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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 Persepsi Harga, Endorser, dan E-WOM terhadap Minat Beli Skintific di Cilandak Jakarta Selatan Silvia Ekasari; Ngadino Surip
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.v6i2.3670

Abstract

Purpose: Therefore, this study aims to find out the perception of price, celebrity endorsers and online promotions in influencing buying interest mediated by electronic word of mouth in Skintific Skincare in Cilandak, South Jakarta.Methodology/approach: The method used in this study is a verifiable descriptive method with a quantitative approach. The data used is primary data, namely by distributing questionnaires to respondents using the Convenience Sampling technique.Results/findings: The results of the study show that price perception, celebrity endorsers, and online promotions have a positive and significant effect on E-WOM. Price perception and E-WOM also directly have a positive effect on buying interest, while celebrity endorsers and online promotions do not. Indirectly, E-WOM is able to mediate the influence of price perception, celebrity endorsers, and online promotions on buying interest significantly.Conclusions: Research shows that price perception, celebrity endorser, and online promotion have a significant positive influence on E-WOM. Good price perception drives consumer satisfaction, while celebrity endorser strengthens product image, and online promotion facilitates information dissemination.Limitations: The study is limited to Skintific Skincare products, thus results may not generalize to other product categories. Future research should consider broader product categories to enhance the applicability of the findings.Contribution: This study enriches the literature by incorporating E-WOM as a mediating variable, providing a comprehensive understanding of consumer purchase interest in a digital context and offering insights into effective marketing strategies for local Skincare brands.
Pengaruh Manajemen Pengetahuan terhadap Kinerja Organisasi Berdasarkan Balance Scorecard pada Lembaga Pemasyarakatan Wilayah Banten Asriza Purba; Kusmiyanti Kusmiyanti
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.v6i1.3672

Abstract

Purpose: The purpose of this study is to examine the relationship between knowledge management and organizational performance based on balance scorecard method in Banten Correctional Facility Methodology/approach: This study employs a quantitative methodology with focus on data analysis through various statistical tests. Data collected from 188 officials in nine units of Banten Correctional Facility. Results/findings: Knowledge management has a positive and significant effect on organizational performance based on balance scorecard method. Within this context, there are several key factors which enable an organization to stay competitive and innovative such as the application of knowledge creation, knowledge adoption, knowledge adaptation, and knowledge embodiment. Limitations: This research is limited to Banten Correctional Facility, therefore the findings cannot be assumed universally applied to other similar institutions. What’s more, data limitations could affect the analysis subjectively in an effort to provide a better understanding. Contribution: This research has the potential to enrich public understanding by providing valuable insights for all stakeholders involved by highlighting the positive effect of knowledge management and organizational performance being combined through balance scorecard method.
The Application of Financial Reporting Based on SAK-EMKM and the Utilization of Accounting Information Technology on the Financial Report Quality of UD Neo Cirasa Bakery Auzien Ziqri Hadi; Laylan Syafina; Nur Fadhilah Ahmad Hasibuan
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.v6i1.3694

Abstract

Purpose: This study aims to analyze the implementation of SAK-EMKM-based financial statements and the utilization of accounting information technology on the quality of UD Neo Cirasa Bakery's financial reports. Research methodology: This research uses a qualitative descriptive method with interviews, observations, and documentation as instruments. Primary data were obtained from UD Neo Cirasa Bakery’s management staff. Results: The results show that the application of SAK-EMKM is in line with the preparation of financial position and income statements, but has not fully been applied to notes to financial statements due to limited accounting personnel. Limitations: This study is limited to a single case study of UD Neo Cirasa Bakery, which may not be representative of all MSMEs in the industry. The research period was confined to one fiscal year, and the findings are specific to the Indonesian MSME context. Additionally, the study relies heavily on qualitative data from interviews, which may be subject to participant bias and interpretation limitations. Contribution: This research is beneficial for MSMEs in understanding the importance of implementing SAK-EMKM and information technology to improve financial reporting quality.
Financial Distress on Islamic Banks in Indonesia Impact of Covid 19 Pandemic and Economic Recession Shafitranata Shafitranata; Ria Octavia
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.v6i2.3706

Abstract

Purpose: The aim of this research is to identify and analyze the financial distress of Islamic banks in Indonesia during the pandemic and economic recession through an assessment of NPF, FDR, GCG, ROA, CAR, bank size, inflation, and interest rates. This research uses Islamic bank panel data for 2018-2022 and is quantitative research.Methodology/approach: Data analysis using Stata 17, through panel data regression and the data analysis method in this study using Ordinary Least Square (OLS). Population of this research is 10 Islamic banks in Indonesia with a total observation of 50 firm-years and the data used are secondary data of annual reports of Islamic banks. Results/findings: The findings show that the financial distress of Islamic banks is influenced by FDR, ROA, and CAR, and is not influenced by NPF, GCG, bank size, inflation, and interest rates. Islamic banks must carry out efficiency, restructuring, and manage the capital adequacy ratio so that it does not have an impact on the company's financial performance.Conclusions: The financial distress in Islamic banks in Indonesia during the COVID-19 pandemic and economic recession is significantly affected by the Financing to Deposit Ratio (FDR), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Limitations: The limitations of the study are that the sector studied is only Islamic banks in Indonesia so that the variables that influence are not comprehensive, allowing other variables to play a role in the financial distress of Islamic banks in Indonesia.Contribution: This research contributes by analyzing the performance of Islamic banks in Indonesia during the COVID-19 pandemic and in the face of economic recession. The widespread impact across various sectors, particularly the financial sector, underscores the need for government support through policies and regulations to ensure the stability of Islamic banks.
Analyzing Cost Efficiency Elements in Virtual Teams Application : A Systematic Review Natashia Merrylien Rayo; Edwina Fabiola Rayo; Elvis Ronald Sumanti
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.v6i1.3728

Abstract

Purpose: This study aims to understand the critical elements influencing the cost-effectiveness of virtual teams and their strategic application in enterprises. Research methodology: The research uses a literature review to assess the organizational dynamics, money allocation, and efficiency of virtual teams. Results: The study finds that investing in technology, especially communication platforms, is crucial. Savings are identified in team development, office space, travel costs, and communication expenses. Limitations: The research relies heavily on prior studies, limiting its generalizability and requiring adaptation to rapid technological changes.
Digital Transformation, Media Attention, and Tax Avoidance: A Study of Indonesian Multinationals Taufiq Hidayatulloh; Nanny Dewi Tanzil; Agus Puji Priyono
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.v6i1.3735

Abstract

Purpose: The objective of this research is to determine the influence of corporate digital transformation and media attention on tax avoidance practices by multinational corporations (MNC) in Indonesia. Methodology/approach: This quantitative study utilizes panel data regression to examine the influence of corporate digital transformation and media attention on tax avoidance. The sample consists of 97 multinational corporations listed on the Indonesia Stock Exchange. Data was sourced from annual reports and Google News search results, covering the period from 2019 to 2023. Results/findings: Counterintuitively, the findings reveal a positive correlation between corporate digital transformation and tax avoidance, while media attention exerts no significant influence. This suggests that companies are leveraging technology to develop more sophisticated tax planning strategies, maximizing potential tax savings. Meanwhile, media scrutiny appears to be a secondary consideration in corporate tax strategy formulation. Limitations: The study is constrained by its focus on IDX-listed multinational corporations and the exclusion of unprofitable firms. Furthermore, the reliance on Google News for media attention data and the lack of sentiment analysis limit the scope of the findings. Contribution: This research advances the understanding of the complex relationship between digital transformation, media attention, and tax avoidance. By exploring the empirical evidence and offering policy recommendations, this study contributes to both the theoretical and practical dimensions of tax research. Novelty: This study provides a pioneering analysis of the relationship between digital transformation, media attention, and tax avoidance among multinational corporations operating in Indonesia.
Mengukur Relevansi Cashless Society pada Generasi Z Gusi Putu Lestara Permana; Ni Kadek Mira Apriani
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.v6i3.3758

Abstract

Purpose: This study aims to evaluate the relevance of a cashless society among Generation Z by employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The focus is to understand the factors influencing the acceptance and adoption of cashless payment systems within this demographic. Methodology/approach: The study was conducted in Denpasar City, targeting Generation Z individuals who reside there and have used digital wallet or e-wallet services. The sample size was determined using Hair’s formula, resulting in a total of 135 respondents. Results/findings: The findings suggest that the UTAUT model, particularly factors such as Behavioral Intention, Habit, and Social Influence, significantly affects the adoption of cashless payment methods. This indicates that user intention and habitual behavior are key drivers in embracing this technology. Conclusions: On the other hand, variables such as Awareness, Facilitating Conditions, Hedonic Motivation, Perceived Security, and Performance Expectancy did not show a significant influence on users’ behavioral intentions. This implies that, in the context of cashless payment adoption, social factors and habits are more influential than security concerns or performance expectations. Limitations: The study is limited to Generation Z, whereas cashless technology adoption is also growing among Millennials and Baby Boomers. Contribution: This study contributes to behavioral science, especially in the area of financial technology, and provides insights into the practical application of the UTAUT model.
Pengaruh Sustainable Leadership terhadap Sustainable Performance dengan Mediasi Variabel Social Innovation Ratih Anggraini; Selina Phang; Lily Sudhartio
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.v6i2.3762

Abstract

Purpose: This research was conducted with the aim of seeing the influence of Sustainable Leadership on Sustainable Performance with the mediation of Social Innovation. Research methodology: The method used in this research was a quantitative method with questionnaire to collect data. The population consisted of manufacturing companies in Batam. The questionnaire was distributed through google forms and hypothesis testing was performed using a Structural Equation Model (SEM). Results: The results of this research show that Sustainable Leadership has a significant and positive influence on Social Innovation, Social Innovation has a significant and positive influence on Sustainable Performance, Sustainable Leadership has a significant and positive influence on Sustainable Performance and Sustainable Leadership has a positive and significant influence on Sustainable Leadership with the mediation of Social Innovation. Conclusion: The study concludes that sustainable leadership has a significant impact on sustainable performance, with social innovation serving as a mediating variable. The findings highlight the importance of integrating leadership practices focused on sustainability to enhance long-term organizational performance through innovation in social practices. Limitations: This research didn’t use a larger sample size and multiple data sources to validate these empirical findings. Contribution: This research contributes to the development of academic knowledge also by integrating sustainable research development, higher education, leadership and innovation.
Circular Economy in the Household Sector in Jakarta Endyastuti Pravitasari; Abriandi Abriandi; Alfina Nabila; Hendi Tri Anggoro; Nita Felicia; Yogi Slamet
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.v6i2.3794

Abstract

Purpose: The primary objective of this research is to investigate the factors and explore the potential of collaboration among stakeholders that influence the successful implementation of a circular business model for household waste management.Research: A qualitative approach employed to gather the data using In-depth interviews which are semi-structured interviews will be conducted with seven key stakeholders representing industry, community, government, and society. Open-ended exploratory questions will be used to delve into their experiences, perceptions, and insights regarding circular business models, observation, and literature review to identify existing knowledge, theories, and empirical evidence.Results: The findings of this research are to identify the essential elements of a successful circular business model, determine the factors that positively or negatively impact the implementation of circular business models, and identify potential areas for collaboration among stakeholders.Conclusions: To develop an effective and sustainable circular business model for waste management in the household sector we need Business Model Innovation. The factors that influence the success of circular business model implementation in the household sector that are most mentioned in the results of this study are as follows. Cooperation between various related parties to support the development and implementation of circular business model.Limitations: The interview sample size of seven participants may limit the generalizability of the findings. A larger sample size could provide a more comprehensive understanding of the diverse perspectives and experiences of stakeholders.Contribution: This research will contribute to the existing body of knowledge on circular economy and household waste management in Jakarta. The findings will be valuable for policymakers, businesses, and communities to develop and implement effective strategies for sustainable waste management.
The Application of Discrete Hilbert transform in Measuring Asset Return Risk in Investment Portfolios Wahyuni Ekasasmita; Khaera Tunnisa; Muh. Tri Aditya
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.v6i2.3803

Abstract

AbstractPurpose: This study aims to explore the application of the discrete Hilbert transform (DHT) in measuring asset return risk within a portfolio, emphasizing its potential for enhancing risk evaluation in the field of financial mathematics.Methodology/approach: The research utilized a quantitative approach with data sourced from publicly available historical stock prices. Analysis was conducted using software MATLAB to implement the discrete Hilbert transform, which transforms time-series data into phase and amplitude components. The portfolio risk was calculated based on the transformed data, and the results were compared against traditional risk metrics such as variance and Value at Risk (VaR).Results/findings: The findings indicate that the discrete Hilbert transform provides additional insights into portfolio risk by capturing frequency-domain characteristics of asset returns. It complements traditional measures, offering a novel perspective on risk analysis. Specifically, the discrete Hilbert transform was effective in identifying subtle changes in risk patterns that were not apparent in time-domain analyses alone.Conclusion: This study investigates the application of the discrete Hilbert transform (DHT) in measuring the risk of asset returns within investment portfolios, specifically focusing on Indonesian stocks. TheLimitations: This study is limited by its focus on a small sample of stocks within a single financial market, which may restrict the generalizability of the findings. Additionally, the research does not account for macroeconomic factors that could influence asset returns.Contribution: This study contributes to the field of financial risk management by introducing the discrete Hilbert transform as a supplementary tool for risk analysis. It offers practical implications for portfolio managers, actuaries, and financial analysts seeking innovative methods to enhance risk assessment and decision-making processes.

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