The study encompasses a dependent variable, Firm Value, alongside independent variables comprising Economic Value Added (EVA), Market Value Added (MVA), and dividend policy. Methodology: Quantitative research is what this study is all about. Information gathered from stock prices and yearly reports utilizing documentation methodologies. Twenty businesses were chosen the Purposive Sampling technique. Multiple Linear Regression in SPSS Version 27 was employed to examine in data. Results: Findings demonstrated that EVA has no influence on company value, but MVA has a large positive effect on firm value, and dividend policy has a massive positive effect on firm value. Meanwhile, the EVA, MVA, and Dividend Policy have a major beneficial influence on the firm's worth. Limitations: One of its drawbacks is the limited three-year analysis time; perhaps, future researchers will be able to employ a longer study period. Contribution: The study's findings may help businesses and investors weigh EVA, MVA and dividend policy factors when making choices.
Analysis of Opportunities and Challenges of Blockchain Technology in the Islamic Banking Industry (Case Study on the Use of Smart Contracts) muhammad farhan; Imsar Imsar; Budi Dharma
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.v5i4.3488

Abstract

Purpose: This research concludes that, with a strategic and collaborative approach, blockchain technology can be an effective tool for transforming the Islamic banking industry. Methodology: This study uses qualitative methods with literature analysis from 19 journals, one book, and three websites to explore how this technology can be applied in risk management, asset tracking, and interbank transactions. Results: The research results reveal that this technology can reduce fraud, manipulation, and cyberattacks, as well as increase customer and sharia authority trust through transaction transparency. However, there are major challenges to overcome, such as immature regulatory aspects, the need for a strong infrastructure, and a lack of understanding of this technology among customers. This study also emphasizes the importance of collaboration between Islamic banking, regulators, and other stakeholders to maximize the potential of blockchain technology. Limitations: Case studies on the use of smart contracts in the Sharia banking industry show that this technology can increase efficiency and Sharia compliance, reduce administration costs, and simplify transactions. Contribution: This study describes the role of blockchain in the sukuk issuance process. Blockchain technology, which is known for its decentralization, transparency, and security characteristics, has great potential to increase efficiency and transparency in Sharia banking operations.
ANALYSIS OF THE APPLICATION OF ISLAMIC BUSINESS ETHICS (CASE STUDY OF LOPO MANDHELING COFFEE PANYABUNGAN MANDAILING NATAL) Zahra Syahfitri Hasibuan; Nurul Jannah; Purnama Ramadani Silalahi
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.v5i4.3489

Abstract

Purpose: This research aims to examine how the Islamic business ethics present at Lopo Mandheling Coffee align with Islamic business ethics, in which the author conducts a study titled “Analysis of the Implementation of Islamic Business Ethics at Lopo Mandheling Coffee Panyabungan Mandailing Natal.” Methodology: The method used is a qualitative approach. At Lopo Mandheling Coffee, good Islamic business ethics have been implemented in accordance with the principles of unity, balance, free will, and responsibility. Results: It can be concluded that Lopo Mandheling Coffee has implemented Islamic business ethics as a competitive advantage. It is as if we have implemented the obligation of performing the five daily prayers, providing assistance and support to orphans as a form of social and environmental concern, as well as responsibility. Limitations : The author's suggestion is that Lopo Mandheling Coffee Panyabungan is expected to remain steadfast in applying the principles of Islamic business ethics, improve the quantity and quality of Human Resource management, and enhance the company's capital by seeking investors. Contribution : Islamic-based business ethics must be applied in today's highly competitive business environment. Keywords: Islamic Business Ethics; Application; Lopo Mandheling Coffee Panyabungan.
Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah Kurniawan Muhammad; 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.v6i1.3500

Abstract

Purpose: This research empirically tests the influence of internal auditor competence and the internal control system on the quality of government internal audits. This research also tests leadership as a moderating variable. Methodology: Leadership is also examined in this study as a moderating factor. Primary data from questionnaires given to internal auditor at Inspektorat Utama BPK RI. The study sample was composed of the following based on purposive sampling of 43 observations, with data collected through questionnaires, and processed using the Structure Equation Model (SEM) to process the linkert measurement scale. Results: The research results show that internal auditor competency and the internal control system have a positive effect on internal audit quality. This research also concludes that leadership does not strengthen the positive effect of internal auditor competence on the quality of government internal audits nor does it strengthen the positive effect of the internal control system on the quality of government internal audits. Limitations: This study also has limitations in the number of auditor respondents, namely internal auditors who have reviewed the quality of the BPK RI audit. Contribution: This research contributes to the literature on internal audit in public sector organizations which is still rarely examined in Indonesia.
Pengaruh Struktur Aktiva, Rasio Keuangan terhadap Return on Assets pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Kodimah Restiana; Maria Septijantini Alie; Yudhinanto Yudhinanto; M. Nasir; Eka Travilta Oktaria
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.v6i2.3510

Abstract

Purpose: This research aims to determine the effect of Asset Structure, Total Asset Turnover (TATO), Fixed Asset Turnover, Debt To Equity Ratio (DER), Current Ratio (CR) on Profitability Return On Assets (ROA) in Property and Real Estate companies in the Construction and Subsectors. Buildings on the Indonesian Stock Exchange for the 2016-2023. Methodology/approach: This type of research is quantitative research using the SPSS version 27 program. The analytical tool used is the classic assumption test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Hypothesis testing includes Multiple Linear Regression Analysis, Determinant Coefficient Test, F Test, and T Test. Results/findings: The research results of simultaneous hypothesis testing state that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, Debt to Equity Ratio and Current Ratio have a significant effect on Return On Assets. Partial hypothesis testing states that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, and Current Ratio have a positive and significant effect on Return On Assets, while the Debt to Equity Ratio has a negative and insignificant effect on Return On Assets Conclusion: This study analyzes the impact of asset structure and financial ratios on Return on Assets in property and real estate companies listed on the IDX. The analysis results show that total assets turnover, fixed asset turnover, and debt to equity ratio have a significant effect on ROA, while the current ratio does not show a significant impact. Limitations: The use of historical data and variables is limited. The research year is only nine years with five variables Contribution: This research helps Property and Real Estate companies in the construction and building sector to see to what extent the company is able to generate profits from the assets it owns, with good marketing and management strategies.
Optimization of Employee Performance Cost Risk Management with the Hungarian Method using POM QM Software on XYZ MSMEs Cornelia Adriana Hukom; Denny Tewu; Indra Gunawan
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.v6i2.3535

Abstract

Purpose: This research aims to optimize the risk management of employee performance costs in XYZ MSMEs through the application of the Hungarian method and the use of POM QM software.Methodology/Approach: The study focuses on identifying, measuring, and mitigating risks related to labor cost allocation through the Hungarian method, which is designed to minimize employee performance costs by taking into account differences in abilities, experiences, and skills among employees.Results/Findings: This study compares manual calculations and POM QM software, confirming that the Hungarian method effectively reduces labor cost risks and improves HR efficiency in XYZ MSMEs. The results show that this method minimizes cost uncertainty and helps mitigate long-term financial risks, making resource management more effective.Conclusions: The application of the Hungarian method and risk management in XYZ MSMEs effectively optimizes employee assignment, reducing labor cost risks and improving operational efficiency. Utilizing POM QM software further enhances decision-making by simplifying calculations and visualizing optimal solutions for better risk mitigation.Limitations: This study is limited to the availability of valid data in XYZ MSMEs, the relevance of the Hungarian method and POM QM for other MSMEs, and does not take into account external factors and the required technical expertise.Contributions: This study offers a practical solution to optimize the risk management of employee performance costs in MSMEs XYZ using the Hungarian and POM QM methods, thereby improving resource allocation and operational efficiency.
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Dhenita Elvira; Andi Surya; Yudhinanto Yudhinanto; Renandi Renandi; Maria Septijantini Alie; Hasbullah Hasbullah; Eka Travilta Oktaria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL

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