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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 322 Documents
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Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam Nabila Shafira Kusnadi; Reni Oktavia; Dewi Sukmasari; Yuliansyah Yuliansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.647

Abstract

Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepted Limitations: This study only uses a service company in Batam as a research sample and the communication model used is Kenis (1979) who has modified in research (Ruliana, 2014) Contribution: This study contributes to disseminating information about the influence of budgeting participation as an independent variable on budgetary slack as the dependent variable can be moderated by communication so that the company needs to consider the budgeting process and build a communication climate so that employees can improve their performance.
Pengaruh Corporate Governance terhadap Compliance of Mandatory Disclosure Faadillah Novia Arisanti; Ayunita Ajengtyas S. Mashuri; Noegrahini Lastiningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.522

Abstract

Tujuan (Purpose): The purpose is to determine the effect of the corporate governance on compliance of mandatory disclosure in public companies listed on the Indonesia Stock Exchange. Metodologi penelitian (Research methodology): This research is a quantitative type of research. The population are the property, real estate, and building construction sector companies listed on the IDX in 2015-2019. The data were analyzed using multiple linear regression analysis processed with the SPSS 25.0. Hasil (Results): The results showed that the audit committee independence had no effect on compliance of mandatory disclosure, while the board of commissioners, women commissioners, audit committee, managerial ownership and public ownership had an effect on compliance of mandatory disclosure. Limitasi (Limitations): The corporate governance variables refers to the amount of value in quantity, not quality and the measurement of the dependent variable cannot be a definite indicator. Kontribusi (Contribution): The implication is it can be used as a reference for further research and convey the company to pay attention to components that have the potential to affect the company's compliance with applicable regulations.
Pengaruh Konservatisme Akuntansi dan Tata Kelola Perusahaan yang Baik terhadap Manajemen Laba pada Perusahaan Badan Usaha Milik Negara Anjarningsih, Tita; Suparlinah, Irianing; Ayu Sri Wulandari, Ratu; Hidayat, Taufik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.626

Abstract

Purpose: This study was conducted to find confidence about the factors that affect earnings management in SOEs in 2018-2019 through accounting conservatism, audit committee expertise, independence commissioners. Research methodology: The methods in this research were quantitative with sample of 60 SOEs, sourced secondary data from annual reports and uses the EViews-9 application. Results: The conclusions are Random Effect selected as the model: (1) Earnings management significantly influenced by accounting conservatism in a positive direction, (2) Earnings management not significantly influenced by audit committee expertise, (3) Earnings management not significantly influenced by the independence commissioners. Limitation: In this study only the three variables and the period 2018-2019. Contribution: If the company applies accounting conservatism, it must be applied wisely and consistently, because will effect increase to income decreasing or smoothing. Likewise, empowerment of expert audit committee and independent commissioner needs to be done properly to balance the use of flexibility in accounting standards with the avaibility of quality financial reports. Because, in SOEs, even they have implemented GCG, they have not been able to reduce the opportunistic earnings management.
Pengaruh Kredit Bermasalah, Perputaran Kas, Efisiensi Operasional, Dana Pihak Ketiga, dan Likuiditas terhadap Profitabilitas pada Perusahaan Perbankan Danny Lintang; Kenny Ardillah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.711

Abstract

Purpose: This study aims to determine the effect of non-performing loans, cash turnover, operational efficiency, third party funds, and liquidity on profitability (ROA and ROE). Research Methodology: The method used is panel data regression with a Random Effects model approach. Results: Non-performing loans have no effect on ROA and ROE. Cash turnover has no effect on ROA. Operational efficiency affects ROA and ROE. Third party funds affect ROA but have no effect on ROE. Liquidity affects ROA but has no effect on ROE. Limitations: This study uses data from banking companies with selection based on certain criteria and does not reflect the entire financial industry in general. Contribution: Bank’s management can maintain non-performing loans, cash flow, operational efficiency, third party funds, liquidity, and profitability carefully and in accordance with the latest regulations issued by Bank Indonesia, the Ministry of Finance, and the Financial Services Authority.
Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Audri Widiastika; Junaidi Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.747

Abstract

Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance. Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total sample were 286. The Sampling techniques used purposive sampling, with multiple linear regression test. Results: The results of the analysis showed that the variables of financial stability, external pressure ? and financial targets statistically had a significant effect on fraudulent financial statement. However, other variable do not significantly affect fraudulent financial statement. Limitations: The study used the assumption that potential entity fraud was only detected with seven indicators. In addition, sampling is done by purposive sampling, so this next study needs to be done random sampling in order to reflect the entire population. Contribution: The results of this study are expected to test and develop the pentagon's fraud concept. In addition, users of financial statements are expected to be able to detect potential fraud of the entity's financial reporting.
Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021 Enggar Ayu Romadloni; Dyah Pravitasari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.890

Abstract

Purpose: This study aims to describe how the effect of implementing Green Accounting (Accounting. Environment) on the level of Profitability (ROA) at the Monasqu Bakery Company in Ngunut District, Tulungagung Regency within a period of seven years (2015-2021). Research Methodology: In this study, the method used is Multiple Linear Regression Analysis, using the research object of the company's financial statements and environmental cost reports in 2015-2021. The study used a data sample of 30 samples. Result: With the result that the application of Environmental Cost Accounting has a significant effect on the profitability (ROA) of the Monasqu Bread Factory. Limitation: Data collection as a research sample focused on the nominal level of net profit on sales and environmental costs incurred by the Monasqu factory during 2015-2021. Which sample is a basic sample that almost every manufacturing company has, both simple and complex. Contribution: so that it is hoped that this research can be used as a reference in further research in other manufacturing companies, especially in the Ngunut District, and generally in Tulungagung Regency.
Analisis Faktor-Faktor Usaha Berkelanjutan bagi UMKM di Kabupaten Bengkulu Tengah arnova, Iwin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.966

Abstract

Purpose: of this study was to analyze the business capital, technology, quality, and education of Micro, Small and Medium Enterprises of Karya Rattan Bengkulu. Methods: The sampling technique used a saturated sample of 30 people. The type of data used is primary data in the form of questionnaires and interviews. This research was conducted at the Micro, Small and Medium Karya Rattan, Central Bengkulu. Results: The study found that the source of capital from Karya Rattan came from their own capital which was established in 2017 amounting to Rp. 7500.000,-. The capital that continues to grow from the sales makes Karya Rattan grow. The resulting products are of high quality and have a long service life, are highly varied and innovative. Through good quality, Rattan works have been able to last for 5 years until now. Limitation: This research is that it only examines 1 Micro, Small and Medium in Central Bengkulu. Its contribution Rattan work has provided economic progress for the Micro, Small and Medium sector, which in addition to increasing its income also has an impact on increasing business in Central Bengkulu. Contribution: Research can increase knowledge about Micro, Small and Medium especially in the furniture sector.
Kajian UMKM Naik Kelas di Kabupaten Sleman Tahun 2020 Suryanto, Rudy; Junaidi, Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.1039

Abstract

Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts must be made so that MSMEs are promoted. Research methodology: Qualitative approach with interviews and focus group discussions. Results: Based on the studies conducted, it is shown that the journey of MSMEs to advance to class is not an easy thing. At the pilot stage, SMEs must pass through what is called the "valley of death". The next stage of development is a period of growing; and advancement, where each stage of each MSME is different. For MSMEs to move up a class, a strategy is needed with a focus on efforts to increase sales turnover. Limitations: Although the instrument has been designed to be generally accepted, due to time constraints and data availability, it is possible that there may still be sectoral bias, especially for sectors outside trade, services, and manufacturing. Contribution: This study is expected to help contribute to the stages of development of MSMEs in Sleman Regency, so that it can help the Sleman Regency government to formulate policies related to MSMEs advancing to class.
Pengaruh Beban Kerja dan Kepuasan Kerja terhadap Turnover Intention Karyawan RSU “ABC” Jakarta Selatan Kherina Maulidah; Syarif Ali; Dewi Cahyani Pangestuti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.611

Abstract

Purpose: This study aims to determine the effect of workload and job satisfaction on turnover intention of employees at ABC General Hospital, South Jakarta. Research Methodology: This research is quantitive research using inferential analysis method and data processing using IBM SPSS 24. Collecting data through distributing quetionnaires to 130 empolyees of the South Jakarta ABC General Hospital. Result: The workload partially has a positive effect on the turnover intention. Job satisfaction partially has a negative effect on turnover intention. Workload and job satisfaction simultaneously the turnover intention. Limitations: The study only conducted research on two independent variables that could affect turnover intention, namely workload and job satisfaction and was carried out during pandemic so that researchers had difficultly coming directly to the field in the data search process. Contributions: This research is expected to be a source of reference for similar research in the future and for hospitals to pay attention to the workload given and increase employee job satisfaction in order to reduce turnover intention.
Control Self Assessment (CSA) In Improving Company Performance Vicky Harahap; Novita Novita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.731

Abstract

Purpose: This study aims to determine the effect of the internal control system using control self assessment in improving the company’s financial and non-financial performance. Method: This study uses descriptive analysis and verification analysis with partial least square, the sampling technique used in this study is a saturated samping technique where all members of the population are used as samples, which are 45 employees at the D’Specialist consultant company. Result: Control self assessment can improve company performance which is represented by financial customer, intercal process, growth and learning perspectives by implementing environmental control, risk identification, activity control, supervision, and information and communication. Limitation: The limitation in this study is in the use of research tools which are only in the form of questionnaires and online interviews because the research period was carried out during the COVID-19 pandemic large scale social restriction so that many employees worked from home. Contribution: Implementation of CSA, D'Specialist Consultant can make efforts to improve the internal control system that is able to minimize business risks and improve the company's operational and financial performance. By evaluating the internal control system regularly and thoroughly.Keywords: Control Self Assessment (CSA), Kinerja Perusahaan, Balanced Scorecard (BSC), Pengendalian internal, Risiko.

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